Simple IRA

company A currently has a simple IRA plan, they will be changing to 401k plan starting 1/1/2008. The simple IRA was started 6/1/2005 can i roll over participants Simple IRA into the new 401K plan?



You should be able to if the participant has met the 2 year requirement, and IF the 401k accepts incoming transfers.

Bear in mind that …

—-it is up to each participant if they want to rollover their individual SIMPLE IRA balances to the plan. They may decide to keep it in their SIMPLE IRAs, transfer the amount to a traditional IRA, convert the amount to a Roth IRA, or rollover the amount to another eligible retirement plan, [b]and [/b]

—-the two year period applies separate to each SIMPLE IRA under the plan, and starts the date the fist contribution is made to the SIMPLE IRA

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