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The 200 limit may apply separately to Roth distributions and pretax distributions. Splitting a distribution/small distributions. Another eligible employer plan that accepts rollovers except to the extent the distribution consists of Roth deferrals and earnings on the Roth deferrals. You may roll over the Roth deferrals and earnings on the Roth deferrals to a Roth IRA or you may roll over only the taxable earnings if any on the Roth deferrals but not the Roth deferrals to a Roth 403 b plan or...
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