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 a 401(k) plan with your new employer.