IRA rollover to SIMPLE IRA

Individual currently has a traditional IRA and is in process of establishing a SIMPLE IRA with employer. Can the traditional IRA be transferred to the new SIMPLE IRA, and if so, is there a waiting period of 2 years after establishing the SIMPLE?



Yes, after 2 years from the date of the first SIMPLE IRA contribution, the TIRA can be transferred into the SIMPLE IRA.  

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