Can you roll a SERP into qualified plan?

Yes, you can roll a Simplified Employee Pension (SEP) IRA into a qualified retirement plan, such as a 401(k), under certain conditions. This process typically involves transferring the assets from the SEP IRA to the qualified plan, which can provide additional benefits like higher contribution limits and loan options. It's important to consult with a financial advisor or tax professional to ensure compliance with IRS rules and to understand the implications of the transfer.