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Top 20 Roth Rules to Tax Free Retirement Income Through Roth Accounts

  • 11 Jun 2018
  • 12:00 PM - 3:00 PM
  • Private event

Program Name: Appleby’s Top 20 Roth Rules to Tax Free Retirement Income through Roth Accounts  


Since becoming available in 1998, Roth accounts have become increasingly popular. This is primarily because of the opportunity for tax-free distributions; unlike traditional accounts, for which tax-deferred amounts would be taxable when distributed. Those who want to take advantage of Roth accounts should understand the different ways in which contributions can be made, the different types of contributions, and limitations that apply to such contributions.

Major Topics

  • ·         Roth IRA contribution rules
  • ·         Roth 401(k) contribution rules
  • ·         Direct and indirect Roth conversions
  • ·         Direct and Indirect Roth rollovers from qualified plans
  • ·         Recharacterizations
  • ·         Income Tax considerations for Roth Conversions
  • ·         The two 5-year rules for determining tax treatment

Learning objectives

  • ·         To understand how Roth IRA contributions can be made and who were eligible to make those contributions.
  • ·         To understand the operational and compliance requirements that apply to Roth conversions.
  • ·         To understand the limitations that apply to recharacterizing Roth activity.
  • ·         To understand the impact of changes to the recharacterization rules under the Tax Cuts and Jobs Act of 2017.
  • ·         To understand the transfer or rollover rules that apply to Roth IRAs and Roth 401(k)s.
  • ·         To understand the beneficiary options that apply to Roth accounts.
  • To understand what makes a distribution ‘qualified’.

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