Fringe Benefit Group
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Defined Contribution Account Manager Nova 401(k) Associates
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Defined Benefit Consultant/Enrolled Actuary Pension Plan Specialists, PC
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Retirement Planners and Administrators (RPA)
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New York City District Council of Carpenters Benefit Funds
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Defined Contributions Compliance Consultant Loren D. Stark Company (LDSCO)
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Pollard & Associates
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Retirement Solutions Specialists
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Senior Specialist 401k Recordkeeping T Bank N.A.
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TPA Retirement Plan Consultant EPIC RPS (TPA/DPS)
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Greenline Wealth Management
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Great Lakes Pension Associates, Inc.
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Text of IRS Notice 2013-74: In-Plan Rollovers to Designated Roth Accounts in Retirement Plans (PDF)
Internal Revenue Service [IRS] [Official Guidance] Dec. 11, 2013
11 Q&As. Excerpt: "This guidance is in addition to the guidance provided in Notice 2010-84. Part A addresses the applicability of Notice 2010-84 to in-plan Roth rollovers of otherwise nondistributable amount s. Part B provides additional guidance relating to in-plan Roth rollovers of otherwise nondistributable amounts. Part C provides guidance relating to all in-plan Roth rollovers.... [To] give plan sponsors sufficient time to adopt such an amendment and thereby enable plan participants to make in-plan Roth rollovers of otherwise nondistributable amounts before the end of the 2013 plan year, the [IRS] is extending the deadline for adopting a plan amendment ... to the later of the last day of the first plan year in which the amendment is effective or December 31, 2014, provided the amendment is effective as of the date the plan first operates in accordance with the amendment. Thus, in the case of a 401(k) plan that has a calendar-year plan year, in order for the plan to permit an in-plan Roth rollover of an otherwise nondistributable amount during 2013, a plan amendment providing for that option must be adopted no later than December 31, 2014."
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