Distributions - rollovers |
Report of Council of Economic Advisers: 'Supporting Retirement for American Families' (PDF)
Feb. 2, 2012. 'While economic studies have established the benefits of annuitization for retirees -- including both immediate and longevity annuities -- many workers have only limited access to these products. The administrative guidance issued by the Treasury today, easing and simplifying certain regulatory requirements for retirement plans and IRAs, takes an important first step towards a more complete private market offering more attractive lifetime income options." (Council of Economic Advisers, Executive Office of the President)
[Official Guidance] Rev. Rul. 2012-3: Application of Survivor Annuity Requirements to Deferred Annuity Contracts Under a Defined Contribution Plan (PDF)
"Issue: How do the qualified joint and survivor annuity ('QJSA') and the qualified preretirement survivor annuity ('QPSA') rules, described in ?? 401(a)(11) and 417 of the Internal Revenue Code, apply when a deferred annuity contract is purchased under a profit-sharing plan in the situations described below?" (U.S. Internal Revenue Service)
[Official Guidance] Rev. Rul. 2012-2: Rollover from Qualified Defined Contribution Plan to Qualified Defined Benefit Plan to Obtain Additional Annuity (PDF)
"Issues: [1] Does a qualified defined benefit pension plan that accepts a direct rollover of an eligible rollover distribution from a qualified defined contribution plan maintained by the same employer satisfy ?? 411 and 415 of the Internal Revenue Code in a case in which the defined benefit plan provides an annuity resulting from the direct rollover that is determined by converting the amount directly rolled over into an actuarially equivalent immediate annuity using the applicable interest rate and the applicable mortality table under ? 417(e)? [2] How does the result vary if the defined benefit plan applies different conversion factors for purposes of calculating the annuity resulting from the amount directly rolled over?" (U.S. Internal Revenue Service)
What Should You Do with 401(k) Funds at Retirement?
"Retirees who want to keep investments sheltered from paying current taxes will essentially have two options. Savings can be left in a company retirement plan, where retirees can keep their money in a lineup of funds chosen by the company. Or the assets can be rolled over into another tax-favored account, generally an individual retirement account, which provides investors with control over investment choices and makes it easier to work with a financial adviser." (The Wall Street Journal)
[Guidance Overview] IRS Guidance on Reporting 2010 Roth IRA Rollovers and Conversions and 2011 Distributions
"The taxpayer may have to include in 2011 income all or some of the taxable amount of the 2010 rollovers and conversion to a Roth IRA and in-plan Roth rollovers that would have otherwise been included in 2012 income. To determine the amount to report in 2011, the taxpayer must complete the 2011 Form 8606, using Part III, for distributions from a Roth IRA and Part IV, for distributions from a designated Roth account." (Wolters Kluwer Law & Business / CCH)
Should You Roll Over Your 401(k)?
"[T]he most common advice that retirees with 401(k) money receive is to roll the plan over into an individual retirement account (IRA). But is this really always the best option? Although the answer to this is clearly yes in many cases, this article will examine the pros and cons of this common financial transaction, and when it may make sense to avoid it." (Investopedia US via Hearst Communications Inc.)
[Guidance Overview] The DOL's Position on 'Capturing' Rollovers (PDF)
"This article examines statements made by [DOL] regarding distributions and rollovers from qualified plans to IRAs. We are advising RIA and broker-dealer clients on how to structure their rollover programs in light of this guidance, and it is important for advisers to understand the DOL's views on this significant issue." (Drinker Biddle & Reath LLP)
[Official Guidance] 2011 Reporting for 2010 Roth Rollovers and Conversions
"In 2010, you may have: rolled over eligible distributions from a retirement plan to a Roth IRA, converted (transferred) amounts from a non-Roth IRA to a Roth IRA, or made an in-plan Roth rollover (after September 27, 2010). If so, you must report half of the taxable amount of these 2010 rollovers and conversions on your 2011 income tax return unless you . . . ." (U.S. Internal Revenue Service)
How to Use Retirement Funds to Start a Business
"Rolling over a qualified retirement plan is a good way to inject equity into your business without penalty, says Steve Stovall, vice president of business development at Benetrends, which helps entrepreneurs and small-business owners create funding strategies for their businesses." (TheStreet, Inc.)
403(b) Advisor, Spring 2011 Edition
Articles include: Questions and Answers about the New Roth Rollovers in 403(b) Plans and Building Retirement from Floor to Ceiling in the Trend Spotting column. (National Tax Sheltered Accounts Association / American Society of Pension Professional and Actuaries)
Tax Benefits and Allocation Issues in Rollovers to Roth IRAs
"The goal of this analysis is to provide practitioners with an overview of the potential retirement and estate planning benefits of rollovers from a 401(k) plan into a Roth IRA, as well as to alert practitioners to the impact that common 401(k) plan distribution rules will have on the tax benefits of such a rollover in light of the current IRS allocation rules." (Texas Tax Lawyer via Haynes and Boone, LLP)
Top Firms for 401(k) Rollovers by IRA Investors
"A report released Thursday by Spectrem surveyed nearly 1,000 investors who had recently made a rollover or had the opportunity to rollover assets, and found nearly one-third chose Fidelity as their IRA provider. Vanguard was a distant second at 11%." (AdvisorOne)
Advice for Transferring 401(k) Plans
"Ideally, you should request a 'trustee-to-trustee transfer,' . . . . In that case, the funds would go directly from the 401(k) plan to the new custodian." (New Jersey On-Line LLC.)
[Guidance Overview] Waiver of 60-Day Rollover Requirement Granted to Fix Unsuccessful Transfer of IRA Funds
"The IRS determined that the information and documentation submitted by the taxpayers were consistent with their assertion that their failure to make a timely rollover was caused by incorrect advice from their financial adviser. Therefore, the IRS waived the 60-day rollover requirement for the distributions from the IRAs and granted the taxpayers 60 days from the issuance of the letter ruling to contribute their funds to a rollover IRA." (Wolters Kluwer Law & Business / CCH)
[Guidance Overview] The Inherited IRA: Guidelines
"The IRA must be identified explicitly as an IRA with respect to a decedent. The names of the decedent and the beneficiary must be included in its title; for example, 'Mary Smith as beneficiary of John Smith.'" (McKay Hochman Co., Inc.)
[Opinion] Why Plan Participants Are Being Harmed by DOL's Existing Regulations Regarding IRA Rollovers
"To begin with, most advisors will not to touch any account subject to ERISA with a 10-foot pole. With regard to providing advice to 401(k) participants, that reluctance was only solidified with the passage of the Pension Protection Act and its ominous references to certification requirements, the necessity of relying upon pre-approved computerized models, and the expense of annual independent audits." (Business of Benefits)
[Opinion] Ex-Employees Who Don't Rollover: Will 401k Fees Increase Plan Sponsor Liability?
"To determine the extent of their potential added fiduciary liability, 401k plan sponsors must first discover what makes it so convincing for ex-employees to rollover their 401k into a personal IRA ? and perhaps learn why this advice is considered controversial." (Fiduciary News)
Moving Retirement Plan Assets: How to Avoid Mistakes
"When you move your retirement assets from one plan to another, the receiving plan must be eligible to receive the assets. If you move the assets to the wrong type of retirement plan, you lose the tax-deferred status of the moved assets and may also create unintentional tax consequences." (San Francisco Chronicle)
[Guidance Overview] No Waiver of 60-Day IRA Rollover Limit to Help Mom
"The taxpayer requested a waiver of the 60-day limit under Rev. Proc. 2003-16, claiming that he used the IRA distribution for a short-term purpose but that he always intended to roll over the same amount back into his IRA, and that his failure to accomplish a timely rollover was due to numerous and unreasonable processing delays by the bank which were beyond his control." (The Bureau of National Affairs, Inc.)
How to Protect Your 401(k) If You Leave Your Job
"Generally, you can leave the money with your ex-employer, move it to your new employer's plan (if that company allows it), roll it to an individual retirement account or cash out. Each choice comes with potentially negative consequences for your savings." (MarketWatch, Inc.)
Panel Discussion Video on Retirement in Today's Economy
"From fluctuating markets to concerns about inflation to simple questions regarding where we go from here, this can seem to be a confusing time to retire. Should you ride out the market? How should you invest if you're still years away from retiring?' (GuideStone)
[Guidance Overview] No Waiver of 60-Day IRA Rollover Limit to Help Mom
"The taxpayer requested a waiver of the 60-day limit under Rev. Proc. 2003-16, claiming that he used the IRA distribution for a short-term purpose but that he always intended to roll over the same amount back into his IRA . . . ." (Tax Management Inc.)
Funding a New Business With a 401(k)
A Rollover as Business Startup, or ROBS, is a little-known and somewhat controversial tax move. 401(k) particitpants can fund an enterprise without paying early-withdrawal penalties. (SmartMoney)
[Opinion] Council Position on Advice upon Participant Rollovers from Qualified Retirement Plans (PDF)
"To help larger numbers reach successful retirement outcomes, the Council urges regulators to review applicable regulations with the ultimate goal to exempt from prohibited transaction status the provision of advice to participants by that plan's advisor(s) at the time of a distributable event." (DC Plan Investment Council)
Target-Date Funds Should Look Beyond One Date
"Among [the observations made from recent research]: Once they retire, most target-date fund holders in 401(k) plans move to IRAs, where withdrawals are relatively infrequent in the early years of retirement. Target-date funds should be designed with a long-term horizon that considers investor behavior well into retirement, since withdrawals are intermittent and infrequent until age 70." (The Vanguard Group, Inc.)
Never Cash Out Retirement Accounts When Switching Jobs
"Withdrawing the funds from your retirement account before you are of retirement age is a financially dumb move nearly 100% of the time." (Retirement Online LLC)
Distribution Decisions Among Retirement-Age Defined Contribution Plan Participants (PDF)
"The [majority of retirement-age DC]) plan participants leave their employer's retirement plan within five years of separation from service . . . . This finding has implications for the 'to versus through' debate in target-date fund design, as well as for the demand for in-plan versus out-of-plan retirement income programs." (The Vanguard Group)
[Guidance Overview] Qualified Plans Issues Relating to Rollovers for Roth Conversions (PDF)
"This column explores potential impacts on qualified defined contribution plans and legal issues that may be raised as more participants seek to take distributions from qualified plans in order to move funds to Roth IRAs. The column covers plan design, plan operation, and [IRS] reporting issues to consider in light of potential increases in demand for in-service distributions from qualified defined contribution plans." (Aspen Publishers via Steptoe & Johnson, LLP)
Qualified Retirement Plans: Analysis of Distribution and Rollover Activity
Excerpt: "The probability of receiving a distribution and the fraction of gross distributions cashed out are roughly equal across income groups, but the portion cashed out represents a higher percentage of income for the lower-income groups." (The Pension Research Council; registration required to download papers)
Appendix: Expanded Data Description and Analysis for Traditional IRA Investors' Rollover Activity, 2007 and 2008 (PDF)
50 pages. Excerpt: "This appendix supplements the material presented in the main report. First, this appendix provides more details about The IRA Investor Database, with a particular focus on comparing it to the IRA universe tabulated by the IRS Statistics of Income Division. Second, comprehensive tables show how the incidence of rollover activity among traditional IRA investors varies systematically across multiple dimensions like age, income, and gender. Third, tables show how the magnitude of traditional IRA rollovers varies by age, income, and gender. Finally, this appendix includes details across demographic and socioeconomic groups about the cumulative incidence of rollover activity between 2007 and 2008." (Investment Company Institute)
[Guidance Overview] IRS Clarification of Taxation of In-Plan Roth 401(k) Rollovers
Excerpt: "In the newly issued formal guidance, the IRS illustrates the applicable tax treatment of rollovers and subsequent distributions from Roth accounts and provides for retroactive plan amendments implementing the rollovers." (Wolters Kluwer)
[Guidance Overview] Portability Chart As of 2010: Rollover to Recipient Plan
Excerpt: "Traditional IRAs & SEP IRAs may not be rolled into a Roth IRA, but there is a conversion process. As of 2010, TIPRA permits conversion to a Roth IRA without AGI limit, and without joint return requirement for married individuals." (McKay Hochman Co., Inc.)
[Guidance Overview] IRS Guidance Addresses In-Plan Roth Rollovers, Including Plan Amendments, Taxation, Reporting, and Disclosure
Excerpt: "Given the short timeframe for implementing in-plan Roth rollovers for 2010, plan sponsors may well need the extended deadline for adopting a plan amendment. But beware: Plans intending to add in-plan Roth conversions in time for participants to take advantage of the special two-year income spreading rule must still have a program in place before year-end, as the rule applies only for distributions made in 2010." (Employee Benefits Institute of America)
[Guidance Overview] 2011 Retirement Funds Rollover Chart (PDF)
1 page. Excerpt: "This is a chart of what the Internal Revenue Service regards as permissible when rolling funds over from one type of retirement account to another." (401khelpcenter.com)
[Official Guidance] Text of IRS Notice 2010-84: Guidance on In-Plan Roth Rollovers; Extended Deadline for Amendments (PDF)
12 pages; Q&A format, including examples. Excerpt: "[T]o give [401(k)] plan sponsors sufficient time to adopt plan amendments and thereby enable plan participants to make in-plan Roth rollovers before the end of the 2010 plan year, the Service is extending the deadline for adopting a plan amendment described in Q&A-17 . . . to the later of the last day of the plan year in which the amendment is effective or December 31, 2011, provided that the amendment is effective as of the date the plan first operates in accordance with the amendment. . . . [Q&A 17:] The extension of time . . . applies to any plan amendment that is adopted pursuant to ? 2112 of SBJA. Thus, for example, if a . . . plan is amended to permit in-plan Roth rollovers, the [extension] applies to a plan amendment that permits elective deferrals under the plan to be designated as Roth contributions, a plan amendment that provides for the acceptance of rollover contributions by the designated Roth account, and the plan amendment that permits in-plan Roth rollovers . . . ." (Internal Revenue Service)
[Official Guidance] Text of IRS Rev. Proc. 2010-48 on Optional Amendment of Prototype IRAs to Reflect Certain Statutory Changes (PDF)
Lists statutory changes since 2002 relating to the qualification of individual retirement accounts and individual retirement annuities, including elimination of required minimum distributions for 2009. Prototype IRA documents do not need to be amended in order for the prototype's trustee, custodian or annuity issuer to take advantage of one or more of the changes. (Internal Revenue Service)
[Guidance Overview] Waiver of 60-Day Rollover Requirement Denied Due to Lack of Written Document Showing Intention of Transferring Funds to IRA
Excerpt: "[T]he taxpayer's deposit of funds received from one financial institution's IRA into another financial institution's high interest checking account and subsequent investments in nonqualified investment vehicles with the second financial institution was a taxable event under Code Sec. 408(d)(1)." (Wolters Kluwer)
When It Looks Too Good to be True: Rollovers as Business Start-Ups
Excerpt: "A withdrawal from a 401(k) plan or individual retirement account . . . is [a possibility for raising capital]. [From Texas Tax Lawyer, Vol. 38, No. 1, State Bar of Texas Tax Section, October 13, 2010.]" (Haynes and Boone, LLP)
DOL Reviews Reports of Advisers Exploiting Retirees
Excerpt: "The questions mostly focus on potential conflicts of interest when exiting workers seek advice on whether to transfer their 401(k) money into an IRA . . . ." (Investment News; free registration required)
[Guidance Overview] Small Business Stimulus Passes Congress
Excerpt: "The bill allows participants in government section 457 plans to treat elective deferrals as Roth contributions, effective for tax years beginning after 2010. . . . The bill also allows rollovers from elective deferral plans to Roth-designated accounts." (Journal of Accountancy)
Six Reasons Not to Roll Over Your 401(k)
Excerpt: "Just as group medical insurance is generally a better bargain than individual coverage, a group retirement plan can offer advantages investors can't get if they roll the money into an IRA . . . ." (Bankrate.com)
Gay Couples Navigate Steep Retirement Challenges Despite Some Relief
Excerpt: "Since January 2010, employers must let a non-spouse beneficiary, such as a domestic partner, roll inherited retirement savings into an individual retirement account without paying taxes immediately, just as the tax code has allowed spouses to do." (Workforce Management (free registration required))
Legislation Pending to Permit 401(k) Rollovers to Roths for Employees Who Are 59 1/2 Years Old or Older
Excerpt: "According to a draft copy of the bill . . ., it would allow the rollover of amounts in a 401(k) retirement plan of otherwise permissible distributions to a Roth-type account in the same plan." (PLANSPONSOR.com)
[Opinion] ASPPA Comments on Notice 2009-68 ? Safe Harbor Explanation ? Eligible Rollover Distributions
Excerpt: "ASPPA recommends that the guidance and model notices be revised to: Clarify that a single notice may be used for plans that offer both Roth and non-Roth accounts. Clarify that pre-tax amounts in a partial or split rollover can be rolled first to a traditional IRA or qualified plan in accordance with Internal Revenue Code (the 'Code') Section 402(c)(2) . . . ." (American Society of Pension Professionals & Actuaries)
IRS Model Rollover Notice Stirs Up Controversy About After-Tax Contributions
Excerpt: "The text in question relates to partial rollovers from plans holding after-tax contributions. IRS insists the language is correct, but discussions with employer groups continue." (Mercer LLC)
[Opinion] American Benefits Council's Follow Up Letter Regarding Interpretive Issue Under Notice 2009-68 Partial Rollovers (PDF)
7 pages. Excerpt: "Thank you for taking the time to meet with the American Benefits Council (Council) and other interested stakeholders to discuss the tax treatment of a partial rollover to an IRA from a plan that includes amounts attributable to aftertax employee contributions." (American Benefits Council)
Generation Y Employees Spending Retirement Distributions at Job Change
Excerpt: "Although this generation's heavy credit-card debt and student-loan burden are factors, part of the blame may lie with communication efforts that fail to resonate with these workers." (Human Resource Executive Online)
[Guidance Overview] Another Question is Answered in the 401(k) Plans Q&A Column
A participant is married and wants a distribution of her accounts. What if she notifies the plan she cannot locate the husband? Alternatively, what if she states she is unable to get spousal consent because he is unreachable due to work location? Or, in the case of battered wife in safe shelter, can the plan request the participant get a court document with provision to update marital status as single? (BenefitsLink.com)
[Guidance Overview] Court Finds Principal not a Fiduciary in Case Involving Rollover of 401(k) Accounts
Excerpt: "A federal district court recently denied class certification in a lawsuit relating to the rollover of funds from 401(k) plans nationwide for which Principal Life Insurance Company provided retirement services. . . . The court rejected plaintiff's argument that Principal could be a fiduciary because it exercised 'control' over the disposition of plan assets by inducing the participants to rollover their plan account balances, saying that for Principal to qualify as a fiduciary, the plaintiff would need to establish that Principal, not the participant, controlled the decision to rollover the funds." (PLANSPONSOR.com)
[Guidance Overview] Confusion Regarding Partial Rollovers of After-Tax Contributions
Excerpt: "Whether the IRS will take steps to address the inconsistency between the general administrative practice and its newly clarified position is not certain. The IRS seems to have affirmed its newly clarified position in the recently released Spring 2010 Employee Plans News." (Deloitte via BenefitsLink.com)
[Guidance Overview] What Can't Be Converted to a Roth: 72(t) Payments, Hardship Distributions Among Items Ineligible for Conversion
Excerpt: "The tax code allows only eligible rollover distributions to be converted to Roth individual retirement accounts. That means that besides required minimum distributions, there are a number of other items that can't be converted. These include 72(t) payments, hardship distributions, corrective distributions of excess deferrals, deemed distributions (i.e., defaulted plan loans, though plan loan offsets are eligible for rollover) and dividends from employer securities. In addition, funds in an inherited IRA are not eligible to be converted to a Roth IRA." (Investment News; free registration required)
[Guidance Overview] Court Denies Class Certification, Rejects Arguments that Principal Was a Fiduciary in 401(k) Rollover Lawsuit
Excerpt: "A federal district court recently denied class certification in a lawsuit relating to the rollover of funds from 401(k) plans nationwide for which Principal Life Insurance Company provided retirement services. Walsh v. Principal Life Ins. Co., -- F.Supp.2d. --, 2010 WL 1063738 (S.D. Iowa Mar. 24, 2010). In denying class certification, the court rejected many of the arguments that the plaintiff made in support of her claims that Principal Life and its affiliate, Princor Financial Services Corporation, were acting as ERISA fiduciaries in communicating with plan participants about the rollover of their 401(k) plan account balances into Principal Individual Retirement Accounts ('IRAs')." (Groom Law Group)
Extenders Bill Would Allow for Rollover of Plan Distributions to Roth 401(k) Accounts
Excerpt: "The American Workers, State and Business Relief Bill of 2010 (H.R. 4213), which would extend through 2010 nearly $30 billion in expired tax provisions . . ., would also allow participants in 401(k) plans to roll over distributions to a Roth account maintained under the plan." (Wolters Kluwer)
[Guidance Overview] Allocating 'Basis' in Partial and Split Rollovers: Can We Still Rely on Code Section 402(c)(2)? (PDF)
2 pages. Excerpt: "Many plans and third party administrators (TPAs) thought 'yes' as well-settled law following EGTRRA, but the Service seems to disagree. . . . Therefore, we continue to recommend a 'wait and see' approach prior to making system/plan design changes. And we will continue to encourage the IRS and Treasury to reconsider their position and, in the event their position is firm, to issue prospective, binding authority that express addresses their position and makes it clear that prior transactions are not adversely affected." (Groom Law Group)
[Guidance Overview] Sixty-Day Rollover Requirement Not Applicable to Plan Distribution Check Payable to Second Plan's Sponsor
Excerpt: "A taxpayer's receipt of a check from her former employer's plan that she intended to deposit in her new employer's plan and that was made payable to her new employer for the benefit of the taxpayer was a direct rollover distribution that was not subject to the 60-day rollover requirement of Code Sec. 402(c)(3)(A), according to IRS Letter Ruling 201005057." (Wolters Kluwer)
[Official Guidance] Text of IRS 'Employee Plans News' -- Spring 2010 Edition (PDF)
14 pages. Articles include 'DOs and DON'Ts for Form 5307 Applications', 'What Can and Can't Be Rolled Over to a Roth IRA', 'The Taxable Portion of Your Rollover to a Roth IRA', 'Distribute Excess Deferrals', 'Fix-It Guides -- Common Problems, Real Solutions!', Future Requirements for Tax Return Preparers', 'Multiemployer Funding Issues' and 'Calendar of EP Benefits Conferences." (Internal Revenue Service)
BORSAs and ERSOPs and ROBS: Financing Business Start-Ups
Excerpt: "These three acronyms all refer to an arrangement under which a prospective small business owner uses his rollover account to finance a start-up business. BORSA = Business Owner's Retirement Savings Account. ERSOP = Entrepreneur Rollover Stock Ownership Plan. ROBS = Rollover Business Start-ups. The first two acronyms were coined by private vendors who provide assistance to business owners with this type of transaction. The IRS came up with 'ROBS' and it is indicative of their perception of these types of arrangements." (Spectrum Pension Consultants, Inc.)
401(k) Plans: What's So Great About Rollovers? Not the Fees
Excerpt: "One sometimes overlooked part of this decision is that once a 401(k) account balance is rolled into an IRA, the IRA owner most likely will pay retail-level fees for investments, such as mutual funds. If the client left the money in the former employer's 401(k) plan, he might pay very low fees or no fees at all." (Tax Management Inc.)
[Guidance Overview] Tax Consequences of Rollovers from Employer Plans to Roth IRAs
Excerpt: "Notice 2009-75, which applies to rollover distributions from qualified plans under IRC ?? 401(a) and 403(b), annuity plans under section 403(a), and eligible governmental plans under section 457(b), supplements regulations under section 408A, which were issued prior to certain legislative changes, and guidance in Notice 2008-30." (American Institute of Certified Public Accountants)
Text of Brief for Secretary of Labor As Amicus Curiae Supporting Defendant-Appellant Matschiner and Requesting Reversal
Excerpt: "The question presented in this case falls within that authority: whether, in light of the decision in Kennedy v. DuPont, 129 S.Ct. 865 (2009), holding that plan administrators must distribute benefits to beneficiaries in accordance with plan documents, ERISA either permits or requires a pension plan administrator to disregard a validly-executed beneficiary designation because the plan lacks a formal procedure through which a designated beneficiary can refuse benefits." (U.S. Department of Labor)
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