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ERISA Workshop: Rollover Taxation and Other Developments
Presentor: Derrin Watson Recorded Date: 10/16/2014 Duration: 60 Min.

Description
This program was recorded during a live presentation given on October 16, 2014 at 12:00PM EDT.

2014 has been the year of the rollover. Several federal agencies are examining rollovers carefully, and some rollovers made headlines in court decisions. Along the way the IRS changed its position on partial rollovers, allowing for greater flexibility in determining tax consequences, particularly in the Roth era. The new rules can be used immediately, and will affect 1099-R Forms for 2014. This first segment of our ERISA Workshop will focus on the new taxation rules and review the other developments as rollovers continue to evolve. Of course, there is always time for your questions. Topics include:

  • Multiple distribution destinations
  • Allocation of basis
  • Participant choices
  • Effect of plan terms
  • Reporting requirements
  • Effective dates
  • Limitation on multiple rollovers
  • DOL Concerns
  • SEC and FINRA activity
  • PBGC guarantees
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: Intermediate. The speaker will assume attendees have a basic familiarity with the taxation of distributions, including Roth distributions.

Instructional Delivery Method
Group – Internet-Based

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

Objectives:

 

  • Explain when a distribution is subject to the new guidance
  • Determine the taxation of a distribution to multiple destinations
  • List the situations in which a participant has taxation options
  • Understand recent regulatory agencies concerns about rollovers

 

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.