This course delivers a comprehensive, practitioner-focused analysis of 401(k) plans, emphasizing rules, planning opportunities, and common execution risks faced by employees, executives, and business owners. Participants will develop a detailed understanding of plan mechanics, contribution limits, testing requirements, and timing rules, with particular attention to avoiding overfunding, coordinating multiple plans, and maximizing employer benefits.
DESIGNED FOR
Accounting and finance practitioners desiring the latest information regarding 401(K) planning
BENEFITS
- Identify planning opportunities related to 401(k) plans
- Anticipate compliance issues related to 401(k) plans
- Evaluate advanced strategies related to 401(k) plans
- Apply 401(k) rules confidently in complex client situations
HIGHLIGHTS
- 401(k) eligibility, vesting, compensation limits, and annual testing
- Contribution types, limits, deadlines, and reporting requirements
- Traditional, Roth, and other after-tax contribution planning strategies
- Employer match optimization and profit-sharing structures
- Coordination across multiple employers and plan types
- Distributions, penalties, and tax reporting considerations
- Direct vs. indirect rollovers and rollover risk management
- Net unrealized appreciation (NUA) planning for employer stock
- Qualified plan loans and appropriate use cases
- Inherited plan rules
ADVANCE PREPARATION
None