Pre-Tax SIMPLE IRA to a Roth SIMPLE IRA possible

Question to the group. If an employee has a Traditional SIMPLE IRA and they want to rollover to a Roth SIMPLE IRA, how would such a transaction be reported? Can it even be done?



The final Regs are not yet issued and the Secure 2.0 Act does not mention conversions. If the employee has met the 2 year holding period requirement, why not just convert to a Roth IRA?

Has not met the two year requirement. Thanks for the response.

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