Mike9241's comment about there being 20% mandatory withholding is incorrect. That applies only to rollover-eligible distributions from qualified retirement plans like a 401(k), not to a SARSEP or a Roth IRA. Both a SARSEP and a Roth IRA are IRAs that are subject to 10% default withholding, but you can decline this withholding or request that more than 10% be withheld for taxes.
Sweetie Jean's is mention of a trustee-to-trustee transfer is only referring to how the funds are moved in and out of the IRA, not that it involves a transfer of an IRA. Even if done by without involving a written a check, taking the money out and putting it back money is still a distribution and rollover that must be done within 60 days and there cannot have been a rollover of an earlier IRA distribution received within the one-year period ending on the date of this new distribution.
As others have implied, there is no statutory restriction specific to SARSEPs that prohibits rollovers into a SARSEP.
