Rollover from SIMPLE IRA to 401(k)

[k man]

Can a simple IRA participant roll their account to a 401(k) plan. i read in cch that simple distributions can not be rolled to other qualified plans but EGTRRA IRA's can be rolled to qualified plans. does that include simple distributions?

[Appleby]

You can rollover your SIMPLE IRA into a 401(k) plan, providing the following two requirements are met:

1. It has been at least two years since the fist contribution was deposited to your SIMPLE account,

2. The 401(k) plan allows for rollovers from SIMPLE IRAs.

The rollover cannot include amounts representing RMDs, after-tax balances (which should not exist in a SIMPLE IRA) and amounts that are generally not rollover eligible.