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Focus 09: Roth Rollovers and Distributions '14
Presentor: Derrin Watson Recorded Date: 5/19/2014 Duration: 60 Min.

Description
This program was recorded during a live presentation on May 19, 2014 at 2:00PM EDT.
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All sessions will be recorded and available for purchase. Due to the inability to track attendance, however, a Letter of Participation is not provided for recorded events.

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Focused Topic 09: Roth Rollovers and Distributions
Mondays with Derrin and Steve

Roth plans are steadily growing. This program focuses on the frequently complex Roth distribution, taxation, and rollover rules. These include dealing with Roth losses, in-plan Roth rollovers, rollovers between plans and IRAs, and more.

Topics include:

  • Roth rollovers from other plans
  • In-plan Roth rollovers
    • No need for distributable event
    • Account and vesting restrictions
    • Taxation
  • Transfer of amounts with basis (after-tax contributions)
  • Withholding concerns
  • Reporting rollovers
  • Extended amendment deadlines and document issues
  • Participant tax issues
    • Income inclusion
    • 10% penalty tax
      • On transfer
      • On early withdrawal
Prerequisites: There are no prerequisites and no advance preparation required for this program.

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:

  1. List the balances that can be transferred to Roth
  2. Explain the tax consequences of a Roth conversion
  3. Explain how Roth conversions interact with in-plan Roth rollovers
  4. Explain the taxation of Roth distributions
How To Participate
You will need a phone (speakerphone, for multiple participants sharing the Primary registrant’s authorized connection) and Internet Access. The graphics presentation and illustrations will be viewed via the Primary registrant’s Web connection, while the speaker audio portion will be via the Primary registrant’s telephone.

Select the "Fees" link on the right side menu of this page for more information about who is authorized to connect to the program, and for the cancellation/transfer policy.

Program Schedule (Eastern Time)
Monday, May 19, 2014
12:00 noon to 1:00 p.m. Eastern Time
(11:00 a.m. CT; 10:00 a.m. MT; 9:00 a.m. PT)

Program related requests, questions, or concerns may be e-mailed to: relius.education@sungard.com.