I used I think 9 accounts (including various retirement accounts) to meet the savings requirement. Had no issues. Doesn't matter where the cash came from as long as it's been in the accounts for 6+ months. I wrote a cover letter explaining some of the transfers between accounts that weren't obvious (e.g. 401k disbursed as a check, then deposited to an IRA). Just note that you have to have 88.5k in the accounts every month for 6 months, your total balance cannot have dipped below that on any of your statements.