Roth Conversions

[12AX7]

The Q & A provides an example where the plan could be amended to allow in-plan Roth conversions for pre-tax accounts at age 59 1/2, without otherwise permitting a distribution of these amounts from the plan. I'm interpreting that this would also apply to sources other than a pre-tax account (e.g. match, profit sharing). I would think that the Notice would be more explicit if the intention is to limit a conversion only option to the pre-tax account.

[Guest Sieve]

All those accounts are pre-tax--but, Yes, I would agree that you can limit the sources from which a Roth in-plan conversion can occur to employee deferrals or any other specific employer contribution source. (It's probably not as a result of Q&A-4, but as a consequence of the general rule that distributions can be limited to specific sources.)

[12AX7]

I meant pre-tax deferral. I do know the difference, but didn't know to proof my copy before posting. Thanks for the reply.