Does the new tax law authorize the rollover of after tax 401(k) accounts to a Roth IRA?  If it does, do you have to pay tax on the earnings in the account at the time of transfer to the Roth?

The rollover of after-tax 401(k) money to a Roth IRA has been available for several years. When rolling over (converting) after-tax 401(k) funds to a Roth IRA, only the principle part of the after-tax money is tax-free, the earnings in the account would be taxable. A word of caution, though. The IRS position on rollovers from employer plans is that they are treated pro-rata for tax purposes. Therefore, generally your rollover to a Roth IRA will not be income tax free.

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