"Background: 403(b)(9) non-electing church plan, participant wants to convert his pre-tax money ($10K) to a designated Roth account within the same plan. The plan is getting hung up on 'conversion' vs 'rollover' when there is no distributable event. I only seem to see the term 'in-plan Roth rollover (IRR)' these days, and information I see about 'Roth conversions' is generally associated with an IRA to Roth IRA.

"The 1099R instructions state: An IRR is a rollover within a retirement plan to a designated Roth account in the same plan. Yet, there is no plan consensus. Three scenarios: [1] Participant is under age 59.5, still employed and contributing. [2] Participant is under age 59.5 and severed from employment. [3] Participant is over age 59. It is agreed that box 2a would be 10K, but there is disagreement as to how this transaction is to be reported in box 7 on 1099R and I am hoping someone could offer clarity (TIA). What is the appropriate code(s) for box 7 and is it the same in all three 'in-plan' scenarios?"

"1 person owner only plan. The 1st RMD was distributed in 2024. The Owner died in September 2025 and did not have a named beneficiary in the plan. He was never married and did not have children, therefore, his death benefit will be payable to his Estate. The Attorney and Financial Advisor want the funds distributed to his 'Estate Beneficiary IRA account' as his IRA funds will be transferred here as well. The funds would then be distributed to the beneficiaries of his Estate to an inherited IRA. I have never heard of this. Wouldn't the funds have to be distributed to his Estate subject to income tax?"

"Sole Proprietor with a Solo 401(k) plan was with a brokerage firm that was bought by another brokerage firm. Apparently everything was very automatic in transferring investments etc. However, the sole proprietor had an automatic withdrawal of salary deferrals of $2,000 per month. When the new brokerage took over, the automatic $2,000 salary deferrals did not happen. It was always so automatic that the sole proprietor took a deduction for $24,000 for the 2024 year. Later, it was determined that none of the $24,000 went into the sole proprietor's account for 2024. Does: [1] The sole proprietor just pound sand, suck it up, have his return amended and hand over the income tax, penalties and interest? [2] The sole proprietor have any possibility to deposit $24,000 now and keep the $24,000 deduction for the 2024 year? Thanks."

"I usually do not exclude anything from the salaries but the following came up as never had to deal with. Owner just gets normal salary and never a bonus. All rank & file get salary plus bonus where the total is reflected on gross W-2. Owner wants to exclude everyone's bonus for pension purposes. Does this fail 414(s)?"

"In April 2025, my wife and I filed our federal income taxes for 2024, and she made an $8000 contribution to her traditional IRA (for 2024). Today I reviewed that return; our income had risen, and only $4420 of her $8K could be deducted, so instead TurboTax gave her a $3580 non-deductible contribution to her IRA. I believe it can stay there, and when she goes to withdraw the money, she has a $3580 basis on it, i.e. she will pay income taxes only on the gains. In practice this requires a lot of bookkeeping of regular and non-deductible contributions on form 8606. What a lot of work, potentially for decades, over a smallish error! Is there a way to put an end to the mix of tax types within the IRA, by making a withdrawal or Roth conversion or something?

"A related question: IRAs are property of an individual, not a couple, even though we are married-filing-jointly. On form 8606, we are told to add the value of all 'your' traditional IRAs. Is that a singular or plural 'you'? (My IRAs are surely confusing since I have rolled over some 403b money into them recently.)"