“Are there any rules that would restrict a participant from including Roth contributions as part of the transfer?”
David Levine, Groom Law Group, answers:
Excellent question. As you know, Roth contributions, except for the special rules about their after-tax features, are treated like pre-tax elective deferrals. As such, there is no restriction on using Roth contributions as part of a transfer to defined benefit governmental plan to purchase permissive service credit.
NOTE: This feature is to provide general information only, does not constitute legal advice, and cannot be used or substituted for legal or tax advice.
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