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ARTICLE · 20 JANUARY 2014

Guidance Issued On In-Plan Roth Rollovers

Grant Thornton LLP
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The IRS provided (Notice 2013-74) guidance on rollovers within a retirement plan to designated Roth accounts in the same plan. Beginning with rollovers occurring after Dec. 31, 2013, a plan may allow a participant to roll over any amount within the plan that is eligible under Section 401(c)(4).

United StatesTax
Eddie Adkins
Eddie Adkins
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The IRS provided (Notice 2013-74) guidance on rollovers within a retirement plan to designated Roth accounts in the same plan. Beginning with rollovers occurring after Dec. 31, 2013, a plan may allow a participant to roll over any amount within the plan that is eligible under Section 401(c)(4).

Prior to Jan. 1, 2013, a Section 401(k) plan, a 403(b) plan or a governmental 457(b) plan that included a qualified Roth contribution program could allow employees to roll over amounts from their traditional account into a designated Roth account, but only if the participant was eligible for a distribution from the plan (e.g., the employee was at least age 59½ or had separated from service). 

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