Consumer hardware
Device hardware maker
MBR-ConditionalLast verified 2026-06-16Illustrative archetype
Illustrative archetype — verify with your benefits administrator
After-tax contributions allowed, but conversion is via in-service distribution to an external Roth IRA rather than in-plan. Basis tracking and Form 8606 lines differ.
| After-tax support | MBR-Conditional | IRC §415(c) |
|---|---|---|
| Conversion mechanic | In-service distribution | IRC §402A / §402(c) |
| Contribution mechanic | Per pay period | Plan document |
Check your own plan
This archetype shows a pattern, not your specific plan. Run the SPD decoder against your own Summary Plan Description, then size your room with the capacity calculator.
Informational, not tax advice. Consult a CFP, CPA, or Enrolled Agent before acting on any Mega Backdoor Roth conversion. Plan rules are plan-document-specific — verify with your benefits administrator. IRS dollar limits change annually.