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Retirement Planning
Chapter 11: Pension Plan Distributions/IN-PLAN ROTH ROLLOVERS
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Chapter Study Session

Chapter 11: Pension Plan Distributions

IN-PLAN ROTH ROLLOVERS

01.Core Concepts

• In-plan Roth Rollover • T ransfer from a qualified plan to a Roth account in the same plan • Applies to 401(k) plans, 403(b) plans and 457 plans • Roth rollover results in taxation on the amount transferred to the Roth account. • ATRA 2012 expanded the in-plan Roth rollover availability to amounts “not yet distributable.” This modification allows for any vested amount to be rolled over via an in-plan Roth rollover.