Simple Rollovers??

[Guest alc]

I am trying to get a little clarification on the new IRA rollover rules. I am mostly interested in how they will effect simples. I know that the new code states that you cannot roll a simple into a plan but what is stopping someone from rolling into an IRA and then into a plan. I am aware of the two year wait to get out of the simple but is there any reason this can't be done? I am confused on what the government's intent was with regards to this issue.