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