Q:

Can 401(a) "FICA Alternative" plan be rolled over into Roth IRA? 

My employer uses a 401(a) plan, or "FICA Alternative" to Social Security.  Every quarter I get a statement of my balance, which has grown quite a bit.  I'm wondering, can this 401(a) balance ever be rolled over into a Roth IRA?  I have no prior experience with Social Security alternatives like this. 

A:

Here's what the IRS says on this topic.   I provide no interpretation.