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DTSTAMP:20260429T143833
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DTSTART:20260318T140000Z
DTEND:20260318T160000Z
UID:493931
SUMMARY:Surgent's A Guide to the 401(k): Concepts and Strategies (GDK2)
LOCATION:Webinar
DESCRIPTION:Surgent's A Guide to the 401(k): Concepts and Strategies (GDK2)\n\n03/18/26 09:00 AM CST\n - 03/18/26 11:00 AM CST\Description:\nThis course delivers a comprehensive, practitioner-focused analysis of 401(k) plans, emphasizing rules, planning opportunities, and common execution risks faced by employees, executives, and business owners. Participants will develop a detailed understanding of plan mechanics, contribution limits, testing requirements, and timing rules, with particular attention to avoiding overfunding, coordinating multiple plans, and maximizing employer benefits.
 The course examines employee and employer contribution structures, including elective deferrals, catch-up contributions, after-tax contributions, matching and profit-sharing formulas, and special coordination issues for executives, multiple employers, and solo 401(k) plans. Participants learn how to identify and implement advanced strategies such as Roth vs. traditional optimization, mega Roth planning, in-plan conversions, and effective use of employer stock through net unrealized appreciation (NUA).
 Distribution planning is a core focus, including tax treatment, early distribution penalties, rollover mechanics, and basis tracking across pre-tax, Roth, and after-tax sources. The course emphasizes practical decision-making when evaluating lump sum vs. annuity options, executing rollovers correctly, managing withholding and tax payments, and applying penalty exceptions. Special scenarios, including inherited 401(k) accounts, trust beneficiaries, and Roth-specific timing rules, are also addressed.Objectives:
 Identify planning opportunities related to 401(k) plans
 Anticipate compliance issues related to 401(k) plans
 Evaluate advanced strategies related to 401(k) plans
 Apply 401(k) rules confidently in complex client situations
 Presenters:Daniel JohnsonField of Study:Taxes (2)Major Topics:
 401(k) eligibility, vesting, compensation limits, and annual testing
 Contribution types, limits, deadlines, and reporting requirements
 Traditional, Roth, and other after-tax contribution planning strategies
 Employer match optimization and profit-sharing structures
 Coordination across multiple employers and plan types
 Distributions, penalties, and tax reporting considerations
 Direct vs. indirect rollovers and rollover risk management
 Net unrealized appreciation (NUA) planning for employer stock
 Qualified plan loans and appropriate use cases
 Inherited plan rules
 \Location:\nWebinar\n\n,
X-ALT-DESC;FMTTYPE=text/html:Surgent's A Guide to the 401(k): Concepts and Strategies (GDK2)<br /><br />03/18/26 09:00 AM CST - 03/18/26 11:00 AM CST<br />Description:<br />This course delivers a comprehensive, practitioner-focused analysis of 401(k) plans, emphasizing rules, planning opportunities, and common execution risks faced by employees, executives, and business owners. Participants will develop a detailed understanding of plan mechanics, contribution limits, testing requirements, and timing rules, with particular attention to avoiding overfunding, coordinating multiple plans, and maximizing employer benefits.<br />
<br />
The course examines employee and employer contribution structures, including elective deferrals, catch-up contributions, after-tax contributions, matching and profit-sharing formulas, and special coordination issues for executives, multiple employers, and solo 401(k) plans. Participants learn how to identify and implement advanced strategies such as Roth vs. traditional optimization, mega Roth planning, in-plan conversions, and effective use of employer stock through net unrealized appreciation (NUA).<br />
<br />
Distribution planning is a core focus, including tax treatment, early distribution penalties, rollover mechanics, and basis tracking across pre-tax, Roth, and after-tax sources. The course emphasizes practical decision-making when evaluating lump sum vs. annuity options, executing rollovers correctly, managing withholding and tax payments, and applying penalty exceptions. Special scenarios, including inherited 401(k) accounts, trust beneficiaries, and Roth-specific timing rules, are also addressed.<br><br><b>Objectives:</b><br><ul>
    <li>Identify planning opportunities related to 401(k) plans</li>
    <li>Anticipate compliance issues related to 401(k) plans</li>
    <li>Evaluate advanced strategies related to 401(k) plans</li>
    <li>Apply 401(k) rules confidently in complex client situations</li>
</ul><br><b>Presenters:</b><br>Daniel Johnson<br><br><b>Field of Study:</b><br>Taxes (2)<br><br><b>Major Topics:</b><br><ul>
    <li>401(k) eligibility, vesting, compensation limits, and annual testing</li>
    <li>Contribution types, limits, deadlines, and reporting requirements</li>
    <li>Traditional, Roth, and other after-tax contribution planning strategies</li>
    <li>Employer match optimization and profit-sharing structures</li>
    <li>Coordination across multiple employers and plan types</li>
    <li>Distributions, penalties, and tax reporting considerations</li>
    <li>Direct vs. indirect rollovers and rollover risk management</li>
    <li>Net unrealized appreciation (NUA) planning for employer stock</li>
    <li>Qualified plan loans and appropriate use cases</li>
    <li>Inherited plan rules</li>
</ul><br />Location:<br />Webinar<br /><br />,  
PRIORITY:3
TRANSP:TRANSPARENT
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