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,
(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.