Q: Your client has a Roth IRA and a Roth 403(b) whose plan document accepts rollovers into the plan. He wishes to roll over his Roth IRA to the Roth 403(b) so as to increase the amount available for loans. Is he permitted to do that?
A: No. Roth IRAs cannot be rolled into the Roth option in a 403(b) 401(k), nor governmental 457(b). Roth rollovers can only be made (with a qualifying event) FROM those plans TO a Roth IRA.