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Roth Distributions and Rollovers [2019]
Date: 9/18/2019 Start Time: 12:00 PM (ET) Duration: 60 Min.

Description

Roth deferral accounts are here to stay and contributions to Roth accounts have grown steadily over the years. The Roth distribution, taxation, and rollover rules can be complex and confusing. This seminar will address those issues along with how to deal 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 and have a minimum of two years of experience.

Level: Overview
Instructional Delivery Method
Group – Internet-Based

NASBA Field of Study: Taxes

Speaker: David Schultz, J.D.

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

Please connect at least 10 minutes prior to the event to troubleshoot any issues. You will need a phone and internet access. The graphics presentation and illustrations will be viewed via the web connection, while the presenter's audio portion will be via the telephone. Important Note: The user registrant must be logged in via the internet for CE purposes. Select the "Fees" link on the right side menu of this page for more information.

System Requirements for Webex

WebEx supports both Windows and Mac operating systems. For Windows, we recommend using Internet Explorer 11 or Microsoft Edge browsers. For Mac, we recommend using Google Chrome or Mozilla Firefox browsers. For the easiest connection to the event without the need to download any additional software, try the new Webex web app by clicking on the "Join by browser" link below the login fields. Then connect by telephone as prompted.

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