Subject to plan the terms of your employer’s plan, you may be able to roll over funds from IRAs Simplified Employee Pension Plans (SEPs), Salary Reduction Simplified Employee Pension Plans (SAR-SEPs), Savings Investment Match Plans for Employees of Small Employers (SIMPLEs), 401(a) plans, and 401(k) plans into your 403(b) or governmental 457(b) plan account.