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Specialty Session: In-plan Roth Rollovers and Transfers

When
28 Jan 2014
12:00 PM - 1:15 PM
Location
Holland and Hart, 555 Seventeenth Street Suite 3200, Denver, Colorado 80202-3979
Spaces left
14

Registration

Member
Member w/ Prepaid Meetings
Nonmember – $40.00

Registration is closed

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