Surgent's Key Roth IRA and Roth 401(k) Rules for Funding and Tax-free Distributions
Wednesday, June 3, 2026
9-11 a.m. Central
2 CPE (2 technical) | 2 IRS CE
Course code: 26WS-0334
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How much can clients contribute to a Roth IRA, Roth 401(k), Roth SEP IRA, or Roth SIMPLE IRA? When do enhanced (super) catch-up contributions apply, and when must those catch-up contributions be made on a Roth basis? How does a Roth distribution qualify as tax-free? How did SECURE Act 1.0 and SECURE Act 2.0 fundamentally change Roth funding and distribution rules?
These are among the core Roth questions advisers must be able to answer with confidence. As Roth accounts continue to play an increasingly central role in retirement savings strategies -- and as contribution rules become more layered and complex -- Roth proficiency is no longer optional. In addition, new rules governing age-based enhanced catch-up contributions and the Roth mandate for certain higher-income participants have added a new level of coordination between tax planning, payroll, and retirement plan design.
In this course, Denise Appleby simplifies the critical rules that govern Roth funding and Roth distributions across Roth IRAs, Roth 401(k)s, and related employer plans. Emphasis is placed on understanding how the rules interact, where advisers commonly make mistakes, and how recent legislative changes affect real-world planning.
Major subjects
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Funding options for Roth accounts
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Roth IRA contribution eligibility and income limits
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Enhanced catch-up contributions and age-based limits
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The Roth catch-up mandate for employer plans
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Roth 401(k) contribution rules, including catch-ups
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Roth SEP and Roth SIMPLE IRAs
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529 plan rollovers to Roth IRAs
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Backdoor Roth strategies and pro-rata considerations
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The tax impact of rolling a 401(k) to a Roth IRA
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Who can start the Roth IRA 5-year clock?
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The 5-year rules for Roth IRAs and Roth 401(k)s
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Direct and indirect Roth conversions
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Direct and indirect rollovers from Roth 401(k) plans
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Ordering rules for Roth IRA distributions
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FIFO treatment and when it applies
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The risk of recapturing the 10% early distribution penalty
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Case studies and practical cheat sheets to reinforce key concepts
Learning objectives
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Explain the eligibility requirements for funding Roth IRAs and Roth employer plan accounts
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Distinguish between regular contributions, catch-up contributions, and enhanced catch-up contributions
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Identify when catch-up contributions must be made on a Roth basis under the Roth mandate
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Describe the tax consequences of rolling employer plan assets into Roth IRAs
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Apply the rules that determine whether a Roth distribution is tax-free
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Determine when Roth ordering rules apply and how they affect taxation and penalties
Who should take this program?
- Financial advisers, tax professionals, and other practitioners who advise clients on Roth IRAs and employer-sponsored retirement plans
Pricing
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$99.00
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$99.00
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