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Chapter 5 - Rollovers from Employer Plans
Split Rollover and Conversion
The IRS released Notice 2014-54 and proposed regulations IRS Prop. Reg. 1.408A-1,
Q&A-5(a), addressing the allocation of pre-tax and after-tax funds in workplace
retirement plan (WRP) rollovers to IRAs.
When rolling over part of a WRP distribution that includes both pre-tax and after-tax
funds using the 60-day rollover rule (i.e., not the direct rollover rule), the amount rolled
over is treated as coming first from the pre-tax funds. Therefore, the pre-tax funds can be
rolled over tax-free to a Traditional IRA, and the after-tax funds can subsequently be
rolled over tax-free to a Roth IRA or retained tax-free by the recipient.
However, in 2009, the IRS released Notice 2009-68, which stated that in a direct
rollover of only a part of a distribution, each part of the distribution includes a pro-rata
amount of after-tax funds. Even if both checks (the direct rollover check to the
Traditional IRA and a separate check to the individual) are paid on the same day, they are
treated as two partial amounts that are subject to the pro-rata allocation rule. Many
believed that this rule would also apply if a portion of the WRP distribution was directly
rolled over to a Traditional IRA, and a portion was directly rolled over to a Roth IRA.
Example: Barry requests a distribution of his entire $50,000 WRP balance. $40,000 of the
WRP is pre-tax funds and $10,000 is after-tax funds. Barry requests that $40,000, which he
allocates as the pre-tax funds, be directly rolled over to a Traditional IRA. He requests that
$10,000, which he allocates as the after-tax funds, be directly rolled over to a Roth IRA. In
accordance with IRS Notice 2014-54, the $40,000 that
Traditional IRA is tax-free (i.e., it retains its tax-deferred status), and the $10,000 that is
directly rolled over to the Roth IRA is tax-free, because it is after-tax funds.
No Mandatory 20% Withholding
Mandatory 20% federal income tax withholding does not apply to a WRP distribution
that is directly rolled over to an IRA. However, because the taxable portion of the WRP
distribution is taxable if the funds are directly rolled over (converted) to a Roth IRA, the
WRP administrator may offer, and the individual may agree, to have tax withheld
voluntarily. [Notice 2008-30, Q&A-6]
is directly rolled over to the
IRA Digital Reference Manual © PMC

IRA Digital Reference Manual - September 2024

Table of Contents for the Digital Edition of IRA Digital Reference Manual - September 2024

Contributions
Deductions
Documents
Rollovers & Transfers from IRAs
Rollovers from Employer Plans
Self-Directed IRAs
Excess IRA Contributions
Distributions
Calculating Required Distributions at Age 70½
Death Distributions
Reporting Requirements
Withholding
Taxes & Penalties
SEP IRA Plans
SIMPLE IRA Plans
Miscellaneous
Roth IRAs
Education Savings Accounts
Health Savings Accounts
IRA Digital Reference Manual - September 2024 - 1
IRA Digital Reference Manual - September 2024 - 2
IRA Digital Reference Manual - September 2024 - 3
IRA Digital Reference Manual - September 2024 - 4
IRA Digital Reference Manual - September 2024 - Contributions
IRA Digital Reference Manual - September 2024 - 1.1
IRA Digital Reference Manual - September 2024 - Deductions
IRA Digital Reference Manual - September 2024 - Documents
IRA Digital Reference Manual - September 2024 - Rollovers & Transfers from IRAs
IRA Digital Reference Manual - September 2024 - 4.1
IRA Digital Reference Manual - September 2024 - Rollovers from Employer Plans
IRA Digital Reference Manual - September 2024 - 5.1
IRA Digital Reference Manual - September 2024 - Self-Directed IRAs
IRA Digital Reference Manual - September 2024 - Excess IRA Contributions
IRA Digital Reference Manual - September 2024 - 7.1
IRA Digital Reference Manual - September 2024 - Distributions
IRA Digital Reference Manual - September 2024 - 8.1
IRA Digital Reference Manual - September 2024 - Calculating Required Distributions at Age 70½
IRA Digital Reference Manual - September 2024 - Death Distributions
IRA Digital Reference Manual - September 2024 - 10.1
IRA Digital Reference Manual - September 2024 - 10.2
IRA Digital Reference Manual - September 2024 - 10.3
IRA Digital Reference Manual - September 2024 - Reporting Requirements
IRA Digital Reference Manual - September 2024 - 11.1
IRA Digital Reference Manual - September 2024 - Withholding
IRA Digital Reference Manual - September 2024 - Taxes & Penalties
IRA Digital Reference Manual - September 2024 - 13.1
IRA Digital Reference Manual - September 2024 - SEP IRA Plans
IRA Digital Reference Manual - September 2024 - SIMPLE IRA Plans
IRA Digital Reference Manual - September 2024 - 15.1
IRA Digital Reference Manual - September 2024 - Miscellaneous
IRA Digital Reference Manual - September 2024 - 16.1
IRA Digital Reference Manual - September 2024 - Roth IRAs
IRA Digital Reference Manual - September 2024 - 17.1
IRA Digital Reference Manual - September 2024 - Education Savings Accounts
IRA Digital Reference Manual - September 2024 - 18.1
IRA Digital Reference Manual - September 2024 - Health Savings Accounts
IRA Digital Reference Manual - September 2024 - 19.1
IRA Digital Reference Manual - September 2024 - 19.2
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IRA Digital Reference Manual - September 2024 - 475
IRA Digital Reference Manual - September 2024 - 476
IRA Digital Reference Manual - September 2024 - 477
IRA Digital Reference Manual - September 2024 - 478
IRA Digital Reference Manual - September 2024 - 479
IRA Digital Reference Manual - September 2024 - 480
IRA Digital Reference Manual - September 2024 - 481
IRA Digital Reference Manual - September 2024 - 482
IRA Digital Reference Manual - September 2024 - 483
IRA Digital Reference Manual - September 2024 - 484
IRA Digital Reference Manual - September 2024 - 485
IRA Digital Reference Manual - September 2024 - 486
IRA Digital Reference Manual - September 2024 - 487
IRA Digital Reference Manual - September 2024 - 488
IRA Digital Reference Manual - September 2024 - 489
IRA Digital Reference Manual - September 2024 - 490
IRA Digital Reference Manual - September 2024 - 490.1
IRA Digital Reference Manual - September 2024 - 491
IRA Digital Reference Manual - September 2024 - 492
IRA Digital Reference Manual - September 2024 - 493
IRA Digital Reference Manual - September 2024 - 494
IRA Digital Reference Manual - September 2024 - 495
IRA Digital Reference Manual - September 2024 - 496
IRA Digital Reference Manual - September 2024 - 497
IRA Digital Reference Manual - September 2024 - 497.1
IRA Digital Reference Manual - September 2024 - 498
IRA Digital Reference Manual - September 2024 - 498.1
IRA Digital Reference Manual - September 2024 - 499
IRA Digital Reference Manual - September 2024 - 500
IRA Digital Reference Manual - September 2024 - 501
IRA Digital Reference Manual - September 2024 - 502
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