Yes, you can transfer your SIMPLE IRA to a Traditional IRA without if two years have passed since the time you opened it. Unlike other employer plans, after the two-year period, you can roll
over the money from the SIMPLE IRA to a traditional IRA regardless of
whether you're still working for the employer or not, your age or any
other factor. The rollover is not taxable, but since both your contributions and employer's matching contributions were made pre-tax you cannot reduce your income by the amount you transfer.
