Consolidation of SIMPLE/SEP/IRA

Is there any reason not to consolidate IRA’s for a retired individual?

I just met with a prospective client that has a large traditional IRA, then a smaller SEP & SIMPLE. He said that his Ed Jones guy AND his CPA have always told him not to consolidate them. I could understand if he had some sort of old fee arrangement on an account that he was grandfathered into, but I don’t understand why the CPA would say this. As far as I know, these are all pre-tax contributions.

Thanks!



There is no reason not to combine them if retired and the accounts are no longer active. However, 2 years must have passed from the date of the first SIMPLE IRA contribution before the SIMPLE IRA balance can be transferred into a TIRA or Roth IRA, and it might be wise to keep them separate for a couple years after these accounts stopped receiving SEP or SIMPLE contributions in case of excess contribution issues.

If you’re > 70 1/2 and want to make a QCD, your deductible Traditional IRA contributions made after 70 1/2 will reduce your QCD, whereas your SEP IRA contributions made after 70 1/2 will NOT.

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