After September 27, 2010, if you are a plan participant in a 401(k) or 403(b) plan, your plan may permit you to roll over amounts from those plans to a designated Roth account within the same plan (in-plan Roth rollover). The rollover of any untaxed amounts must be included in income. If you take an early distribution from your designated Roth account, allocable to an in-plan Roth rollover, the distribution may be subject to the 10% additional tax on early distributions. See In-plan Roth Rollovers on page 2 for more details.

You can elect to have QCDs made in January 2011, treated as if made in 2010. If you make this election the QCDs will count toward your minimum required distribution for 2010. See Qualified charitable distributions in Pub. 590, Individual Retirement Arrangements (IRAs) for more information.