Course Overview

Plan participants may have a new ability to treat employer contributions as designated Roth contributions within 401(k), 403(b) or governmental 457(b) plans, in addition to their own deferrals. If the plan permits, participants may elect to treat their vested employer contributions as a designated Roth matching or nonelective contributions in the year the amounts are allocated to their accounts. This process offers a a strategy to reduce future required minimum distributions and create additional tax-free Roth distributions. The course overviews the trade-offs and considerations when making decisions concerning designated Roth contribution opportunities.

Learning Objectives

• Exploring the mechanics of the designated Roth contribution election process
• Familiarity with the tax and reporting implications of these elections
• Plan operational and timing requirements
• Awareness of plan amendment and timing rules

CE Offered

• "Investments & Wealth Institute® has accepted "Roth Employer Contributions: More Ways to Roth" for 1 hour of CE credit towards the CIMA®,CPWA®, CIMC®, and RMA® certifications."
• "CFP Board has accepted "Roth Employer Contributions: More Ways to Roth" for 1 hour of CE credit towards the CFP®  designation."
• This program is valid for 1 PDCs toward SHRM-CP and SHRM-SCP recertification.
• In order to be awarded the full credit hours, you must be present for the entire session, registering your attendance and departure in the webinar and answering all polling questions.
• Participants will earn 1.0 CPE credit.  Program is free.  

Additional Information

Field of Study:  Specialized Knowledge

Prerequisites:  3-5 years experience in the industry

Who should attend:  Financial Professionals and Accountants; others are welcome.

Advanced Preparations:  None

Program Level:  Intermediate

Delivery Method:  Group Internet Based

Refunds and Cancellations: For more information regarding refund, complaint and program cancellation policies, please contact the Continuing Education Center offices at 218-828-4872 or email info@cecenterinc.com

Continuing Education Center, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have the final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.

JGA and MSTC are not affiliated with CEC.