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Roth in-plan conversions aren’t proving as popular as imagined.

Congress paved the way for Roth in-plan conversions when it passed the American Taxpayer Relief Act of 2012. But according to Vanguard, while 52 percent of its defined contribution plans offered Roth elective deferrals, just 8 percent of plans offered Roth in-plan conversions as of year-end 2013.

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