Learn to confidently navigate and optimize Roth accounts by understanding their advantages, pitfalls, and key planning strategies.
Many taxpayers and advisers struggle to determine when and how Roth Accounts should be used, often missing valuable opportunities or unintentionally triggering disadvantages that could have been avoided. This topic will help taxpayers and their advisers navigate the complexities of Roth Accounts and understand how to maximize their benefits. Attendees will learn how retirement accounts contribute to long-term wealth accumulation, why Roth Accounts can offer unique advantages given that contribution limits and testing calculations mirror those of pre-tax deferrals, and how to evaluate both the strengths and potential drawbacks of Roth strategies. The session will also highlight common pitfalls, actions to avoid, and practical considerations for using 401(k) plans effectively in small employer environments, ensuring participants walk away with clearer guidance and greater confidence in optimizing Roth planning decisions.
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Why Lorman?
Over 39 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
Advantages of Deferring Income Through Retirement Accounts
Comparison of Taxation of Roth IRA Accounts and Pre-Tax IRA Accounts
Comparison of Taxation of Roth 401(K) Accounts and Pre-Tax 401(K) Accounts
Advantages and Disadvantages of Roth Accounts
In-Plan Roth Rollovers in 401(K) Plans
Planning Techniques for One-Man 401(K) Plans
Roth Designation for Employer Contributions and Matching Contributions
Roth Election Mandate for Catch-up Contributions
Investment Strategies for Roth Accounts
Required Minimum Distributions for Roth Accounts
Estate Planning With Roth Accounts
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Why Lorman?
Over 39 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 Course
This course was last revised on January 27, 2026.
Call 1-866-352-9540 for further credit information.
- ASA 1.5
- This program may qualify for 1.5 continuing education hour(s) towards maintaining your ASA credential. Please contact ASA for more information at [email protected]. Please retain proof of attendance in the event your CE record is audited.
- AR CLE 1.5
- This course has been approved for 1.5 hour(s) of CLE by the Arkansas CLE Board.
- Arizona CLE 1.5
- The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. This activity may qualify for up to 1.5 hour(s) toward your annual CLE requirement for the State Bar of Arizona.
- CA MCLE 1.5
- Lorman Education Services/Noggin Guru is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hour(s) of participatory credit.
- GA CLE 1.5
- This program has been approved by the Georgia Commission on Continuing Lawyer Competency for 1.5 CLE hour(s).
- HI CLE 1.5
- This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hour(s).
- MO CLE 1.9
- This program has been approved by the Missouri Bar for 1.9 hour(s) of CLE.
- NH MCLE 1.5
- Lorman Business Center, LLC., is approved as an annual NHMCLE sponsor. This program has been approved by the New Hampshire Minimum Continuing Legal Education Board for 1.5 hour(s) of CLE credit.
- NJ CLE 1.8
- This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.8 hour(s) of total CLE credit.
- PA CLE 1.5
- This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hour(s) of substantive law, practice and procedure CLE credit.
- VT CLE 1.5
- This program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hour(s) of CLE credit.
- WI CLE 1.5
- This program qualifies for 1.5 hour(s) of ondemand CLE through the WI Board of Bar Examiners.
- WV MCLE 1.9
- This program has been approved by the West Virginia State Bar MCLE Commission for 1.9 MCLE hour(s).
HR Certification Institute 1.5
- This E-Learning program has been pre-approved for 1.5 (General) recertification credit hours toward aPHR®, aPHRi(TM), PHR®, PHRca®, SPHR®, GPHR®, PHRi(TM), and SPHRi(TM) recertification through HR Certification Institute® (HRCI®). For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.
SHRM 1.5
- Lorman Education Services/Noggin Guru Inc. is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. This program is valid for 1.5 PDC(s) for the SHRM-CP or SHRM-SCP.
To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.
- Those applying for AIA and HRCI must view 100% of the program and answer the questions following the program.
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
MP3 Download
- Arizona CLE 1.5
- CA MCLE 1.5
- HI CLE 1.5
- VT CLE 1.5
- WV MCLE 2.0
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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More Program Information
Why Lorman?
Over 39 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
Robert C. Schmidt
Kean Miller LLP
- Of counsel in the Baton Rouge office of Kean Miller LLP
- Specializes in employee benefits, pension and welfare benefit plans, executive compensation and related tax issues
- Over 40 years of experience practicing law in the employee benefits area
- Has extensive experience in plan design, creation, merging and splitting plans, termination of plans, and correcting plan errors
- Maintains a preapproved defined contribution plan document for use by employers seeking to establish plans, including plans with 401(k) features
- Served as an attorney-adviser with the U.S. Tax Court in Washington, D.C.
- Listed in every edition of Best Lawyers® – Employee Benefits Law, since 1984 was listed as Lawyer of the Year in 2025
- Board Certified as a Tax Law Specialist by the Louisiana Board of Legal Specialization
- LL.M. Degree, Georgetown University Law Center; J.D. Degree, University of Virginia; B.S. Degree, Yale University
- Can be contacted at [email protected]
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More Program Information
Why Lorman?
Over 39 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!
- OnDemand Courses
- Live Webinars
- MP3 Downloads
- Course Manuals
- Executive Reports
- White Papers and Articles
Additional benefits include:
- State Specific Credit Tracker
- All-Access Pass Course Concierge
Questions? Call 877-296-2169 to speak with a real person.
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