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