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Transfer of SEP $ into SIMPLE IRA?


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No - According to IRS Notice 98-4, the only assets that can be contributed , transferred or rolled to a SIMPLE IRA are initial SIMPLE IRA contributions or rollover and transfers from another SIMPLE IRA.

Life and Death Planning for Retirement Benefits by Natalie B. Choate
https://www.ataxplan.com/life-and-death-planning-for-retirement-benefits/

www.DeniseAppleby.com

 

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…as a matter of fact, EGTRRA pointedly state that the new portability rules does not apply to SIMPLE IRAs.

Therefore, unlike the SEP contirbution increase issue, this is not an oversight, but intentional

Life and Death Planning for Retirement Benefits by Natalie B. Choate
https://www.ataxplan.com/life-and-death-planning-for-retirement-benefits/

www.DeniseAppleby.com

 

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