Portability Chart As Of 2002

Rollover To Recipient Plan After EGTRRA

TO:

Traditional

SIMPLE

403(b)

Gov't.

Qualified

IRA & SEP

IRA

457

Plan

FROM

Traditional IRA & SEP

Y

N

Ya

Ya

Ya

SIMPLE IRA  b

Y

Y

Y

Y

Y

403(b)

Y

N

Y

Y

Y

Governmental 457

Y

N

Y

Y

Y

Qualified Plan

Y

N

Yc

Yc

a Only Pre-Tax amounts from an IRA or SEP may be rolled to these plans.

b Rollovers from SIMPLE IRAs are prohibited until after 2 years of participation.

c Pre-Tax amounts only.