Learning Objectives
• Compare a transfer, direct rollover, indirect rollover, Roth conversion, and in-plan Roth transaction.
• Evaluate whether assets should remain in an employer plan or move to an IRA using tax, legal, investment, and client-specific factors.
• Calculate the taxable portion of a Roth conversion when IRAs contain pretax and after-tax amounts.
• Determine whether a Backdoor or Mega Backdoor Roth strategy is operationally available and appropriate.
• Diagnose common rollover and conversion errors and identify available correction procedures.