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Product ID: 392141EAU
 
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Understanding Roth Accounts and In-Plan Conversions in 401(k), 403(b), and Governmental 457(b) Plans

OnDemand Webinar (79 minutes)

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.

Authors

Nancy Gerrie, McDermott Will & Emery LLP
Joseph K. Urwitz, McDermott Will & Emery LLP

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