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401k › Individual Retirement Account (IRA) › American Taxpayer Relief Act

Jackson Lewis P.C.

You Don’t Have To Go Home, But You Can’t Stay Here

Jackson Lewis P.C. on

It’s 2024, which means a new batch of provisions from SECURE Act 2.0 have gone into effect. One of the more significant ones is an increase in the “cashout” limit that a qualified plan can impose to kick former employees with...more

Morgan Lewis

IRS Issues Notice on Expanded In-Plan Roth Conversion Option

Morgan Lewis on

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

Davis Wright Tremaine LLP

Roth Conversion Opportunities Expand, But Practical Questions Remain

Davis Wright Tremaine LLP on

The recent “fiscal cliff” tax law, the American Taxpayer Relief Act (ATRA), includes a provision effective Jan. 1, 2013 that greatly expands the ability of plan participants to convert pre-tax plan accounts to after-tax Roth...more

Ballard Spahr LLP

Fiscal Cliff Legislation Provides New In-Plan Roth Conversion Opportunity

Ballard Spahr LLP on

The newly enacted American Taxpayer Relief Act (H.R. 8) includes a significant new opportunity to perform “in-plan” conversions of pretax dollars to Roth (after-tax) dollars of funds held in defined contribution retirement...more

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