DB Pension Plan lump sum distribution to Roth IRA?

Can a DB Pension Plan lump sum distribution be converted directly to a Roth IRA or should I roll the DB plan distribution to a Traditional IRA (TIRA) and then convert the TIRA to a Roth IRA?

Thank you for your help.



A DB pension is a qualified trust and if a lump sum distribution is offered, it can be rolled over to a Roth IRA directly from the pension plan since 2008. That said, if the lump sum is large you might be better off rolling it to a TIRA so you can control the amount of the Roth rollovers (conversions).

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