Show navigation

Available in:

OnDemand Webinar

Understanding Roth Accounts and In-Plan Conversions in 401(k), 403(b), and Governmental 457(b) Plans

This OnDemand Webinar is designed to provide you with an understanding of how Roth accounts operate in 401(k), 403(b), and governmental 457(b) plans, including rules regarding in-plan conversions to Roth accounts. Also addressed are potential legislative changes affecting traditional and Roth retirement accounts.

Learning Objectives:

  • You will be able to discuss what Roth accounts are.
  • You will be able to explain why and how to make a Roth contribution.
  • You will be able to review in-plan Roth conversions.
  • You will be able to identify proposed legislative changes affecting traditional and Roth retirement accounts.

Runtime: 80 minutes
Purchase Options

More Program Information

Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

What Are Roth Accounts?

  • History of Roth Accounts
  • Fundamentals of Roth Accounts
  • Comparison to Non-Roth Accounts
  • Unique Features of Roth Accounts (Distributions and Rollovers)

Why and How to Make a Roth Contribution

  • Pro and Cons of Roth Contributions
  • Employer Considerations/Steps to Implement Roth Accounts

In-Plan Roth Conversions

  • What They Are
  • Overview of Pre-2013 and Post-2012 Rules
  • Tax Treatment
  • Pros and Cons
  • Unresolved Questions
  • Employer Steps to Implement In-Plan Roth Conversions
  • Advantages for the Highly Compensated

Proposed Legislative Changes Affecting Traditional and Roth Retirement Accounts

  • Proposed $3 Million Cap on Retirement Accounts
  • Recent Proposals From Senate Finance Committee

Questions and Answers

Purchase Options

More Program Information

Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

OnDemand Webinar

This program format does NOT qualify, nor meet the National Standard for NASBA accreditation.

Purchase Options

More Program Information

Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Nancy S. Gerrie

Nancy S. Gerrie

McDermott Will & Emery LLP

Nancy Gerrie

  • Partner at the law firm of McDermott Will & Emery LLP and the partner-in-charge of the firmís Chicago office
  • Works with corporations, partnerships, limited liability companies and tax-exempt entities on a variety of retirement plan and other employee benefit plan matters, including the design, amendment, administration and termination of pension, profit sharing, 401(k), employee stock ownership and welfare and benefit plans
  • Has been recognized as a leader in the field of employee benefits and executive compensation, most recently in the 2011 edition of The Legal 500 United States and the 2013 edition of Best Lawyers in America
  • Co-chair of the firmís Qualified Plans Affinity Group and was chair of the firmís associate development committee
  • Speaks frequently before employer and professional groups on a variety of employee benefit issues
  • Has written a number of articles and publications on employee benefit topics
  • J.D. degree, Northwestern University School of Law; B.A. degree, Colorado College
Joseph K. Urwitz

Joseph K. Urwitz

McDermott Will & Emery LLP

  • Attorney in the law firm of McDermott Will & Emery LLP and is based in the firmís Boston office
  • Focuses his practice on employee benefits, executive compensation and ERISA matters
  • Experience includes ERISA fiduciary issues, benefits issues faced by nonprofit entities, executive compensation and deferred compensation arrangements, equity award plan design, employment and severance arrangements, qualified plan work and employee benefits matters arising in mergers and acquisitions
  • Recognized for his expertise in for-profit and nonprofit benefit plan issues and has been consulted on these topics in national media outlets such as Forbes and published in trade media such as SHRM.org, the website of the Society for Human Resource Management, and professional periodicals such as the Benefits Law Journal
  • J.D. degree, University of Chicago Law School; B.A. degree, cum laude, Williams College
Purchase Options

More Program Information

Why Lorman?

Over 30 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

All of your training, right here at Lorman.

Pay once and get a full year of unlimited training in any format, any time!

  • Live Webinars
  • OnDemand Webinars
  • MP3 Downloads
  • Course Manuals
  • Audio Recordings*
  • Executive Reports
  • White Papers and Articles
  • Sponsored Live Webinars

Additional benefits include:

  • State Specific Credit Tracker
  • Members Only Newsletter
  • All-Access Pass Course Concierge

* For audio recordings you only pay shipping

Questions? Call 877-296-2169 to speak with a real person.

Sign Up Today
With This Course

Access to all training products for one year
$699/year

Unlimited Lorman Training

With the All-Access Pass there is no guessing what you will need for your yearly training budget. $699 will cover all of your training needs for an entire year!

Easy Registrations

Once you purchase your All-Access Pass you will never be any further than one-click away from attending any Lorman training course.

Invest in Yourself

You haven't gotten to where you are professionally by luck alone; it's taken a lot of hard work and training. Invest in yourself with the All-Access Pass.

Product ID: 392141
Published 2013
Purchase Options

Available in Multiple Formats

Purchase this course and learn on your schedule!