Date/Time
3/18/2026
9:00 AM - 11:00 AM Central
9:00 AM - 11:00 AM Central
Course Registration
Credits
2 Credits
Event Type(s)
Webinars
Event Description
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.
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:
Presenters:
Daniel Johnson
Field of Study:
Taxes (2)
Major Topics:
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 Johnson
Field 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
Webinar
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