NOTICE OF CHANGE FOR SEMINAR REGISTRATIONS:
To register for Relius Education seminars and conferences, please login or register for a new login account before proceeding. For more information, please see the Benefits of a Relius User Login Account. For assistance, please contact Client Services at 800-326-7235, and select Option 6.

401(k) Beyond the Basics 10: After-Tax Contributions
Presentor: Derrin Watson Recorded Date: 10/17/2016 Duration: 60 Min.

Description
This program was recorded during a live presentation given on October 17, 2016 at 12:00PM EST.
*******************************************************************************

Do you already know the basics of 401(k) plans, and want to move on to the nitty gritty? There are so many rules, that it is impossible even for a very experienced practitioner to remember them all. Each installment in this series will present a one-hour focused look at a single topic affecting 401(k) plans and provide the information practitioners need to know to be sure they are fully assisting the companies and participants they serve. You can brush up on a single topic, or view the whole set, either as a live seminar, where you can ask questions, or as an archived presentation on your own schedule. Our standard pricing has been discounted to make attendance to all sessions in this series more cost effective. The series will cover the following:

401(k) Plans: Beyond the Basics Web Series

  • 401(k) BB 01: IRS and DOL Correction Programs:More than Alphabet Soup
  • 401(k) BB 02: Plan Document Requirements and Deadlines
  • 401(k) BB 03: Eligibility and Vesting Design Considerations
  • 401(k) BB 04: HCEs and Compensation
  • 401(k) BB 05: Coverage Testing Issues
  • 401(k) BB 06: The Average Benefit Test
  • 401(k) BB 07: Elective Deferral Options
  • 401(k) BB 08: ADP Testing Techniques
  • 401(k) BB 09: ACP Testing Techniques
  • 401(k) BB 10: After-tax Contributions: The Other White Meat
  • 401(k) BB 11: Safe Harbor 401(k) Plan Design
  • 401(k) BB 12: Safe Harbor 401(k) Plan Operation
  • 401(k) BB 13: Distribution Restrictions & Hardships
  • 401(k) BB 14: Participant Loans: The Fine Print
  • 401(k) BB 15: All About Roth

401(k) Beyond the Basics 10: After-Tax Contributions: The Other White Meat

Recent guidance from the IRS and recent articles in financial publications have created a firestorm of interest in after-tax voluntary employee contributions. For decades, these have been the forgotten step-child of the retirement plan world. Now interest is heating up.

In this web seminar, we will provide an in depth look at after-tax employee contributions and how they are used. We will closely examine current strategies and discuss whether they work and whether they make sense. There will be lots of examples and ample opportunity for questions. Topics include:

  • Sources of after-tax funds
  • Separate contracts
  • Tax treatment of distributions and rollovers
  • Rollover limitations
  • ACP testing
  • Using after-tax contributions to reach 415 maximum
  • Converting after-tax funds to Roth
  • Matching after-tax contributions
  • Comparison of after-tax and Roth
  • Limitations on after-tax contributions
  • Comparison of after-tax contribution or employer contribution
Prerequisites:

There are no prerequisites or other advanced preparation for this program. The instructor will assume attendees have a general familiarity with the qualified plan requirements, and a minimum of two years of experience in dealing with qualified plans.

Level: Intermediate

Instructional Delivery Method: Group – Internet-Based

NASBA Field of Study: Taxes

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:

  • Advise a client whether to add after-tax contributions
  • Properly test after-tax contributions
  • Properly apply tax rules to distributions involving after-tax funds

All ownership and intellectual property rights in and relating to this website and all of its contents or any copies thereof, including but not limited to copyrights, logos, trademarks, service marks, design, text, videos, sound recordings, images, links, graphics, code, concepts and themes are owned by FIS and/or its subsidiaries (collectively "FIS") or used under authorized license by the FIS. Any recording, reproduction, transmission, distribution, publication, performance, broadcast, hyperlink, creation of derivative works or other use in whole or in part in any manner without the prior written consent of the FIS is expressly prohibited. Without the prior written consent of the FIS, you shall not insert a hyperlink to this website or any part thereof on any other website or "mirror" or frame this website, any part thereof, or any information or materials contained in this website on any other server, website or webpage.