In-Plan Roth Rollovers

[Nassau]

Can someone point me to the regulations which provides that there is a new five year holding period for each new conversion if the participant is under 59 1/2. However, if the participant is over 59 1/2 the initial conversion date to begin the holding period will be used for each new conversion. Please note that this question is regarding In-Plan Roth Rollovers.

[masteff]

Notice 2010-84 Q&A-12 cites the relevant code section.

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