Why no rollover from a SEP IRA to a Qualified Plan?

[jukeboy56]

If a traditional IRA can be rolled over to a qualified plan, and a distribution from a qualified plan can be rolled over into a conduit IRA and then back into a qualified plan, why can't a SEP IRA be rolled into a qualified plan? Is there a logical reason why? What am I missing?

[namealreadyinuse]

Um, you can.

From the IRS FAQ on SEPs FYI:

"Can a SEP-IRA be rolled over into a qualified retirement plan (e.g., 401(k), profit-sharing, etc.)?

A SEP-IRA can be rolled into a qualified retirement plan, assuming the qualified retirement plan has language permitting such rollovers."