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After-tax Contributions: the untold story
Presentor: Derrin Watson Recorded Date: 12/17/2014 Duration: 100 Min.

Description
This program was recorded during a live presentation given on December 17, 2014 at 2:00PM EST.
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Recent guidance from the IRS and recent articles in financial publications have created a firestorm of interest in after-tax voluntary employee contributions. For decades, these have been the forgotten step-child of the retirement plan world. Now interest is heating up.

In this special 100 minute web seminar, we will provide an in depth look at after-tax employee contributions and how they are used. We will closely examine current strategies and discuss whether they work and whether they make sense. There will be lots of examples and ample opportunity for questions.

Topics include:

  • Sources of after-tax funds
  • Separate contracts
  • Tax treatment of distributions and rollovers
  • New distribution planning opportunities and alternatives
  • Rollover limitations
  • ACP testing
  • Using after-tax contributions to reach 415 maximum
  • Converting after-tax funds to Roth
  • Comparison of converting to IRA or in-plan
  • Matching after-tax contributions
  • Comparison of after-tax and Roth
  • Limitations on after-tax contributions
  • Comparison of after-tax contribution or employer contribution

Prerequisites: There are no prerequisites or other advanced preparation for this program. The speaker will expect attendees will have a general understanding of the operation of 401(k) and other retirement plans.

Level: Overview

Instructional Delivery Method
Group – Internet-Based

Speaker: S. Derrin Watson, J.D., APM
Recipient of ASPPA's 2006 Educator of the Year Award

Objectives: After the seminar, attendees should be able to:

  • Advise a client on whether to add after-tax contributions to a plan
  • Properly test after-tax contribution
  • Explain the issues involved in converting after-tax funds to Roth
  • Properly apply the new tax rules to distributions and rollovers of after tax funds