401k Rollover into a SEP IRA?

Client plans to contribute to his SEP-IRA for several years. He wants to consolidate his retirement plans. What are the pros and cons of moving via direct transfer client’s 401k plan to his SEP-IRA?

Do you recommend opening an IRA and keep the SEP funds separately?



Pros – one less account.  Cons – possible inability to roll the SEP IRA into a qualified employer plan in the future, which would impair the back door Roth strategy if client needs to apply it.

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