Rollovers and Transfers from SIMPLE IRAs. You may not roll over or transfer assets from a SIMPLE XXX to a traditional XXX or other eligible retirement plan until two years have passed since the date on which you first participated in an employer's SIMPLE, which is the initial contribution date. If you participated in SIMPLEs of different employers, the initial contribution date and two-year period are determined separately for SIMPLE XXX assets from each employer.
Rollovers and Transfers from SIMPLE IRAs. You may not roll due date of the year in which such amounts are, for example, over or transfer assets from a SIMPLE IRA to a traditional IRA or returned or treated as distributed. Your decision to contribute the other eligible retirement plan until two years have passed since the assets to the IRA as a rollover contribution is irrevocable. The date on which you first participated in an employer's SIMPLE, one per 1-year limitation does not apply to rollovers from which is the initial contribution date. If you participated in SIMPLEs employer-sponsored eligible retirement plans. State withholding of different employers, the initial contribution date and two-year may apply to eligible rollover distributions. period are determined separately for SIMPLE IRA assets from each e. Separate or Conduit IRA. In certain cases, it may be to your employer. benefit to make the rollover contribution into a separate or
