ROBS can be with an Traditional IRA?

I was reading an articlce and it stated: You’ll need to have an existing, qualifying retirement account, such as a 401(k), 403(b), SEP, TSP, Keogh, or a Traditional IRA.

I thought you could only do a ROBS with rolling over your 401k to the C corp?

If a client has a 401k and transfer/rollover to an IRA now, can he then do a ROBS later from this IRA?

or…

Does it have to be transferred/rollover to the ROBS directly from the 401k?

Thank you.
Douglas
Merry Christmas and have a healthy and fulfilling New Year.



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