The final regulations remove the allocation rules on distributions from a Roth designated account to multiple destinations.

Document Excerpt

This document contains final regulations eliminating the requirement that each disbursement from a Designated Roth Account that is directly rolled over to an eligible retirement plan be treated as a separate distribution from any amount paid directly to the employee and therefore separately subject to the rule in section 72(e)(2) of the Internal Revenue Code (the Code) allocating pretax and after-tax amounts to each distribution. As a result of this change, if disbursements are made from a taxpayer’s designated Roth account to the taxpayer and also to the taxpayer’s Roth IRA or designated Roth account in a direct rollover, then pretax amounts will be allocated first to the direct rollover, rather than being allocated pro rata to each destination. Also, a taxpayer will be able to direct the allocation of pretax and after-tax amounts that are included in disbursements from a designated Roth account that are directly rolled over to multiple destinations, applying the same allocation rules to distributions from designated Roth accounts that apply to distributions from other types of accounts.

Link

https://www.federalregister.gov/articles/2016/05/18/2016-11647/removal-of-allocation-rule-for-disbursements-from-designated-roth-accounts-to-multiple-destinations