NASBA Statement

McKay Hochman is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville TN 37219-2417. Website: www.nasba.org.

New Roth Conversion and Portability

Description	This e-seminar focuses on the TIPRA change permitting a conversion to a Roth IRA as of 2010, which brings a new opportunity for those who were precluded from making this transaction by the AGI limit in effect prior to 2010. TIPRA also offers a special two-year tax deferral treatment, but only for Roth conversions occurring in 2010. This new option will benefit many who were not eligible to convert to a Roth IRA before 2010. Further, the removal of the AGI limit on conversions permits those not eligible for a Roth IRA to contribute to another retirement vehicle and convert it to a Roth by rollover, as there is no AGI limit on rollovers. There are also potential benefits presented by a designated Roth to a Roth IRA rollover. However, understanding the five-year clock and the RMD rule is important for tax planning. Topics covered: New 2010 Conversion to a Roth IRA rules, contrasted to prior rules Two-year tax treatment of conversions made in 2010 Utilizing the conversion rules to make ongoing rollover contributions to a Roth IRA without an AGI limit Portability to a Roth IRA PPA permits rollover of a qualified plan account to a Roth IRA as of 2008 Other conversion transactions (i.e., Traditional IRA, SIMPLE IRA, SEP IRA to Roth IRA) Designated Roth to Roth IRA Understanding the five-year clock RMD issue Form 1099R reporting for the transactions Common Areas of Roth Conversion Confusion Q&A

Fee	$249.00 per computer (multiple attendees can view from one computer)
	$37.35 discount for NIPA members (discount code required)

Course Level	Basic to Intermediate

Prerequisite	None

CPE Credit	You may be eligible for 2 CPE credits

Who Should Attend?	Retirement Plan Professionals

Duration	100 minutes

Delivery Mode	Group Internet Based

Advanced Preparation	None

	NASBA Statement

Administrative Policy	Satisfaction guaranteed. If you are not completely satisfied with this eSeminar, we will provide you with a credit toward another McKay Hochman educational program. Email seminars@mhco.com with your comments, suggestions, or complaints

Cancellation Policy	Full refund of tuition, less an administrative fee of $25 will be made for cancellations received at least 5 days prior to the eSeminar.

	NIPA members entitled to the discount rate, please call (973) 492-1880 or email seminars@mhco.com to obtain a discount code.

Select a time for each Live session.
Times listed are in Eastern Standard Time.
You will be automatically registered in any Prerecorded sessions.

New Roth Conversion and Portability

Session Schedule

	Date	Time	Presenter

	10/21/10	11:00	Bill Grossman