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

This course offers an in-depth exploration of Designated Roth Accounts (DRAs) such as Roth 401(k), Roth 403(b), and Governmental Roth 457(b), tailored for professionals in tax, accounting, and finance. Participants will gain a thorough understanding of the contribution rules for DRAs and the operational and compliance requirements of Roth conversions. The course also elucidates the transfer and rollover rules specific to Roth 401(k)s and provides criteria to determine the qualified status of Roth 401(k) distributions. Beyond theoretical knowledge, this course is a practical guide to navigating the similarities and differences between DRAs and Roth IRAs, as well as the critical considerations for moving amounts within DRAs. It’s an invaluable resource for professionals advising clients on retirement planning, enhancing their ability to provide informed and strategic guidance.

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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
November 8, 2022


Advanced Preparation


Compliance Information

NASBA Provider Number: 103220
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02265-22-O
IRS Federal Tax Law Credits: 1
CTEC Provider Number: 2071
CTEC Course Number: 2071-CE-1843
CTEC Federal Tax Law Credits: 1

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, …

Denise Appleby, MJ, CISP, CRC, CRPS, CRSP, APA Read More »