This OnDemand Webinar is designed to provide you with an understanding of how Roth accounts operate in 401(k), 403(b), and governmental 457(b) plans, including rules regarding in-plan conversions to Roth accounts.
Also addressed are potential legislative changes affecting traditional and Roth retirement accounts. Learning Objectives: •You will be able to discuss what Roth accounts are. •You will be able to explain why and how to make a Roth contribution. •You will be able to review in-plan Roth conversions. •You will be able to identify proposed legislative changes affecting traditional and Roth retirement accounts.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
What Are Roth Accounts?
- History of Roth Accounts
- Fundamentals of Roth Accounts
- Comparison to Non-Roth Accounts
- Unique Features of Roth Accounts (Distributions and Rollovers)
Why and How to Make a Roth Contribution
- Pro and Cons of Roth Contributions
- Employer Considerations/Steps to Implement Roth Accounts
In-Plan Roth Conversions
- What They Are
- Overview of Pre-2013 and Post-2012 Rules
- Tax Treatment
- Pros and Cons
- Unresolved Questions
- Employer Steps to Implement In-Plan Roth Conversions
- Advantages for the Highly Compensated
Proposed Legislative Changes Affecting Traditional and Roth Retirement Accounts
- Proposed $3 Million Cap on Retirement Accounts
- Recent Proposals From Senate Finance Committee
Questions and Answers
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More Program Information
Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on August 1, 2013.
Call 1-866-352-9540 for further credit information.
No Credit AvailableThis program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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More Program Information
Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Nancy S. Gerrie
McDermott Will & Emery LLP
Nancy Gerrie
- Partner at the law firm of McDermott Will & Emery LLP and the partner-in-charge of the firm’s Chicago office
- Works with corporations, partnerships, limited liability companies and tax-exempt entities on a variety of retirement plan and other employee benefit plan matters, including the design, amendment, administration and termination of pension, profit sharing, 401(k), employee stock ownership and welfare and benefit plans
- Has been recognized as a leader in the field of employee benefits and executive compensation, most recently in the 2011 edition of The Legal 500 United States and the 2013 edition of Best Lawyers in America
- Co-chair of the firm’s Qualified Plans Affinity Group and was chair of the firm’s associate development committee
- Speaks frequently before employer and professional groups on a variety of employee benefit issues
- Has written a number of articles and publications on employee benefit topics
- J.D. degree, Northwestern University School of Law; B.A. degree, Colorado College
Joseph K. Urwitz
Mcdermott Will & Emery
- Attorney in the law firm of McDermott Will & Emery LLP and is based in the firm’s Boston office
- Focuses his practice on employee benefits, executive compensation and ERISA matters
- Experience includes ERISA fiduciary issues, benefits issues faced by nonprofit entities, executive compensation and deferred compensation arrangements, equity award plan design, employment and severance arrangements, qualified plan work and employee benefits matters arising in mergers and acquisitions
- Recognized for his expertise in for-profit and nonprofit benefit plan issues and has been consulted on these topics in national media outlets such as Forbes and published in trade media such as SHRM.org, the website of the Society for Human Resource Management, and professional periodicals such as the Benefits Law Journal
- J.D. degree, University of Chicago Law School; B.A. degree, cum laude, Williams College
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
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