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Making the Most of In-Plan Roth Rollovers
Presentor: Derrin Watson Recorded Date: 12/7/2010 Duration: 100 Min.

Description

This program was recorded during a live presentation on December 7, 2010.

Congress has given participants a new option, the in-plan Roth rollover. The statutory provision is short but the potentials, problems, and pitfalls are much more involved.

In this Web seminar, we'll give you a close look at the new law, and any IRS guidance issued to date. You'll come away understanding what plans can offer the new feature, the options an employer should consider, and the issues regarding plan administration. We'll also look at it from the participant's side, examining when and for whom an in-plan rollover is a good strategy and the potential advantages of doing a pretax-to-IRA rollover instead.

Topics include:

  • Eligible plans
  • Effective date
  • Requirements for rollover:
    • Roth deferral feature
    • Distributable event
    • Eligible rollover distribution
  • Rollover of amounts with basis (after-tax contributions)
  • Employer options:
    • Offer in-plan rollovers
    • Expand in-service distribution options
    • Limit new options to rollovers
    • Curtail rollover account distributions
  • Withholding concerns
  • Reporting rollovers
  • Amendment deadlines
  • Participant tax issues
    • Income inclusion
    • 10% penalty tax
      • On rollover
      • On early withdrawal
    • Estimated penalty taxes
  • Should you do a Roth rollover?
  • Comparison of in-plan rollover with rollover to IRA

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

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

Objectives: After this presentation attendees should be able to:

  1. List the requirements for an in-plan Roth rollover
  2. Assist a participant in determining whether a Roth rollover is wise
  3. Assist an employer to determine if it should permit Roth rollovers and make related plan amendments
  4. Determine the deadline for plan amendments

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.

 


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