Specialty Session: In-plan Roth Rollovers and Transfers

  • 28 Jan 2014
  • 12:00 PM - 1:15 PM (MST)
  • Holland and Hart, 555 Seventeenth Street Suite 3200, Denver, Colorado 80202-3979
  • 14

Registration


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On December 11th, the Internal Revenue Service released Notice 2013-74, which addresses the expansion of in-plan Roth account rollovers under new tax code Section 402A(c)(4)(E).  Please join us for our next  "Members Only" Specialty Session on Tuesday, January 28th from 12:00pm to 1:15pm at  Holland and Hart's office in downtown Denver.
   
Stephen Forbes, Vice President/Attorney with Sungard, will discuss In-plan Roth Rollovers and Transfers and the IRS’s recent guidance, including the following topics:
  • Effective dates
  • In-plan Roth Rollovers
    • No need for distributable event
    • Account and vesting restrictions
    • Taxation
  • Transfer of amounts with basis
  • Withholding concerns
  • Extended Amendment Deadlines
  • Document issues
  • Participant tax issues
    • Income inclusion
    • 10% penalty tax
      • On transfer
      • On early withdrawal
 
Date:  January 28, 2014
Time:  12:00pm – 1:15 pm

Location:  Holland & Hart
555 Seventeenth Street
Suite 3200
Denver, CO 80202-3979
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