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| IRA | SEP-IRA | SIMPLE IRA | ROTH IRA | 457(b) | 403(b) | QUALIFIED PLAN | DESIGNATED ROTH ACCOUNT | |
| IRA | YES | YES | NO | YES BUT TAXABLE | YES WITH SEPARATE ACCOUNT | YES | YES | NO |
| SEP-IRA | YES | YES | NO | YES BUT TAXABLE | YES WITH SEPARATE ACCOUNT | YES | YES | NO |
| SIMPLE IRA | YES AFTER 2 YRS | YES AFTER 2 YRS | YES | YES AFTER 2 YRS & TAXABLE | YES AFTER 2 YRS. SEPARATE ACCOUNT | YES AFTER 2 YRS | YES AFTER 2 YRS | NO |
| ROTH IRA | NO | NO | NO | YES | NO | NO | NO | NO |
| 457(b) | YES | YES | NO | NO NOT DIRECTLY | YES | YES | YES | NO |
| 403(b) | YES | YES | NO | NO NOT DIRECTLY | YES WITH SEPARATE ACCOUNTS | YES | YES | NO |
| QUALIFIED PLAN | YES | YES | NO | NO NOT DIRECTLY | YES WITH SEPARATE ACCOUNTS | YES | YES | NO |
| DESIGNATED ROTH ACCOUNT | NO | NO | NO | YES | NO | NO | N0 | YES IF TRUSTEE TO TRUSTEE TRANSFER |
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