SIMPLE IRA Transfer of Custodian

[CLE401kGuy]

Have a prospective client who currently has a SIMPLE IRA set up for his co. There are approx 3 - 4 IRA's set up in the SIMPLE. He's unhappy with his investment provider. Can these IRA's be transferred to another investment vehicle under the same SIMPLE IRA. The prospect is intending to kick off a 401(k) plan at 1/1/2013, but in the meantime wants our firm to manage these SIMPLE dollars. If anyone could point me to regs, source doc that tells me we can do this without restarting the 2 year period that $'s have to be invested, I'd greatly appreciate it. (Idea is to close the SIMPLE IRA at end of '12 and roll those $'s into the 401(k) plan)

[Bird]

They can be rolled over.

http://www.irs.gov/retirement/article/0,,i...0.html#rollover

[CLE401kGuy]

They can be rolled over.

http://www.irs.gov/retirement/article/0,,i...0.html#rollover

Thanks - I found this this morning as well... I appreciate the quick response have a good afternoon!, TT