News & Analysis as of

401k Roth Conversions Fiscal Cliff

King & Spalding

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

King & Spalding on

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

Morgan Lewis

Fiscal Cliff Legislation Expands In-Plan Roth Conversion Opportunities

Morgan Lewis on

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

Snell & Wilmer

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

Snell & Wilmer on

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

Davis Wright Tremaine LLP

Roth Conversion Opportunities Expand, But Practical Questions Remain

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

Proskauer Rose LLP

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

Proskauer Rose LLP on

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

McDermott Will & Emery

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

McDermott Will & Emery on

The American Taxpayer Relief Act of 2012 (the "fiscal cliff" bill) allows employers to amend 401(k), 403(b) and governmental 457(b) plans to permit participants to convert pre-tax account balances to Roth account balances. ...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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