My wife works part-time. When she took the job about 6 years ago, she agreed to work on an hourly basis without any benefits. This was a great deal for her, and it was an even greater deal for her boss. My wife is a family doc, and she basically wanted to retire, but she also like doing office work on a limited basis...no night call, no weekends, no hospital work, just clinical work in the office three mornings a week. Anyway, after a couple years or so, her boss (the other doc in the office) said that he had to include her in the office retirement plan, which is called an SEP. My wife contributes nothing. Ths office contributes about 10% of her gross pay for the year. Her W-2 mentions nothing about her being covered by a qualified plan or any plan. My question is: When she stops, can we roll this whatever it is over into her Vanguard rollover IRA (which is from when she worked full-time in her own office in a different town)? Thanks.