Is there something in PPA or other recent regulations that allows for roth ira balances to be rolled over into a qualified plan? I have an ASPPA supplement comparing plan types with an May/June 06 date on it that indicates roth iras are only eligible for rollover to another roth ira, but someone mentioned to me she thought there had been a change in the recent regs. I can't find anything.

Qualified plan balances can be rolled to Roth IRAs, but only as a Direct Rollover effective for distributions that occur after December 31, 2007 ( PPA 2006)