Roth Recharacterization back to qualified plan

[Guest kprhok]

I noticed the following language in today's newsletter from benefitslink (McKay Hockman article):

Note that a recharacterization may only be made when a traditional IRA is converted to a Roth IRA. A recharacterization may not be made when the conversion is from a 401(k) (or any other qualified plan) to a Roth IRA.

http://www.mhco.com/Library/Articles/2010/...har_010810.html

Any additional info explaining why (reg citation?) recharacterization back to a qualified plan is not permitted would be great. Thanks!

[K2retire]

In most 401(k) plans participants are not permitted to put money back in once it is withdrawn. That makes the recharacterization you describe a mute point.

[Guest kprhok]

Thanks for the response. That would appear to be a plan limitation, however, not a Code/regulatory limitation. My impression from the article is that the participant is prohibited (by regs?) from recharacterizing back to a plan. I am wondering if there is some reference material available on this.