The code on my 1099-R, Box 7, is "G" ("Direct rollover and rollover contribution"). I saw your references to Roth IRA, but just to be clear, the amounts from my Roth conversion stayed within the 401(k) plan (the amounts were not rolled to a Roth IRA, but transferred internally to the Roth 401(k) account within my 401(k), if that matters).
I agree that the 3 year and general rule don't apply to IRAs, but this isn't a Roth IRA but a Roth 401(k) plan, and I think a Roth 401(k) is by its nature a "contributory" plan (in order to participate, I am required to contribute) v. a standard non-contributory DB plan. Therefore, I think the 3-year and the general rule do apply here, but would love to know if NJ has given any guidance on Roth 401(k) in-plan conversions.
