How do I roll over a SIMPLE IRA to a Roth IRA?

If you leave your job and leave behind a SIMPLE (Savings Incentive Match Plan for Employees) IRA, you have the option to roll over the SIMPLE IRA balance to a Traditional IRA, another SIMPLE IRA plan or, depending on your new employer’s plan, you may be eligible to roll the funds into the 401(k) plan with your new employer.

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