See this amazing chart from the IRS on allowable source and destination's for rollovers: https://www.irs.gov/pub/irs-tege/rollover_chart.pdf https://www.irs.gov

See this amazing chart from the IRS on allowable source and destination's for rollovers: https://www.irs.gov/pub/irs-tege/rollover_chart.pdf https://www.irs.gov/pub/irs-tege/rollover_chart.pdf It does appear you can roll a SEP-IRA over to a "Qualified (pre-tax) Plan" which footnote 1 indicates includes 401K. How much do you have in the SEP currently? You could roll $6,000 of it per year over into a Roth IRA (held at Vanguard for example). Remember, make sure not to end up with money in a traditional IRA, or the tax situation for backdoor contributions becomes much more complex.