Laura, age 43, has several retirement accounts and wants to know what accounts can be rolled over to other accounts. Which of the following statements regarding rollovers is not correct? a. She could take a distribution from her SEP IRA and roll it over to a qualied plan without incurring a 20% withholding. b. She could rollover her government 457(b) plan to her new employer's qualied plan. c. She could rollover the funds from her old employer's qualied plan to her new employer, who sponsors a 401(k) plan with a Roth account, and be able convert the funds in an inplan Roth rollover. d. She could rollover her traditional IRA to her SIMPLE IRA