The In-Plan ROTH Conversions, while attractive to some, will be quite an administrative nightmare. As a Third Party Administrator, I have not had a lot of requests to amend our plans to allow for the “new” In-Plan ROTH Conversions since they became available as a transfer instead of a rollover. This “new” law was effective January 1, 2013 to allow participants in a 401(k), 403(b) or 457 plans to convert ANY of their pre-tax funds to ROTH. Previously, conversions were only allowed if a participant had a distributable event.
