Trying to consolidate IRA’s, small biz (husband and wife) currently funds Simple IRA. Company also has an old SEP with same custodian. Would like to consolidate, is it allowable (SEP to Simple)? Also can a Simple IRA be established with a different custodian now and existing Simple assets be transferred to the new Simple IRA as well as 2008 contribution made to the new custodian Simple? (i.e., would the Simple IRA with the new custodian have to have been set up before Oct 1?). Thanks for your feedback.

TG