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Roth Contributions: New Opportunities and Pitfalls

Susan D. Diehl, CPC, QKA, ERPA, President PenServ Plan Services, Inc.

The Small Business Jobs Protection Act first allowed 401(k) and other deferral plan participants the opportunity to convert funds from pre-tax to Roth 401(k) accounts by an in-plan transfer of benefits that were then distributable and while some 401(k) plans adopted the feature, many elected to forego the change.  The American Taxpayer Relief Act of 2012 (ATRA) extended opportunities for plan participants to convert pre-tax 401(k) and 403(b) accounts.  In an environment where the belief that tax rates will continue to increase, this may be a good time for plan sponsors to take another look at in-plan Roth conversion features.  The changes within ATRA, subsequent IRS guidance and a focus on retirement readiness provide new ways to look at the conversions and how they should be presented to your Plan Sponsors.  Join us for this review and discussion.

Attendee Takeaways:

  • Learn what a Plan Sponsor must do to add an IRR provision to their Plan
  • What is the difference between the 2 types of IRRs and what are the recordkeeping requirements? How does a TPA or the Plan Sponsor ensure that this recordkeeping is done?
  • How is the taxation on a distribution calculated and reported?
  • What participants should take into consideration when deciding whether to convert inside the plan (IRR), roll to a Roth IRA, or take a distribution?

REGISTRATION

Important Webcast Changes
Please note attendees who purchase this recorded webcast will be able to pause the recording, but cannot skip back and forth while viewing the webcast. If attendees log out of the recording, they will not be able to log back in where the recording left off. This feature allows ASPPA to accurately determine and monitor completion of the modules by attendees, so attendees are no longer required to complete and pass a quiz to receive CE credit.

Registration Prices

Recorded Webcast
(registration deadline: 03/27/15)

Individual Viewer   Additional Viewers 
 ASPPA Member: $110  ASPPA Member: $40
 Non-member: $180  Non-member: $65

Registration for Recorded Webcast Includes:

  • One viewing of the Webcast recording to play anytime before the one year expiration date
  • Webcast outline and any additional presentation materials

Recordings are available one week after the live webcast takes place.

Webcast Package Pricing

Please click here for information on package pricing for classroom style webcasts and webcourse viewing. For more details on additional training package offerings, please contact [email protected].

Methods of Registration

To prevent duplication of payment, please select only one method of registration. Once your registration is processed, you will receive an electronic Registration Confirmation to the e-mail address listed on your registration form.

Click here to download a registration form
Online: For credit card payment only. Receive an immediate e-mail Registration Confirmation.
E-mail: E-mail your scanned registration form(s) and credit card information to [email protected].
Fax: Fax your scanned registration form(s) and credit card information to 703.516.9308.
Mail: ASPPA – PO Box 34725, Alexandria, VA 22334-0725

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CONTINUING EDUCATION INFORMATION

ASPPA Members

The webcast is designed to offer registrants 2 ASPPA CE credits.

Enrolled Actuaries

The webcast is designed to offer registrants 2 JBEA Non-Core CE credits for Enrolled Actuaries. The final decision as to the number and type of JBEA credits rests solely with the Joint Board for the Enrollment of Actuaries.

Enrolled Retirement Plan Agent (ERPA)

The webcast is designed to offer registrants 2 ERPA CE credits. The final decision as to the number of ERPA credits rests solely with the Internal Revenue Service.

Continuing Education Changes for RECORDED Webcast Attendees

Once registered, attendees will receive a confirmation letter directing them to the “Access Recorded Webcasts” page with a link to the WebEx OnDemand Center. Each registered viewer will be tracked when they log in with their name and email address. The webcast link will expire once the attendee has satisfied the CE requirement. CE credits will be applied to their record on a periodic basis and a certificate of attendance will be available on each attendee's My ASPPA page.

GENERAL INFORMATION

Cancellation Policy

All Webcasts are non-refundable. If you have registered for the live Webcast and are unable to attend, please email [email protected] and request to transfer your registration to the recorded version. This request must be made before the live Webcast takes place.

Disclaimer

The statements and materials presented on ASPPA webcasts are solely the opinions of the speakers and do not represent the opinion or the position of ASPPA. ASPPA assumes no responsibility for the content and materials presented by speakers during the webcast.

ABOUT THE SPEAKER

Susan D Diehl, QPA, CPC, ERPA, President PenServ Plan Services Inc.

Susan D. Diehl the President of PenServ Plan Services Inc. is a preeminent retirement plan and benefits expert.  During her career Susan has served on renowned committees at the Internal Revenue Service (IRS) including the Advisory Committee on Tax Exempt and Government Entities (“ACT”), where she contributed to the formation of the IRS’ 403(b) Liaison Group that provides support to employers and financial institutions dealing with 403(b) plans and brings issues involving these plans to the IRS, and the Information Reporting Program Advisory Council (“IRPAC”). In addition, Susan participated in various committees at the Department of Labor (“DOL”) including the ERISA Advisory Council. As an authority on retirement plans, Susan continues to provide comments to the IRS and DOL on retirement plan regulatory issues on behalf of clients. Currently, Susan is serving a 1 year term as President of the National Tax-deferred Savings Association (NTSA) and serves on the Leadership Council of this same organization. She is also a member of The American Society of Pension Professionals and Actuaries (“ASPPA”). In addition, she divides up her time as Co-Chair of the Tax-Exempt/Government Plans (“TEGP”)) at NTSA as well as serving on the Government Affairs Committee (“GAC”) at ASPPA, and the Legislative Relations Committee (“ASPPA”).  Susan also served on the editorial team of the 403(b) Advisor Magazine.

While Susan is in high demand by the industry, her commitment and devotion to PenServ’s clients, keep her in direct contact and conversation with them on a daily basis. She draws her inspiration from clients, and deeply values their input. Despite her status in the industry as a premiere authority in all things retirement, she remains dedicated to complex plan design, and consulting in highly intricate matters.

Susan has earned the prestigious IRS designation of Enrolled Retirement Plans

Agent, (ERPA), enabling her to appear on behalf of clients before the IRS. In 2012, Susan was honored with the Bob Schiller Meritorious Service Award for her years of service to and support of NTSAA. As a leader among women, she was awarded the Athena Award for promoting women in business and was inducted to the Athena Hall of Fame in Michigan. Susan was also awarded the 2013 Outstanding Citizen Award at the Upper Dublin Medals Reception and Ceremony for her exemplary charitable service, volunteer work and long-term community involvement.

In her spare time she volunteers as a host coordinator with the Interfaith Housing Alliance, sheltering and assisting homeless and displaced families find permanent housing.

QUESTIONS

Registration and General Questions
ASPPA Customer Support
703.516.9300
[email protected]

Please Note: All members of the media must register as such by contacting Ryan Shucard at [email protected], or by calling 703-516-9300 ex. 130.