I am familiar with 90-24 transfers of 403b plans. I performed a couple of them over the last couple of years. However, with crackdown over the last couple of years by the IRS, my regular custodian, Schwab, has decided not to deal with 403b plans anymore. My wife now has a Roth 403b with T. Rowe Price. Looking at the regulations regarding 403b rollovers, I don’t see anything that would limit a 90-24 transfer directly to a Roth IRA. The only regs I can find require that a Roth 401k or 403b be rolled over to another qualified plan that holds a Roth 401k or 403b or an account that would fall under sec 408A (Roth IRA).

Anyone have any thoughts?