ROTH in-plan rollover

[Scuba 401]

I know the plan has to allow for in-service distributions and the participant has to eligible. lets say they are over 701/2 but a non owner. can they do an in-plan roth transfer?

[Belgarath]

Sure. All of the pre-tax vested accounts can be converted to Roth at any time - some will need to use in-plan Roth rollover, others will need to use in-plan Roth transfer - depends upon the account type and timing. Most important thing is the plan must be properly amended to allow it in whatever circumstances you want to utilize the rollovers/transfers. And of course, the plan must allow Roth...