Questions and Answers

Can an individual roll over or transfer a Roth IRA to a Roth 401(k) plan?

No. Proposed Regulation Section 1.408A-10, Q&A-5 specifically prohibits rollovers or transfers from Roth IRAs to designated Roth accounts within 401(k) or 403(b) plans. A designated Roth account to Roth IRA rollover or direct rollover is permissible.

(Posted: 06/13/2007)