Traditional 401K to Roth IRA conversion

I understand that the IRS allows a 401K participant to convert their funds by rolling directly from the 401K to a Roth IRA. However, does this transaction result in mandatory 20% tax withholding? I know that direct rollovers to Traditional IRAs do not have mandatory withholding, but what about direct rollovers to Roth IRAs?

Thank you!



There is no mandatory 20% withholding on a direct transfer (direct rollover) to an eligible retirement plan per Sec 401(a)(31)(A), which includes the type of rollover you indicated.

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