She wouldn't be able to roll her 403(b) pension plan funds to a Roth 401(K) or Roth 403(b) account if she is retired, as those accounts are associated with an employer you work for. Line 10 of Form 5498 refers to ROTH IRA contributions made during the tax year listed on the form. If it is $0 or blank then no contributions were made for the current year.
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