Small business retirement accounts have a personality problem.
They are called IRAs. They have IRA in the name. Your statement says IRA. And then you try to move one and discover it follows rules that a regular IRA has never heard of, including one that can cost you 25 percent of the balance.
SEP IRAs and SIMPLE IRAs are cousins, not twins. One behaves almost exactly like a traditional IRA. The other has a two year tripwire buried in it.
Here is how to move them, convert them, and not step on anything.