Due to a succession of jobs switches and entrpreneurial activity, my wife and I have an array of retirement plans. We've got two 403(b) accounts, three 401(k)s and a SEP-IRA. Though the investments are fine, keeping track of six accounts means a lot of mail and recordkeeping. I've been thinking about rolling over the orphaned accounts into an IRA. But, I do not know if I can roll them into my existing SEP-IRA. I am also unsure if I can roll the 403(b)s over the way I can the 401(k)s. I assume its kosher to rollover the SEP-IRA into a conventional IRA, but I'm not too confident about that either.

Part two of my question iabout Roth IRAs. I was in grad school for last year, so our income fell considerably. We squeeze under the Roth income threshold for 1997. Can I convert directly to a Roth IRA? If not, can I roll into a regular IRA and then into the Roth? Either way, is it worthwhile to do the Roth conversion if we know we will be over income and ineligible to make further contributions? Would I be just creating another orphaned account?