1 First contributed directly to the Roth IRA. 2  Rolled over a Roth 401(k) or Roth 403(b) to the Roth IRA.  Converted a traditional IRA to the Roth IRA.
So there's: 2 Cups in a Pint. 2 Pints in a Quart. 4 Quarts in a Gallon. And so two C's fit inside a P, two P's fit inside a Q, and four Q's fit inside a big, enormous G.. It's like the woman who swallowed a fly for cups and quarts!
There are 4 quarts in a gallon. The contents of a gallon can either be fluid or dry, with different volumes for each. For example, a quart is equal to 0.25 gallons, therefore, there are 4 fluid quarts in a fluid gallon and 4 dry quarts in a dry gallon.