_:n2f0e1325e8964a1f8e37112b03738cbfxb0
<http://schema.org/abstract>
"Starting in 2010, taxpayers are able to make rollovers from non-Roth retirement accounts to Roth individual retirement accounts (IRAs) without regard to the $100,000 modified adjusted gross income limit and (in 2010 only) will be able to benefit from a special two-year averaging provision (the taxable portion of the rollover is taxed in 2011 and 2012). In light of the expected attractiveness of such a rollover, the IRS has issued Notice 2009-75 to address the federal income tax consequences of transferring eligible rollover distributions from qualified retirement plans to Roth IRAs."
<https://www.thetaxadviser.com/issues/2010/jan/taxconsequencesofrolloversfromemployerplanstorothiras.html>