A participant has a Simple IRA, a traditional IRA, and a Rollover IRA. He wants to roll them into a qualified plan and have them be considered "Roth" contributions. He from that point forward wants to make Roth contributions to the plan.

Can these IRAs be rolled into the plan and be considered Roth? Will he have to pay any penalties? (to convert to Roth)

Thanks

Doesn’t sound like an option PATA. Recall that the amounts rolled from SIMPLE and Traditional IRAs must be pre-tax amounts, and would retain that status in the qualified plan