FIS Relius

This is a recording of a program that was presented live on October 13, 2010.

To Roth or not to Roth is a question that faces not only retirement plans, but now virtually anyone entitled to an eligible rollover distribution. Individuals can now roll pretax plan funds to Roth IRAs or within a plan to a Roth account without regard to income limitations. Our web seminar addresses the new rules for in-plan Roth rollovers and puts that in context with the existing rules and strategies relating to Roth conversion, especially as they relate to the special Roth tax option which is limited to 2010 conversions. Unfortunately, the plan expiration of EGTRRA tax rates may adversely impact that decision.

This seminar analyzes the strengths, weaknesses, and tactics of Roth rollovers and conversions, and the effect they have on qualified plans. We give you the tools, so you can know the strategies available and help others to decide on the best choice for them. We also discuss both recent pieces of IRS guidance affecting Roth rollovers.

Topics include:

• New legislation: Roth rollover within plan
• Reasons to rollover to Roth, or not
• 2010 rollover/conversion rules
• Changes for 2010
• Effect of change of tax rates
• Taxation of rollovers to Roth
• Rollover options for beneficiaries
• Plan design to facilitate rollovers
• 402(f) notices for Roth recipients
• 1099-R issues on Roth rollovers
• Qualified distribution differences between plan and IRA

Objectives:

• Explain the changes affecting Roth rollovers/conversions in 2010
• Help an individual determine whether Roth rollover/conversion will help accomplish their goals
• Compute the advantages or disadvantages of spreading tax in 2010
• Identify the plan designs which will facilitate Roth rollover
• Implement the new law changes

Speaker – Stephen W. Forbes, J.D., LL.M.
Author of The 5500 Filing Guide

Instructional Delivery Method
Recorded playback of live presentation. 

Level - Overview. Familiarity with the concepts of Roth 401(k) plans will be helpful but is not required.

Prerequisites
There are no prerequisites or other advanced preparation for this program.

System Requirements:

• Windows 95, 98, NT 4.0 , 2000, XP
• Internet Explorer 4.01 or later, Netscape 4.08 or later
• 56K modem connection or better (128K recommended)
• Pentium 166+ MHz, 128MB RAM or more
• 800x600 or higher display resolution
• Soundcard, Speakers

Recorded Event Time Limitation:
This recorded event will be available for 20 days from your date of registration.

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