a) Only pretax amounts from an IRA or SEP may be rolled to these plans.
b) Rollovers from SIMPLE IRAs are prohibited until after two years of participation.
c) Pretax amounts only.
d) After-tax amounts may be received only by direct transfer or direct rollover.
e) PPA permits direct rollover from a non-Roth qualified plan source, non-Roth 403(b) source, and governmental 457(b) to a Roth IRA as of 2008. However, the direct rollover pretax amount is taxable in the year directly rolled to a Roth IRA. As of 2010, TIPRA permits conversion to a Roth IRA without AGI limit and without the joint return filing requirement for married individuals.
f) Traditional and SEP IRAs may not be rolled into a Roth IRA, but there is a conversion process. As of 2010, TIPRA permits conversion to a Roth IRA without AGI limit and without the joint return filing requirement for married individuals.
g) Beginning in 2015, only one IRA-to-IRA rollover per 12-month period regardless of how many IRAs.