In-plan Roth rollovers: new opportunities in light of recent legislation

HRS Insight

The American Taxpayer Relief Act of 2012 (passed by Congress to avoid the so-called "fiscal cliff") expanded the opportunities for individual taxpayers to convert existing tax-deferred accounts in 401(k), 403(b) and governmental 457(b) plans to Roth accounts within the same plan. This change is effective for transfers occurring after December 31, 2012, and should be welcome news to both the employers who sponsor these plans and the participants in plans that offer this feature.



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