Surgent's Key Roth IRA and Roth 401(k) Rules for Funding and Tax-free Distributions (RTH2)
2025-10-13 14:00 - 16:00 UTC | Webinar
Surgent's Key Roth IRA and Roth 401(k) Rules for Funding and Tax-free Distributions (RTH2)

10/13/25 09:00 AM CST
- 10/13/25 11:00 AM CSTDescription:
How much can you contribute to a Roth IRA, Roth 401(k), SEP Roth IRA, or SIMPLE Roth IRA? How will a Roth distribution qualify to be tax-free? How did SECURE Act 1.0 and SECURE Act 2.0 change the Roth rules? These are only some of the key Roth questions advisors must know the answers to. Plus, as Roth accounts have increasingly become an essential component of retirement savings portfolios, with one-third of IRA owners owning Roth IRAs, advisors have even more reasons to be Roth-proficient. To that end, the instructor will simplify critical rules that govern Roth funding and Roth distributions for Roth IRAs, Roth 401(k)s, and sister plans. Objectives:Explain the eligibility requirements for funding Roth IRAs and Roth 401(k) plansDescribe the tax impacts of rollovers from employer plans to Roth IRAsDemonstrate the steps that determine whether a Roth distribution is tax-freeDetermine when the ordering rules applyPresenters:Denise Appleby, MJ, APA, CISP, CRPS, CRCField of Study:Taxes (2)Major Topics:Funding options for Roth accounts529 plans to Roth IRAsBackdoor Roth strategiesThe new Roth SEP and Roth SIMPLE IRAsRoth 401(k) contribution rulesThe tax impact of rolling a 401(k) to a Roth IRAWho can start the Roth IRA 5-year clock?The 5-year rules for Roth 401(k)s and Roth IRAsDirect and indirect Roth conversionsDirect and indirect rollovers from Roth 401(k) plansThe risky recapture of the 10% penaltyHow the ordering rules work and when they applyFIFO rules for Roth IRAsCase studies and cheat sheets to reinforce conceptsLocation:
Webinar

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