隨便google得的

http://www.bargaineering.com/articles/2011-roth-ira-conversion-rules.html

In 2010, the income limit for Roth IRA conversions famously disappeared. Many people, who had been forced to get a traditional IRA because of higher income could convert that traditional IRA to a Roth version. It is still possible, in 2011, to convert your traditional IRA to a Roth IRA. Additionally, you are still able to rollover a 401k into a Roth IRA without the intervening step of rolling your 401k into a traditional IRA, and then converting the traditional IRA to a Roth. However, there is a key difference: You can’t spread out the tax payments associated with your Roth IRA conversion. Before you decide whether a conversion to a Roth IRA is a good idea, consider the tax implications, and how you might be affected by making the move.

所有跟帖： 

• thx. rollover a 401k into a Roth IRA-is it possible in 2012? -jcm3346- ♀ (0 bytes) () 01/12/2012 postreply 12:22:32

• 我理解的是可以吧。隻tax需要一次交，不能分在兩年了。 -R&D- ♀ (0 bytes) () 01/12/2012 postreply 12:45:41

• 就是說隻能一次一把全部都轉了，不能轉一半，對嗎？ -jcm3346- ♀ (0 bytes) () 01/12/2012 postreply 15:18:16

• 應該可以分批轉。但這個法案隨時可變，不能保證明年還有這個機會。 -R&D- ♀ (0 bytes) () 01/12/2012 postreply 23:26:31