March 18, 2026


Vendor Webinar


2 CPE

Surgent's Key Roth IRA and Roth 401(k) Rules for Funding and Tax-free Distributions

March 18, 2026
Vendor Webinar
2 CPE

Surgent's Key Roth IRA and Roth 401(k) Rules for Funding and Tax-free Distributions

Learning Objectives

  • Explain the eligibility requirements for funding Roth IRAs and Roth 401(k) plans
  • Describe the tax impacts of rollovers from employer plans to Roth IRAs
  • Demonstrate the steps that determine whether a Roth distribution is tax-free
  • Determine when the ordering rules apply

Major Topics

  • Funding options for Roth accounts
  • 529 plans to Roth IRAs
  • Backdoor Roth strategies
  • The new Roth SEP and Roth SIMPLE IRAs
  • Roth 401(k) contribution rules
  • The tax impact of rolling a 401(k) to a Roth IRA
  • Who can start the Roth IRA 5-year clock?
  • The 5-year rules for Roth 401(k)s and Roth IRAs
  • Direct and indirect Roth conversions
  • Direct and indirect rollovers from Roth 401(k) plans
  • The risky recapture of the 10% penalty
  • How the ordering rules work and when they apply
  • FIFO rules for Roth IRAs
  • Case studies and cheat sheets to reinforce concepts

CPE Credits Available

2 CPE
2
Taxation

Things to Know About This Course

Course Level

  • Basic

Prerequisites

A basic understanding of funding and distribution rules for IRAs and rollover rules for employer plans

Advanced Preparation

None

Intended Audience

Any financial or tax professional who provides service and support to clients who own Roth IRAs and employer plan accounts

Provider

Surgent

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