When an employee rolls over a distribution from a designated Roth account in a 401(k) or 403(b) plan to a Roth IRA, the period that the rolled-over funds were in the designated Roth account does not count toward the 5-taxable-year period
A distribution from a designated Roth account that consists of both pre-tax money (earnings on the Roth contributions) and basis (Roth contributions), must be rolled over into a designated Roth account in another plan through a direct rollover.
Employees can contribute to both a designated Roth account and a traditional, pre-tax account in the same year
A designated Roth contribution is a type of elective deferral that an employee can make to a §401(k) or 403(b) plan.
On November 26, 2010, the IRS issued Notice 2010-84 containing guidance for 401(k) and 403(b) plans about in-plan Roth rollovers
The qualified charitable distribution provisions were renewed for 2010 and 2011, allowing individuals age 70½ or over to exclude from gross income up to $100,000 that is paid directly from their IRA or 401K