In-plan Roth Rollovers

An in-plan Roth rollover (IPRR) is effective for distributions from Internal Revenue Code Section 401(k) plans and IRC Section 403(b) plans made after Sept. 27, 2010 and for distributions from IRC Section 457(b) plans for taxable years beginning after 2010.1 But a taxpayer needs to consider certain factors before deciding whether an IPRR makes sense. Here are the rules on IPRRs and the key points