I've received conflicting answers from financial advisors about whether it was OK to roll directly into a ROTH IRA or necessary to first go to a traditional IRA then convert to a ROTH. Since I already have a traditional IRA set up for backdoor ROTH conversions, I just roll the ATTD into the traditional as well. It might be unnecessarily conservative extra step. I guess it depends on who at Fidelity is answering the phone that day.

The additional 5% is the same thing as the $3,900. 5% is the max paycheck deduction you can select. If you are making $305K+ and are contributing 5% into the MPP (ATTD), you will hit $3,900 well early in the year and will want to stop continuing to contribute since we don't get cash over cap.