Assuming I am eligible to make withdrawals from my qualified plan or 403(b) account, can I rollover the withdrawn amounts to my IRA?

It depends. First, the receiving IRA must be a Traditional (including a SEP) IRA. These amounts cannot be rolled over to a SIMPLE IRA or a Roth IRA and, they must be rollover eligible. Rollover eligible amounts usually include all of your account balance, except for the following amounts.

• Part of a series of substantially equal payments made
  • over a period of 10 years or longer
  • over the participant’s life or life expectancy, or over the joint lives or joint life expectancies of the participant and the participant’s designated beneficiary
• Required minimum distribution amounts
• Any distribution which is made upon hardship of the participant, or in the case of a 457(b) plan, any distribution on account of an unforeseeable emergency
• Death distributions made to nonspouse beneficiaries , unless the plan allows such rollovers
• Distributions due to a qualified domestic relations order (QDRO) paid to a nonspouse alternate-payee
• Return of an excess contribution, excess deferral, or excess annual addition, together with allocable income
• The cost of life insurance coverage
• Deemed distributions upon the default of a participant loan
• Dividends paid on employer securities in an employee stock ownership plan (ESOP)

See IRS Publication 575 for more information