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IRS Guidance Answers Key Questions About In-Plan Roth Conversions
Spencer Fane Link to more items from this source
[Guidance Overview]
Feb. 24, 2014

"Perhaps the most significant question answered in [IRS Notice 2013-74] is that, following the conversion of amounts that are not otherwise distributable, the resulting Roth amounts remain subject to the same distribution restrictions that applied to those amounts before the conversion.... The upshot of this requirement is that any amount converted under the new ATRA rules (i.e., any amount that is not otherwise distributable) must be accounted for separately from other Roth amounts (converted or otherwise) that are distributable."

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