Eligibility

Does your plan allow the Mega Backdoor Roth?

Two structural conditions decide it: an after-tax (non-Roth) contribution bucket, and a conversion path. Answer three questions about your SPD and get a statute-cited verdict. It runs in your browser — nothing you enter is stored.

01 / SPD decoder3-input decision tree

Does your plan permit the Mega Backdoor Roth?

Three questions about your Summary Plan Description. The same three answers always produce the same verdict — deterministic and statute-cited. Nothing is logged.

Q1Does your plan permit AFTER-TAX (non-Roth) employee contributions up to the §415(c) limit?

Q2Does your plan permit IN-PLAN ROTH CONVERSION of those after-tax contributions?

Q3If there is no in-plan conversion, does your plan permit IN-SERVICE DISTRIBUTION to a Roth IRA?

Awaiting inputs — answer Q1 to compute the verdict

Independent CPA / CFP review in progress

What the three questions map to

Q1 — the after-tax bucket. The plan must accept after-tax (non-Roth) employee contributions on top of your regular deferral, up to the §415(c) overall limit. No bucket, no Mega Backdoor Roth. IRC §415(c)
Q2 — in-plan conversion. The cleanest path: after-tax dollars convert to Roth inside the plan, ideally automatically each pay period. IRC §402A
Q3 — in-service distribution. The substitute path when there is no in-plan conversion: withdraw after-tax dollars in-service and roll them to an external Roth IRA. IRC §402(c)

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.