ROLL TO

		ROLL TO
		IRA	SEP-IRA	SIMPLE IRA	ROTH IRA	457(b)	403(b)	QUALIFIED PLAN	DESIGNATED ROTH ACCOUNT
	IRA	YES	YES	NO	YES, must include in income.	YES, must have separate accounts	YES	YES	NO
	SEP-IRA	YES	YES	NO	YES, must include in income.	YES, must have separate accounts	YES	YES	NO
	SIMPLE IRA	YES, after two years	YES, after two years	YES	YES, after two years. Must include in income.	YES, after two years. Must have separate accounts.	YES, after two years.	YES, after two years,	NO
	ROTH IRA	NO	NO	NO	YES	NO	NO	NO	NO
	457(b)	YES	YES	NO	NO, not directly	YES	YES	YES	NO
	403(b)	YES	YES	NO	NO,not directly	YES, must have separate accounts	YES	YES	NO
	QUALIFIED PLAN	YES	YES	NO	NO,not directly	YES, must have separate accounts	YES	YES	NO
	DESIGNATED ROTH ACCOUNT	NO	NO	NO	YES	NO	NO	NO	YES, if a direct trustee to trustee transfer.
6/2006