After Tax funds rollover to Roth IRA from 401k

I have a client who mistakenly had his After-Tax contributions (not Roth 401k) sent to himself vs. rolling over to his Roth custodian directly.

Is he able to move these received After-Tax funds from a qualified plan into his Roth IRA as a “60day rollover”?

Thanks, Mike Franklin



Yes, he can do a 60 day rollover and it will not even count for purposes of the one rollover limitation. Client should be sure to advise his Roth custodian that the deposit is a rollover contribution. Also, distributions from the after tax sub account of the 401k must include any earnings in that account, and if so those earnings would be taxable.

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