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Fundamental Series 13: Roth Contributions & Taxation [2015]
Date: 5/18/2015 Start Time: 12:00 PM (ET) Duration: 60 Min.

Description

Do you need to train someone new? Do you need to brush up on the basics, or to fill in gaps in your knowledge? SunGard’s Fundamental series may be just what you need. 14 convenient 1-hour web seminars provide the information a pension practitioner needs to function effective in the modern 401(k) world. Pick and choose the topics you need, or participate in the entire series: the choice is yours. Our standard pricing has been discounted to make attendance to all sessions in this series more cost effective. The series will cover the following:

  • Fundamental Series 01: Eligiblity
  • Fundamental Series 02: Vesting
  • Fundamental Series 03: Compensation: HCEs
  • Fundamental Series 04: Coverage test (ratio percentage only)
  • Fundamental Series 05: Elective deferrals - including 402(g), automatic enrollment, distribution restrictions
  • Fundamental Series 06: ADP/ACP test
  • Fundamental Series 07: 401(k) safe harbors
  • Fundamental Series 08: Nondiscrimination testing
  • Fundamental Series 09: 415 and deduction limits
  • Fundamental Series 10: Top-heavy
  • Fundamental Series 11: Controlled Groups
  • Fundamental Series 12: Participant loans
  • Fundamental Series 13: Taxation: Roth
  • Fundamental Series 14: Fiduciary requirements; reporting and disclosure

Fundamentals 13: Roth Contributions and Taxation and Distributions: 401(k) Plans

The ability to contribute Roth deferrals has become a more prevalent aspect of retirement planning in recent years. This presentation discusses the rules related to Roth contributions, and when Roth distributions will be tax-free and when they will not.

Deferred taxation is arguably the primary reason to establish a 401(k) plan. Maintaining tax deferral, however, is a complex matter. This presentation discusses when distributions are taxed and how they are reported to the participants and the IRS. It also covers the early penalty excise tax, rollover rules, the qualified joint and survivor rules and required minimum distributions.

  • Separate accounting
  • Roth deferrals
  • 5-year clock
  • Qualifying events
  • Taxation of Roth deferrals
  • Nonqualified Roth distribution
  • Proportionate distribution, principal and earnings
  • Introduction to
    • In-plan Roth rollovers
    • Required minimum distributions
    • Joint and survivor annuities
  • Early distribution penalty
  • Taxation of distributions
  • Rollovers
Prerequisites:

There are no prerequisites or advance preparation for this presentation.

Level: Introductory.

Instructional Delivery Method
Group – Internet-Based

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

Objectives: After attending the program you should be able to:

  • Determine when the 5-year clock starts and ends
  • Determine whether a participant had a qualifying event
  • Determine the taxation of a nonqualified Roth distribution
  • Assess the early distribution penalty tax
  • Understand rollover possibilities
  • Determine when a participant is subject to RMDs
  • Identify a plan exempt from the QJSA rules
  • Calculate the ordinary income tax of a plan distribution

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.

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