The Department of Treasury and the IRS issued a final regulation today eliminating the requirement that each disbursement from a designated Roth IRA that is directly rolled over to an eligible retirement plan be treated as a separate distribution from any amount directly paid to the employee.  Under the new rule, if disbursements from a Roth IRA are made to both the taxpayer and to a designated account, the pretax amounts will be allocated first to the direct rollover, rather than a pro rata allocation to each.