rollover of 401(k) into a SIMPLE IRA

Just wanted to check to make sure there are no drawbacks or issues to be aware of on my client rolling over a 401(k) he received from a QDRO settlement from his ex-spouse. He has had the SIMPLE IRA open for more than two years.



The rollover is certainly allowable, but if client is under 59.5 this would eliminate the penalty free distributions due to the QDRO from the 401k. Another factor to consider is the expense ratio of the investments offered in the SIMPLE IRA. Many SIMPLE IRA owners transfer funds out to a TIRA after the 2 year waiting period has been attained in order to access more attractive investment options.

Thank you!

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