Notice 2013-74 - Q&As on in-plan Roth rollovers 

December 11:  The IRS today released an advance copy of Notice 2013-74 that provides guidance in a series of questions and answers (Q&As) on rollovers within a retirement plan to designated Roth accounts in the same plan—i.e., in-plan Roth rollovers.

Notice 2013-74 [PDF 30 KB] reflects an expansion of these in-plan Roth rollovers under new section 402A(c)(4)(E) that was added to the Code by the American Taxpayer Relief Act of 2012 (enacted January 2, 2013).


Prior guidance on rollovers was provided by Notice 2010-84. Today’s notice also addresses all in-plan Roth rollovers.




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