You can roll over multiple old and “orphan” retirement plans (e.g. ROTH IRA, Rollover IRA, SEP-IRA, SIMPLE IRA, traditional IRA, etc.) into your Self-Directed IRA. You also have the option to roll over funds in part or full from your old accounts into your Self-Directed IRA. And, yes, you maintain the same tax-deferred status within the Self-Directed IRA.