Are Rollover Contributions Eligible for an n-plan Roth Rollover?

[Briandfox]

I recently reviewed Notice 2013-74 and it states:

"the following contributions (and earnings thereon) may now be rolled over to a designated Roth account in the same plan, without regard to whether the amounts satisfy the conditions for distribution: elective deferrals in [section] 401(k) plans and [section] 403(b) plans; matching contributions and nonelective contributions, including qualified matching contributions and qualified nonelective contributions described in [section] 1.401(k)-6; and annual deferrals made to governmental [section] 457(b) plans. (The Federal government's Thrift Savings Plan is treated as a [section] 401(k) plan for this purpose.)"

My question is if contributions from the plan's rollover account are also eligible for an in-plan Roth rollover and if the above is intended as an exhaustive list? Or, if any/all vested amounts in a 401(k) are eligible for an in-plan Roth Rollover?

Thanks

[masteff]

Yes. Notice 2010-84 Q&A-2 as modified by Notice 2013-74.

http://www.irs.gov/pub/irs-drop/n-10-84.pdf

The error you make in the portion of the notice you quote above is that particular Q&A is in specific reference to Code § 402A©(4)(E) which applies explicitly to amounts "not otherwise distributable under the plan".