Can a participant who reached retirement age, roll his account to a tr

[Guest Tara Curran]

A 401(k) Plan allows a participant to begin receiving retirement benefits before actual retirement once he reached age 65. If a participant is 70 at 12/31/00 and continues working, can he take a distribution of his entire account balance, roll it over to a Traditional IRA in 2001 and then roll it over into a Roth IRA before April 1, 2002 which is his required beginning date? Once in a Roth IRA, the MRD rules do not apply, right?

[Mary Kay Foss]

See Reg. 1.408A-4 Q&A 6. The traditional IRA will have to give one MRD before the Roth conversion can occur.