Roth Conversions

Modification of Roth In-Plan Conversion Rules Provides Participants Greater Flexibility

by John Boyd, Deborah Bracy | BakerHostetler on 4/19/2013

Tucked in the provisions of the year-end financial cliff legislation (the "American Taxpayer Relief Act of 2012") was a provision which creates greater flexibility in the conversion of qualified plan dollars to tax-free...more

What's New for Tax Year 2012 (When Filing in 2013)

by Duane Morris LLP on 2/20/2013

The following are select tax topics affecting individuals and businesses for tax year 2012. Individuals - Personal Exemptions: The personal exemption is $3,800 for 2012, an increase of $100. Alternative...more

Insight on Estate Planning - February/March 2013: Fiscal cliff deal brings some certainty to estate planning

by Adler Pollock & Sheehan P.C. on 2/20/2013

Congress’s eleventh-hour deal to avert the “fiscal cliff” produced the American Taxpayer Relief Act of 2012 (ATRA). The act focuses on income taxes, but it also provides much-needed certainty for people engaged in estate...more

Estate Planning After the American Taxpayer Relief Act

by Craig Dalton | Poyner Spruill LLP on 2/11/2013

Congress adopted the American Taxpayer Relief Act (the Act), effective January 1, 2013. The Act made permanent tax rates and exemptions for estate, gift, and generation-skipping transfer (GST) taxes. Prior laws incorporated...more

In-Plan Roth Rollovers Now Permitted

by Charles (Chuck) Rubin on 2/11/2013

Previously, if you held assets in a 401(k) plan and you were under the age of 59 1/2, you were unable to transfer some or all of your plan assets to a Roth plan under the 401(k) plan. A Roth plan allows for later...more

American Taxpayer Relief Act of 2012: Expanded Roth Conversions and Other Benefit and Retirement Related Provisions

by King & Spalding on 2/5/2013

On January 2 , 2013, President Obama signed the American Taxpayer Relief Act of 2012 (H.R. 8) (the “Relief Act”) into law. While the principal intention of the Relief Act was to avert the key elements of the “fiscal cliff” by...more

Monthly Benefits Update - January 2013

by Daniel R. Salemi | Franczek Radelet P.C. on 2/4/2013

In This Issue: - Health & Welfare Plans ..Health Care Reform: IRS Issues Proposed “Pay or Play” Regulations ..Health Care Reform: IRS Issues FAQs on Various ACA Issues ..HHS Issues Final HIPAA Regulations...more

Fiscal Cliff Legislation Expands In-Plan Roth Conversion Opportunities

by Lisa H. Barton, Brian J. Dougherty, R. Randall Tracht, George Tsai | Morgan Lewis on 1/31/2013

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

High Net Worth Family Tax Report, Vol. 8, No. 1 - January 2013

by Loeb & Loeb LLP on 1/24/2013

Table of Contents: Remember to file your gift tax return and other follow-up related to 2012 gifts; Review estate plans in light of $5 million exemption becoming permanent; Annual exclusion amount for gifts increased for...more

Highlights of the Individual Tax Provisions in the New Taxpayer Relief Act

by Thomas Wechter | Duane Morris LLP on 1/24/2013

Originally published in the AICPA Tax Insider on January 17, 2013. After months of senseless haggling, the Senate early in the morning of Jan. 1, 2013, by a vote of 89–8, and the House of Representatives late in the...more

The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate... [Video]

by JD Supra Law News on 1/24/2013

Watch our latest Corporate Law Report for: - a speed round of need-to-know employment law advisories covering workplace secret recordings, the EEOC's strategic enforcement plan, the NLRB in Obama's second term, and more; -...more

Fiscal Cliff Legislation Expands In-Plan Roth Conversions for Qualified Plans

by Kevin J. Hogan, Anne Meyer | Snell & Wilmer L.L.P. on 1/23/2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the “Act”), more commonly known as the fiscal cliff legislation. Among other things, the Act amended the tax code to remove some of...more

Roth Conversion Opportunities Expand, But Practical Questions Remain

by Jeff Belfiglio | Davis Wright Tremaine LLP on 1/21/2013

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

American Taxpayer Relief Act Affects Mass Transit Benefits and Other Employee Benefits

by Emily Erstling, Paul M. Hamburger, Lisa Berkowitz Herrnson, Steven Weinstein | Proskauer Rose LLP on 1/21/2013

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 ("ATRA") into law. ATRA, adopted as an alternative to stepping over the "fiscal cliff," preserves most of the Bush-era tax cuts and...more

American Taxpayer Relief Act Increases Access To In-Plan Roth Conversions

by Darren Goodman, Andrew E. Graw | Lowenstein Sandler LLP on 1/21/2013

On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 (the “2012 Act”). The 2012 Act expands the ability of participants in 401(k) and other eligible retirement plans to convert their pre-tax...more

Fiscal Cliff Legislation - Employee Benefits and Compensation Provisions of Interest

by Jessica Carter, David Glaser, Meridith Bogart Krell, Carrie Mitnick, Bernard O'Hare, Bruce Wolff | Patterson Belknap Webb & Tyler LLP on 1/18/2013

Earlier this month we notified you that that under the American Taxpayer Relief Act of 2012—i.e., the “fiscal cliff legislation”—Congress extended the ability of employers to pay or reimburse an employee on a tax-free basis...more

Rates of Change: The Effect of the American Taxpayer Relief Act of 2012 on Individual and Fiduciary Income Taxes

by Ropes & Gray LLP on 1/18/2013

For all the public discussion in 2012 of the need for a significant reformation and restructuring of the Internal Revenue Code, the income tax provisions of the American Taxpayer Relief Act of 2012 (the 2012 Act) are at their...more

How Will the American Taxpayer Relief Act of 2012 Affect You - Details of Legislation passed by Congress to Avoid Fiscal Cliff

by Robert Howell, Westray Veasey | Poyner Spruill LLP on 1/15/2013

On January 2, President Barack Obama signed into law the American Taxpayer Relief Act of 2012, H.R. 8 (ATRA), preserving many of the key tax provisions passed during the George W. Bush presidency, which were scheduled to...more

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Modification of Roth In-Plan Conversion Rules Provides Participants Greater Flexibility

What's New for Tax Year 2012 (When Filing in 2013)

Insight on Estate Planning - February/March 2013: Fiscal cliff deal brings some certainty to estate planning

Estate Planning After the American Taxpayer Relief Act

In-Plan Roth Rollovers Now Permitted

American Taxpayer Relief Act of 2012: Expanded Roth Conversions and Other Benefit and Retirement Related Provisions

Monthly Benefits Update - January 2013

Fiscal Cliff Legislation Expands In-Plan Roth Conversion Opportunities

High Net Worth Family Tax Report, Vol. 8, No. 1 - January 2013

Highlights of the Individual Tax Provisions in the New Taxpayer Relief Act

The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate... [Video]

Fiscal Cliff Legislation Expands In-Plan Roth Conversions for Qualified Plans

Roth Conversion Opportunities Expand, But Practical Questions Remain

American Taxpayer Relief Act Affects Mass Transit Benefits and Other Employee Benefits

American Taxpayer Relief Act Increases Access To In-Plan Roth Conversions

Fiscal Cliff Legislation - Employee Benefits and Compensation Provisions of Interest

Rates of Change: The Effect of the American Taxpayer Relief Act of 2012 on Individual and Fiduciary Income Taxes

How Will the American Taxpayer Relief Act of 2012 Affect You - Details of Legislation passed by Congress to Avoid Fiscal Cliff

Labor & Employment E-Note - January 2013

American Taxpayer Relief Act of 2012 Approved by Congress and Signed by the President

Congress Avoids the Fiscal ‘Cliff’—Now What?

New Law Expands “In-Plan” Roth 401(k) Conversions

Fiscal Cliff II: What’s Next For Tax Reform?

Fiscal Cliff Legislation Provides New In-Plan Roth Conversion Opportunity

Legal Alert: The Cliff-Hanger (Chapter One) is Over: Highlights of the American Taxpayer Relief Act of 2012

The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate... [Video]

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