Brian J. Dougherty

Brian J. Dougherty

Morgan Lewis

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IRS Issues Notice on Expanded In-Plan Roth Conversion Option

Guidance confirms that plan sponsors have flexibility in designing and implementing a feature that allows participants to convert vested pre-tax balances to after-tax Roth balances....more

12/19/2013 - 401k American Taxpayer Relief Act Income Taxes IRA IRA Rollovers IRS Roth Conversions

Tax-Qualified Retirement Plans: Amendments and Other Year-End Action Items - 11/21/2013

Plan sponsors should consider whether they need to make certain plan amendments or provide certain plan notices prior to the end of the year. The end of the year marks the deadline by which sponsors of qualified...more

11/22/2013 - 401k Divorce Hurricane Sandy IRS Notice Requirements Retirement Plan Safe Harbors Same-Sex Marriage Tax Qualified Retirement Plans Year-End Planning Year-End Tax Planning

Fiscal Cliff Legislation Expands In-Plan Roth Conversion Opportunities

American Taxpayer Relief Act extends the existing, limited in-plan Roth conversion option to all amounts under plans that allow elective deferrals, including those amounts not yet eligible for distribution. The American...more

1/31/2013 - 401k American Taxpayer Relief Act Benefit Plan Sponsors Fiscal Cliff Roth Conversions

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