The Top 10 Rules for Roth 401(k) Contributions, in-plan Conversions, and Taxability

1 Credits: Taxes


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The Top 10 Rules for Roth 401(k) Contributions, in-plan Conversions, and Taxability

Course Level
CPE Credits

1 Credits: Taxes

Course Description

A designated Roth Account (DRA), also known as Roth 401(k), Roth 403(b), and Governmental Roth 457(b) account, allows eligible employees to make Roth contributions to their accounts under plans provided by their employers. Participants may also convert amounts from the traditional side of their plan account to the Roth side as in-plan conversion.

Like Roth IRAs, distributions from DRAs are tax-free and penalty-free if qualified. But, while there are some similarities, there are also differences. This course examines some of these similarities and differences. Critical considerations for moving amounts from one DRA to another are also covered.

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Learning Objectives

Upon completion of this course, participants will be able to:

  • Explain the contribution rules for designated Roth accounts;
  • Identify the operational and compliance requirements that apply to Roth conversions;
  • Explain the transfer or rollover rules that apply to Roth 401(k)s; and
  • Determine whether a Roth 401(k) distribution is qualified.
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Course Specifics

Course ID
Revision Date
March 26, 2024


Advanced Preparation


Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02477-24-O
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-2028

CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.

CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at

Meet The Experts

Denise Appleby is CEO of Appleby Retirement Consulting Inc., a firm that provides IRA technical consultation, training and resources for financial, tax and legal professionals. Her primary focus is protecting retirement savings from costly mistakes. She has over 20 years of experience in the retirement plans field. Denise writes and publishes booklets and marketing tools for advisors. She has provided training to thousands of advisors about the rules and regulations, as well as compliance and operational requirements that apply to IRAs and retirement plans for small businesses. Denise co-authors books that include The Roth IRA Answer Book, The SEP, SIMPLE, …