My wife has a small teacher retirement account in Oklahoma (~20k). We don't ever plan on going back to Oklahoma. Could we roll that into a 403b? Looking at something easy that won't take a tax hit now. She is teaching in Colorado now and has their version of TRS (PERA), and a 403b through her school system and a Roth 403b.

finally found some documentation that the Oklahoma TRS is a 401a, so I should be good but going to try and get someone there on the phone tomorrow.

You might also look into using the funds to buy years into the CO system IF you plan on being there a long time and retiring from their system.