Eligible Retirement Account Checker for ROBS
Screen whether a specific retirement account source appears potentially eligible, likely not eligible, or needs plan-administrator review before a ROBS rollover. The result is bounded education, not a legal, tax, fiduciary, provider, or investment determination.
Screen the source account
Inputs stay in your browser. The checker does not collect contact information, store results, or decide legal eligibility.
Rules this tool applies
- Account type matters: Roth IRA and inherited-account screens are hard stops; designated Roth 401(k), 403(b), and governmental 457(b) accounts need a direct trustee-to-trustee transfer into a qualified plan with a designated Roth receiving account. [1]
- SIMPLE IRA money generally needs the two-year SIMPLE period before the IRS rollover chart shows a rollover to a qualified plan. [1]
- Distribution availability matters separately from account type; current-employer assets often need in-service access, separation, retirement, or another plan distribution event. [2]
- RMDs cannot be rolled over, and plan loans or loan offsets, hardship distributions, and substantially equal periodic payment streams need administrator review before screening remaining dollars. [2] [4]
- The receiving ROBS qualified plan must accept the rollover source. IRS guidance says a plan is not required to accept rollover contributions. [2]
- Direct rollover or trustee-to-trustee transfer is preferred because 60-day rollovers can create withholding and deadline problems. [2]
Assumptions and privacy
The checker assumes the proposed ROBS uses a C corporation sponsoring a qualified plan that can buy employer stock; the IRS describes ROBS arrangements around that corporation, plan, rollover, and employer-stock structure. [3]
It does not measure whether the business, valuation, provider, employee census, fiduciary process, or remaining retirement diversification is appropriate. ERISA fiduciaries must act for participants and beneficiaries, follow plan documents, and manage plan assets prudently after assets enter the plan. [5]
No input leaves the browser, and there is no lead form on this page.
Related next reads: former-employer 401(k), current-employer 401(k), traditional IRA, and Roth IRA.
Frequently asked questions
Does this checker prove that my account can fund a ROBS?
No. It screens common account-source blockers. The source plan, custodian, receiving plan, tax character, RMD status, loan status, and administrator paperwork still control the actual rollover. [2] [4]
Which accounts usually screen best?
Former-employer pre-tax 401(k), profit-sharing, traditional IRA, SEP IRA, pre-tax 403(b), governmental 457(b), and TSP or other qualified-plan assets may be plausible when the money is distributable and the receiving qualified plan accepts the rollover. [1] [2]
Why does a current-employer 401(k) usually need review?
IRS rollover guidance says a plan distribution must first meet the plan conditions for a distribution. Current employment often means the participant needs age-based in-service access, retirement, separation, or another plan event before a rollover is available. [2]
Can a Roth IRA fund a ROBS?
The IRS rollover chart does not show a Roth IRA rolling into a qualified plan. A designated Roth 401(k), 403(b), or governmental 457(b) is different, but it needs a direct trustee-to-trustee transfer to a receiving qualified plan with a designated Roth account. [1]
Primary sources checked
- IRS rollover chart
Used for account-to-account rollover paths, including Roth IRA, designated Roth, SIMPLE IRA two-year, qualified-plan, 403(b), governmental 457(b), traditional IRA, and SEP IRA treatment. Checked Aug. 12, 2026.
- IRS rollovers of retirement plan and IRA distributions
Used for direct rollover, trustee-to-trustee transfer, 60-day rollover, withholding, receiving-plan acceptance, distribution availability, and excluded distribution categories. Page last reviewed May 31, 2026; checked Aug. 12, 2026.
- IRS ROBS compliance project
Used for ROBS mechanics, C corporation employer-stock framing, determination-letter limits, Form 5500/Form 1120 issues, valuation, employee access, and failure-risk boundaries. Page last reviewed Nov. 16, 2025; checked Aug. 12, 2026.
- IRS required minimum distributions FAQs
Used for RMD starting rules, plan and IRA coverage, owner responsibility, Roth RMD boundary, and the rule that RMD amounts cannot be rolled over. Page last reviewed Jan. 29, 2026; checked Aug. 12, 2026.
- DOL fiduciary responsibilities
Used for plan fiduciary duties after assets enter the ROBS qualified plan: exclusive purpose, prudence, diversification, plan documents, and conflict avoidance. Checked Aug. 12, 2026.
Verify the source before provider calls
Bring written source-plan distribution terms and receiving-plan acceptance to any ROBS provider conversation. [2]