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发帖数: 7944 | 3 The new rules are all spelled out in Notice 2014-54. Example 4 says it all.
The employee’s 401(k) balance consists of $200,000 of pretax amounts and $
50,000 of after-tax amounts (it does not include a Roth subaccount). The
employee separates from service (i.e. quits, retires, or is fired) and
requests a distribution of $100,000. The pretax amount of the distribution
is $80,000 (four-fifths) and the after-tax amount of the distribution is $20
,000 (one-fifth). The happy resolution: “The employee is permitted to
allocate the $80,000 that consists entirely of pretax amounts to the
traditional IRA so that the $20,000 rolled over to the Roth IRA consists
entirely of after-tax amounts.”
Note: The rules that say what portion of your distribution is pre-tax and
what portion is after-tax have not changed, Thomas points out. What’s
changed is that you can now direct pre-tax dollars to one place and after-
tax dollars to another. |
