Which retirement plans may offer in-plan Roth rollovers?
401(k) and 403(b) plans that have designated Roth accounts may offer in-plan Roth rollovers for eligible rollover distributions made after September 27, 2010. 457(b) governmental plans may adopt an amendment to include designated Roth accounts after December 31, 2010, and then offer in-plan Roth rollovers.