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Can after-tax amounts in an employer-sponsored plan be part of an IRA Rollover?

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Can after-tax amounts in an employer-sponsored plan be part of an IRA Rollover?

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Yes, after-tax amounts can always be rolled over from an employer-sponsored plan to an IRA. However, for rollovers to other eligible retirement plans, the only employer-sponsored plans that can accept after-tax amounts are defined contribution plans that agree to separately account for the pre-tax and after-tax portions of the rollover.

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