The IRS has issued guidance on in-plan Roth Individual Retirement Account rollovers, that is, rollovers within a retirement plan to designated Roth IRAs in the same plan.

The guidance in Notice 2013-74 relates to the expansion of such rollovers under the American Taxpayer Relief Act of 2012, which settled the expiring tax breaks as part of the fiscal cliff deal around the New Year. The notice also provides guidance that applies to all in-plan Roth rollovers described in Section 402A(c)(4) of the Tax Code.

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