After yesterday’s discussion of 401(k) rollovers, I did a little digging. While browsing the Internal Revenue Service site, I found this handy rollover chart [PDF]:  Click image to open full-size PDF chart in new window.Notice that anything can roll into a Roth IRA (though sometimes with conditions), but a Roth IRA cannot roll into anything else. Obviously, this chart doesn’t provide details for each situation, but it can answer some quick questions. For more information, visit the section of the IRS site devoted to tax information for retirement plans. I’ve found that the IRS web site is actually quite useful. The organization gets a bad rap (possibly deserved), but its web presence, at least, is outstanding. If you have questions about the tax implications of your retirement plan, this is a great place to do research. ---
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