Retirement Participant Toolkit
401(k) Limits 2019
Contributions : $19,000
Age 50 +: An Additional $6,000
ROLL TO
ROLL FROM
IRA SEP-IRA SIMPLE IRA Roth IRA 457(b) Governmental Plan 457(b) Tax-Exempt Employer Plan 403(b) Qualified Plan Designated Roth
401(k) Account
IRA
Yes Yes No Yes2 Yes3 No Yes Yes No
SEP-IRA Yes Yes No Yes2 Yes3 No Yes Yes No
SIMPLE IRA Yes1 Yes1 Yes Yes1,2 Yes3 No Yes1 Yes1 No
Roth IRA No No No Yes No No No No No
457(b) Governmental Plan Yes Yes No Yes2 Yes No Yes Yes Yes
457(b) Tax-Exempt Employer Plan No No No No No Yes No No No
403(b) Yes Yes No Yes2 Yes3 No Yes Yes Yes
Qualified Plan Yes Yes No Yes2 Yes3 No Yes Yes No
Designated Roth
401(k) Account
No No No Yes No No No No Yes 4
1. After money has been in SIMPLE IRA for 2 years
3. Must have separate accounts
2. Must include in income
4. Must be direct trustee-to-trustee transfer