What's New? Roth IRA Direct Rollovers

The IRS finalized a taxpayer-friendly rule eliminating the requirement that each disbursement from a designated Roth account that is directly rolled over to an eligible retirement plan be treated as a separate distribution from any amount paid directly to the employee . The former rule meant that these amounts were separately subject to allocation of pretax and after-tax amounts for each distribution. See more at: Direct Rollovers in The Gold Book.