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!
That would also be four quarts in a standard gallon. 1 US gallon = 16 US cups. 1 UK gallon = 18.18436 Metric Cups. By the same algebraic solution, if the numerator, which is four cups, is multiplied by four, it gives 16 cups, which is equivalent to one gallon.