Rollover Chart This information is not intended to be tax or legal advice, and it may not be relied on for the purpose of avoiding any federal tax penalties. You are encouraged to seek tax or legal advice from an independent professional advisor. Qualified Accounts IRA Roth IRA Simple IRA SEP 403(b) 401(k) Roth 401(k) Deferred Compensation Plans 457(b) Defined Benefit Plans Profit Sharing-Money Purchase 412(e)(3) Plan Features Rollover Chart