Your Plan may permit In-Plan Roth Rollovers (IRR) or Conversions. Please check your Summary Plan Description for details. If permitted by your Plan, you may submit to our Support Department ( a completed In-Plan Roth Rollover/Conversions Form (available for download from the Account Management Forms tab on We will review and reach out to you with any questions prior to processing your request. You will receive a Form 1099-R the end of January of the following year detailing the tax implications of the Roth conversion. The taxable amount is not subject to the 10% pre-59½ early withdrawal penalty. In addition, the taxable amount is not subject to federal or state tax withholdings.

Be aware that an In-Plan Roth Rollover/Conversion is a taxable event and you should be prepared to pay the applicable income taxes on tax-deferred assets and earnings associated with the conversion. These taxes must be paid with funds from outside of your retirement Plan account (so careful financial planning is necessary). Conversion fees ($100) and tax-reporting fees ($10 to $35) apply, and will be deducted from your account balance.