For some reason, this is one of those questions that has people confused even though the answer is fairly simple. In short, you can definitely rollover an IRA into a Self-Directed Solo 401(k). The reason for this is that the Solo 401(k) is an IRS-approved Qualified Retirement Plan. The IRS states this clearly in its regulations:Kinds of rollovers from a traditional IRA.
You may be able to roll over, tax free, a distribution from your traditional IRA into a qualified plan. These plans include the Federal Thrift Savings Fund (for federal employees), deferred compensation plans of state or local governments (section 457 plans), and tax-sheltered annuity plans (section 403(b) plans).
However, there is one caveat. Although most kinds of IRAs may be rolled over into a Solo 401(k), there is one exception to the rule. The IRS regulations say that Roth IRAs may not be rolled over into a Qualified Plan. Thus, if you have a Roth IRA, you are fairly limited as to rollover options. The Roth IRA obviously doesn’t prevent you from opening another account, but the specific funds themselves are somewhat inaccessible. This is not true, however, with a Roth 401(k). A Roth 401(k) may be rolled over into a Self-Directed Roth Solo 401(k) without any problems.
If you’d like to research the topic of Solo 401(k) rollover rules further, you can find the IRS regulations here: https://www.irs.gov/pub/irs-pdf/p590a.pdf.
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