Webinar: Key Roth IRA and Roth 401(k) Rules for Funding and Tax-free Distributions
WS218 | Course | Basic | Scheduled
Description
How much can you contribute to a Roth IRA, Roth 401(k), SEP Roth IRA, or SIMPLE Roth IRA? How will a Roth distribution qualify to be tax-free? How did
Credits
| Number of Credits | Type of Credits |
|---|---|
| 2.00 | Taxes |
Designed For
Any financial or tax professional who provides service and support to clients who own Roth IRAs and employer plan accounts
Prerequisites
A basic understanding of funding and distribution rules for IRAs and rollover rules for employer plans
Highlights
- Funding options for Roth accounts
- 529 plans to Roth IRAs
- Backdoor Roth strategies
- The new Roth SEP and Roth SIMPLE IRAs
- Roth 401(k) contribution rules
- The tax impact of rolling a 401(k) to a Roth IRA
- Who can start the Roth IRA 5-year clock?
- The 5-year rules for Roth 401(k)s and Roth IRAs
- Direct and indirect Roth conversions
- Direct and indirect rollovers from Roth 401(k) plans
- The risky recapture of the 10% penalty
- How the ordering rules work and when they apply
- FIFO rules for Roth IRAs
- Case studies and cheat sheets to reinforce concepts
Objectives
- Explain the eligibility requirements for funding Roth IRAs and Roth 401(k) plans
- Describe the tax impacts of rollovers from employer plans to Roth IRAs
- Demonstrate the steps that determine whether a Roth distribution is tax-free
- Determine when the ordering rules apply
Preparation
None
Notes
This webinar is provided by Surgent. After registering for the course, you will receive an email from Surgent with instructions for logging in to the webinar and obtaining your eMaterials.
You may confirm that your computer meets the minimum requirements by visiting: https://www.surgentcpe.com/webinartest/.
Prices
- Member (Early Bird)
- $99.00
- Non-Member (Early Bird)
- $99.00
- Member
- $99.00
- Non-Member
- $99.00