The IRS recently issued Notice 2010-84, which provides a series of questions and answers concerning how employers that sponsor 401(k) plans and 403(b) plans (Plans) may implement in-plan Roth rollovers as permitted under the Small Business Jobs Act of 2010 (Act). The guidance addresses topics such as the deadlines for amending Plans to include an in-plan Roth rollover feature, the categories of individuals who may elect in-plan Roth rollovers, the types of information that should be provided to participants in a Plan that permits in-plan Roth rollovers and how various rules under the Internal Revenue Code (Code) apply to in-plan Roth rollovers.

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