401(A)

We have a client who had worked for the State of Alabama and is no longer employed with them. She has a 401(a) through the Employee Retirement System. Would the 401(a) need to be rolled over to a Traditional IRA or a Roth IRA to keep her from being taxed?



A direct rollover to a Roth IRA will also be taxed, but a rollover to a TIRA will not. A direct rollover will eliminate mandatory 20% withholding which would be applied to any distribution. Client also may be able to leave the plan in place with the state if they prefer.

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