Understanding Roth Accounts and In-Plan Conversions in 401(k), 403(b), and Governmental 457(b) Plans
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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.
- 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.
AuthorsNancy Gerrie, McDermott Will & Emery LLP
Joseph K. Urwitz, McDermott Will & Emery LLP
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