SEP rollover to 401(k) - 2 year requirement?

[FundeK]

Is there anything that requires a SEP IRA to be in existense for at least two years before you can roll it into a 401(k) plan?

Thanks

[Appleby]

No.

That rule applies to the SIMPLE IRAs, where the SIMPLE IRA cannot be transferred or rolled to an eligible retirement plan until two years after the first contribution was made to the account.

...and as Gary Lesser says about SARSEPs

Keep in ind that elective contributions from this traditionl IRA (SEP) may not be rolled over to another traditional IRA until after a determination has been made that the 125% test has not been exceeded, or if earlier, March 15, following the end of the plan year.