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Roth Distributions and Rollovers [2019]
Presentor: David Schultz Recorded Date: 9/18/2019 Duration: 60 Min.

Description
This program was recorded during a live presentation given on September 18, 2019.
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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

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