Click the following links for helpful information from the IRS concerning IRAs, retirement plans and rollovers:

https://www.irs.gov/retirement-plans/plan-sponsor/types-of-retirement-plans-1

https://www.irs.gov/pub/irs-tege/rollover_chart.pdf

https://www.irs.gov/retirement-plans/retirement-plans-frequently-asked-questions-faqs-1

https://www.irs.gov/pub/irs-pdf/p590a.pdf