I have a SEP-IRA which was setup to receive funds from a terminated PSP/MPP paired plan. No further contributions were made after that. Does this SEP-IRA qualify as a Conduit IRA, i.e. should I be able to roll it back into an(other) employer plan without all the special caveats "you can only do this after 2002" rules that apply to non- rollover IRAs being added to employer plans? Thanks
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