Take a look here at these publications and they may have your answer...http://www.irs.gov/pub/irs-pdf/p560.pdfhttp://www.irs.gov/pub/irs-pdf/p590.pdfI believe Donna is correct and you should probably look into a Roth (if you make under $160k per year married filing jointly) or a Traditional IRA rollover otherwise.HTH.
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