Benefitsgirl
Monday
Dec202010

IRS Phone Forum on 401(k) In-Plan Rollovers to designated Roth Accounts

Attended a phone forum today in regards to In-Plan Rollovers to designated Roth accounts.  Roger Kuehne and Anita Bowers form the Employee Plans Division were presenters.  All in all very helpful.  The handouts can be found at the following URL.

http://www.irs.gov/pub/irs-tege/inplan_roth_phoneforum.pdf

The biggest take away I got is that although you need a distributable event in order to make an in plan rollover.  You can amend (even retroactively in some instances) to allow for a restrictive in-service distribution, just for the purpose of an in-Plan Rollover to a designated Roth Account. 

Sunday
Dec192010

Accepted

Last week I got word that I was accepted into the LLM in Employee Benefits Program at John Marshall Law School in Chicago.  I really wish it were feasible for me to complete the Georgetown LLM in Tax along with the Employee Benefits Certificate.  Realistically I don't know that I would be accepted to the program.  Besides which, we live in the suburbs of Seattle where my husband and I both have good jobs we like.  We would have to leave those jobs and relocate our family.   I don't think either of us is up for that at the moment.

I also briefly looked into the LLM in Taxation from the University of Washington here in Seattle however that also did not seem a good option.  As anyone reading this post probably knows general Tax and Employee Benefits are not the same thing.   ERISA is an animal unto itself.  My plan is to blog about classes and any significant Employee Benefit law changes or cases I find worthwhile. 

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