Effective September 28, 2010, section 2112 of the Small Business Jobs and Credit Act of 2010 (H.R. 5297) added a new design feature to 401(k) and 403(b) plans to permit a conversion of certain non-Roth amounts that are eligible for rollover to be converted to Roth amounts and remain in a tax-advantaged plan. A summary of the prior law is set forth in the attached article, along with a summary of the new provision and implementation steps in order to add the feature. Lastly, we discuss the impact of Roth conversion on governmental 457(b) plans.


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