Rollover Rules for Roth 401(k), 403(b) and 457(b) Account Assets

As Roth assets continue to grow in qualified plans, understanding the rules for distributions and rollovers becomes even more important, experts agree, so plan sponsors and advisers can help participants make the right decisions.

When participants have Roth assets, they may want to combine those in their retirement plan—but there are strict IRS rules about what is allowed. It is not just the plan document that governs what is permissible.

Recently, writing for PLANSPONSOR’s Ask the Experts column, Kimberly Boberg, Kelly Geloneck, Emily Gerard and David Levine, with Groom Law Group, and Michael A. Webb, a senior financial adviser at CAPTRUST, discussed rules for rolling over Roth assets:

“If the plan allows, traditional IRAs can be rolled over into a 401(k), 403(b) or any other qualified plan. However, Roth IRAs can only be rolled over into another Roth IRA; they cannot be rolled into a traditional IRA, 401(k), 403(b) or any type of qualified retirement plan.

“Generally, under current law, you can only roll over a Roth 401(k)/403(b) governmental 457(b) distribution into either a Roth IRA or another Roth 401(k)/403(b)/governmental 457(b) plan account.

“You cannot roll such distributions into any other account type. And, when you roll over such assets into a Roth IRA, you cannot roll them back into a 403(b), 401(k), or governmental 457(b) plan at all.

“There have been bills that have been introduced in Congress that would change this, but none have yet become law. To help with determining which type of rollovers are permitted, the IRS has published this handy chart listing all the possible rollover types and whether they are allowed.”

Bills expanding Roth rollovers were reintroduced to the House of Representatives and Senate in December 2025, but so far, they remain in committee.