Can Spousal Beneficiary Plan assets be converted into a Roth.

Spouse inherited TSA assets from Husband over 10 years ago. Can the spouse convert these 403(b) monies into her own Roth?

thank you



Yes, she can do the spousal rollover into either a TIRA or a Roth IRA. However, if the TSA value is significant rolling it all to a Roth IRA will result in paying a higher marginal rate, so in order to control the amount she converts, she should roll the TSA into a TIRA account by direct rollover. From the IRA, if conversions are wise she can convert the exact amount she wishes  to control the cost of the conversion. Any beneficiary RMD for the TSA for this year must be completed before doing the spousal rollover, although she is not subject to beneficiary RMDs as the sole beneficiary until the year her husband would have had to start his own RMDs had he lived.

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