Can/should he rollover various plans?

[LCP]

Taxpayer has a number of retirement plans/accounts that he would like to consolidate to better follow and manage them ..........

1. IRA rollover from a 401k
2. IRA rollover from an ESOP
3. traditional IRAs
4. traditional IRA with some basis
5. old SIMPLE IRA for his husband/wife partnership that is still doing business
6. solo 401k for the partnership referred to above that replaced the SIMPLE

Two specific questions but happy to get other comments......

1. in the back of my mind I'm recalling strategies to keep rollovers segregated but I can't recall the details...might any of them apply?

2. is the taxpayer free to shut down and rollover the SIMPLE even though the partnership still exists?

[LCP]

Forgot another plan......................... an inherited IRA from which RMDs are being made.

Perhaps that is the area (inherited IRAs) that I'm thinking of ????

I can understand him wanting to combine 6-8 accounts into just a couple but I'm uncomfortable telling him to go for it for some reason.

[ChEAr$]

Making life simpler

I would say that #'s 1,2,3, 4 and 5 may be rolled into one. After all, when it's time to take
RMD's, he's just going to have to plot them using basis anyways.

But the last one, the 401k should stand alone.

The very last one in your message just above, already stands alone, and should remain
so.