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New Opportunities For In-Plan Roth Rollovers

In furtherance of Section 902 of the American Taxpayer Relief Act of 2012 (ATRA), the Internal Revenue Service (IRS) recently issued Notice 2013-74 updating prior IRS guidance regarding so-called “in-plan” Roth conversions under 401(k), 403(b), and 457(b) retirement plans (DC Account Plans). The Notice expands on prior IRS guidance to offer participants in many DC Account Plans more flexibility to convert vested pre-tax account balances into after-tax Roth accounts.
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