National-LH-IV Retirement & Other Insurance Conceptshard
A participant has made $30,000 of voluntary after-tax (non-Roth) contributions to a 401(k) plan that has separately accounted for those contributions and their attributable earnings of $3,000. She takes a partial distribution of $11,000 from the after-tax sub-account and directly rolls it to a Roth IRA. Under IRC §402(c)(2) (post-2014 Notice 2014-54), the allocation is:
