What Goes in the Denominator? Complying with the Allocation Rules for Distributions from Qualified Plans With After-Tax Accounts

Compliance starts with understanding. Understanding the rules set forth in Notice 2014-54 assisted us with the application of the rules in a situation in which a participant was entitled to take a distribution from his after-tax account only, in a qualified plan that provides and separately accounts for […]

Qualified Plan Distributions - Delaware CPA Firm

Qualified Plan Distributions: IRS Issues Guidance on Allocation of After-Tax and Pretax Amounts

Lack of clarity causes frustration. The topic of how to properly allocate the pretax and after-tax amounts attributable to distributions from qualified plan accounts that include Roth 401(a) accounts or after-tax accounts has been a source of much debate in the retirement plan community.

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Monthly Archives: November 2014

What Goes in the Denominator? Complying with the Allocation Rules for Distributions from Qualified Plans With After-Tax Accounts

Qualified Plan Distributions: IRS Issues Guidance on Allocation of After-Tax and Pretax Amounts