Roll it over into a special account called a Rollover IRA as you plan your retirement.Can you roll over your SIMPLE IRA into a 401(k)...If you participated in the SIMPLE IRA for at least two years, you may roll over the plan into another qualified plan, such as a 401(k) or IRA.What Does the Pension Benefit Guaranty Corp....An overview of the Pension Benefit Guaranty Corporation (PBGC), including h