Transfer Simple IRA to existing Roth IRA?

[so.mpls]

My apologies as I'm sure this has been asked several times, but I was unable to find anything from searching.

About a year ago I left my first job after college, and I'm wondering what to do with the (small) retirement account from that job.

The old work account is set up as a Simple IRA through Ameriprise.  I would like to transfer the account (or roll-over? not sure on the lingo) into my Roth IRA.  Is it possible to do this?  Any tax implications?  I also have a Vanguard account with 3 index funds, and I would be willing to dump the old work account into there if it would be better/easier for some reason.  I just don't want to keep 3 retirement accounts open.

Please let me know if more info about my financial picture would be helpful.

[Beric01]

If you roll a traditional IRA into a Roth IRA, you'll pay taxes on it right then and there, at your current tax rate (ordinary income). Unless your tax rate right now is lower than it will ever be, you're best off rolling it into another traditional IRA (i.e. at Vanguard) until you're ready to pay taxes on it.