Similarly, a rollover from a pre-tax 401(k), 403(b) or 457(b) plan into a traditional IRA also qualifies, as well as a rollover from a SIMPLE IRA and SEP-IRA to a traditional IRA. Rules and restrictions apply, so keep reading.

FORBES: Taxes From A To Z (2013): I Is For IRA Rollover

The program involved a retirement plan known as a 403(b), which is a public-sector cousin of the 401(k).

FORBES: Spitzer's Painful Lesson

Have automatic payroll deductions (or deductions from your checking account) of at least 10% of your income made into a 401(k), 403(b), Roth, or traditional IRA, or self- employed retirement plan (SEP-IRA, SIMPLE IRA, solo 401(k)).

NPR: Untangle Your Finances Before Tying the Knot