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Rolling traditional 401k to Roth 401k - Tax Question


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Guest cjsmith
Posted

HI,

I have a physician client who is considering rolling her 401k account into a roth 401k account. She had a financial adviser that I believe told her she could do this so that her money would be over a spread period of time? I don't believe this is true. I would think that the total contribution would be taxed in the year that the rollover occurs. Is this correct?

I'm not sure if there would be any benefits concerning withdrawing the funds by converting to a Roth 401k. Does anyone have a good understanding on why her fin. adv. would tell her this would be beneficial to her? I know there could be specific account reasons here, but does anyone know what benefits generally exist for someone who decides to roll their traditional 401k into a designated Roth? The only thing I could think of is that if your tax rate is lower at the time of the rollover than what you expect it to be at the time you would withdraw funds from the traditional 401k account. But, I know this physician is approaching retirement, so I do not see any benefit here. Is there something I am missing? Any advice or suggestions are appreciated!

Thanks

Posted

A regular 401(k) account can not roll into a Roth 401(k). It could roll into a Roth IRA but would be subject to taxation as described above

Posted

OK, probably a dumb question...

Taxes on a rollover to Roth in 2010 can be spread over 2 years, 2011 and 2012, but with the sunset of the 2003 tax cuts after 2010, won't you pay more tax, possibly substantially more, by waiting until 2011?

The model notices in 2009-68 mention the 2 year taxation period but not the return to higher tax rates after 2010. To me, the sunset after 2010 is something participants should know (or be reminded of) in deciding about their rollovers, and it should be mentioned, at least in passing, in the Rollover Options notice. Something like: Under current law, your tax rates may be higher after 2010.

or maybe it's no big deal.

Posted
OK, probably a dumb question...

Taxes on a rollover to Roth in 2010 can be spread over 2 years, 2011 and 2012, but with the sunset of the 2003 tax cuts after 2010, won't you pay more tax, possibly substantially more, by waiting until 2011?

The model notices in 2009-68 mention the 2 year taxation period but not the return to higher tax rates after 2010. To me, the sunset after 2010 is something participants should know (or be reminded of) in deciding about their rollovers, and it should be mentioned, at least in passing, in the Rollover Options notice. Something like: Under current law, your tax rates may be higher after 2010.

or maybe it's no big deal.

Or maybe the timing of this rule was deliberate to raise more revenue from unwary taxpayers!

Guest cjsmith
Posted
A regular 401(k) account can not roll into a Roth 401(k). It could roll into a Roth IRA but would be subject to taxation as described above

^ I did not realize this. Is this correct that you cannot roll a regular 401k into a roth 401k?

I have looked up information regarding rolling a 401k into a roth IRA. With the 2010 changes it looks as though there is no 100k AGI limitation and that you can spread the taxation over equal 50% payments in 2011 and 2012.

Thanks for the help!

Guest cjsmith
Posted
in 2010 there are some special rules that allow you to spread the taxation over a few years.

there are a number of articles in regards to this. this would be one of them (but you should be able to google search for planty more):

http://www.goodfinancialcents.com/2010-rot...nversion-rules/

Thanks for this info. I realize that the 100k AGI limitation is being lifted in 2010, but I assume that contribution limitations based on income are still applicable. Do you know if this assumption is correct? Thanks,

Posted
in 2010 there are some special rules that allow you to spread the taxation over a few years.

there are a number of articles in regards to this. this would be one of them (but you should be able to google search for planty more):

http://www.goodfinancialcents.com/2010-rot...nversion-rules/

Thanks for this info. I realize that the 100k AGI limitation is being lifted in 2010, but I assume that contribution limitations based on income are still applicable. Do you know if this assumption is correct? Thanks,

Item #5 in the article Tom linked specifically addresses that question.

Kurt Vonnegut: 'To be is to do'-Socrates 'To do is to be'-Jean-Paul Sartre 'Do be do be do'-Frank Sinatra

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