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Greetings, Tomolly, and welcome. You asked:

<<Is it possible to roll a 403b or 401K into a SEP or Simple IRA?; in other words , is there such a thing as a "rollover" SEP IRA ? >>

You can roll such money to a SEP-IRA, but not to a SIMPLE-IRA. The latter may accept rollover money only from another SIMPLE. Also, if you use a SEP-IRA, then any 403b or 401k money transferred to the SEP can no longer be transferred into a new employer's 403b or 401k plan.

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