After-tax Account Balance rollover to a Roth IRA

Client is age 70 and just retired. She has a 401k with both pre-tax and after-tax funds.

She has at our firm a Traditional IRA. She has a Roth IRA at another firm that is more than 5 years old.

Will she be able to rollover the After-Tax funds in the 401k into a new Roth IRA at our firm and get the immediate tax free benefits from the new Roth (age 70 and account at least 5 years old)?

Or would she first have to roll over the after-tax funds into her existing Roth IRA at the other firm and then transfer the Roth to the new Roth at our firm.



When doing the split rollover, the after tax amounts can be rolled directly into a new Roth IRA at your firm. This news Roth will be immediately qualified and tax free. Once a Roth account becomes qualified, all Roth accounts are also qualified. Client needs to request the split rollover as a single distribution with the pre tax amount going to a TIRA, and the after tax amount going to the new Roth IRA. 

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