Special rule for certain transfers

In the case of an applicable retirement plan which includes a qualified Roth contribution program—

(i)#

the plan may allow an individual to elect to have the plan transfer any amount not otherwise distributable under the plan to a designated Roth account maintained for the benefit of the individual,

such transfer shall be treated as a distribution to which this paragraph applies which was contributed in a qualified rollover contribution (within the meaning of section 408A(e)) to such account, and

(iii)#

the plan shall not be treated as violating the provisions of section 401(k)(2)(B)(i), 403(b)(7)(A)(ii), 1 1 See References in Text note below. 403(b)(11), or 457(d)(1)(A), or of section 8433 of title 5 , United States Code, solely by reason of such transfer.

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Special rule for certain transfers

Official source

In the case of an applicable retirement plan which includes a qualified Roth contribution program—

(i)#

the plan may allow an individual to elect to have the plan transfer any amount not otherwise distributable under the plan to a designated Roth account maintained for the benefit of the individual,

(ii)#

such transfer shall be treated as a distribution to which this paragraph applies which was contributed in a qualified rollover contribution (within the meaning of section 408A(e)) to such account, and

(iii)#

the plan shall not be treated as violating the provisions of section 401(k)(2)(B)(i), 403(b)(7)(A)(ii), 1 1 See References in Text note below. 403(b)(11), or 457(d)(1)(A), or of section 8433 of title 5 , United States Code, solely by reason of such transfer.