Partial rollovers for Simple IRA while still working?

Are partial rollovers allowed for Simple IRAs if an individual is still working and contributing? I have a client with a SIMPLE IRA who is nearing retirement. He asked if he could rollover a portion of that-he mentioned half-into an IRA with me while he’s still working and contributing.



Yes, as long as at least 2 years have passed since his first SIMPLE IRA contribution. He should use a direct trustee transfer initiated through the receiving custodian.

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