Income spread on QRP rollovers to Roth?

Does the special 2 year spread of 2010 Roth conversion income also apply to distributions from employer plans that are rolled directly to Roth IRAs? Or does the participant need to first roll to a TIRA and then convert?

Thanks



It applies to a Direct Conversion the same as if you converted your Traditional to a Roth. He does not have to move to a TIRA first.

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