Rollover Simple IRA into Employer plan

We have an individual who wants to rollover their SIMPLE IRA from a previous employer into our 401(k) plan.  I do not see anything which would prohibit this, but want to check.  A SIMPLE IRA is treated like any other IRA for distribution purposes - so as long as the SIMPLE IRA has satisfied the 2-year requirement, it appears to be ok, but I'm afraid I'm missing something.  Does anybody have any other information?

What you described is correct.  A SIMPLE IRA is effectively a regular IRA after the 2 year period.

Thank you!