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Speaker, author, teacher, consultant: I teach/consult to financial, tax, and legal professionals about the tax laws that govern IRAs and employer plans

Surgent's Guide to What You Need to Know About Roth IRA's (RIRA)

  • 02 Nov 2015
  • 1:00 PM - 3:00 PM

Presented By

  • Mike Tucker, Ph.D., LL.M., J.D., CPA
  • Denise Appleby, APA, CISP, CRPS, CRC

2 CE Credits  


A Roth IRA has certain tax characteristics that incentivize eligible taxpayers to establish and fund their own Roth IRAs whenever possible. Unlike a traditional IRA, contributions to Roth IRAs are never deductible. However if an individual satisfies certain requirements, qualified distributions from a Roth IRA are tax-free. An eligible individual can make contributions to his or her Roth IRA after age 70 ½ as, unlike traditional IRAs there is no age limit for making regular contributions. Additionally, the owner can leave amounts in his or her Roth IRA as long as he or she is alive without taking any distributions, as Roth IRA owners are not subject to the required minimum distribution (RMD) rules that apply to traditional IRAs. Although non-spouse beneficiaries of Roth IRAs must take RMDs, such distributions are not taxable if qualified; and only the earnings are taxable if the distribution is nonqualified.

Major Topics:

  • Setting up and funding Roth IRAs  
  • Using nondeductible traditional IRAs to indirectly fund Roth IRAs
  • Converting a traditional IRA or qualified retirement plan to a Roth IRA
  • When does a Roth IRA conversion make sense
  • Recharacterizing contributions
  • Qualified and nonqualified distributions from Roth IRAs
  • When distributions from Roth IRAs are subject to tax and the 10% early distribution penalty

Learning Objectives

  • Advise clients with respect to the tax characteristics of Roth IRAs
  • Advise clients when Roth IRA distributions are tax-free

This webinar is offered by Surgent. Please click here to register

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