Simple IRA transfer question

I have a Dr. client with 2 employees funding a DFI form 5305 Simple IRA. The Simple was established 7yrs ago. I’m Series 65 rep and manage all her assets except the Simple IRA. She wants to move the Simple IRA over so that I can manage it. What is the easiest way to do this? If the employees don’t want to move is there a problem? Can she move even if the employees don’t want to move. Do we have to wait till end of year or can we do it now?



The current plan will have to stay in place until year end, although client and staff can transfer funds out of the SIMPLE IRA right now by a direct trustee transfer to a traditional IRA. Rollovers should not be done because of the one rollover limit. The client can then terminate the plan effective 1/1/2021 with the annual Notice required to be sent by 11/2/2020. Or client can change the plan to a 5304 SIMPLE for next year in which all of them can choose their SIMPLE IRA custodian and that would eliminate having to continually transfer funds out of the SIMPLE IRA to reduce on going fees and expenses. At that time the employees could remain with the current custodian, but custodian would have to accept the 5304 plan. Under the 5304 client may have to direct the contributions to 3 different custodians. 

In a document TDAmeritrade sent, said that in the 5305 plan the current custodian should have 1 investment option that the employees could choose, put the money in that option and then transfer from there. Have you ever heard of that?

Perhaps they are referring to a cash equivalent such as a money market fund, which can be transferred to any new custodian. SIMPLE IRAs that hold proprietary investments must be sold since some new custodians may not be able to accept them in kind. 

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