Navigating the New Rollover Reality

Course Description
Rollover rules are constantly changing in light of DOL and SEC guidance. Through this course, you will learn the steps to uncovering plan distribution options; be able to recognize four common rollover scenarios; and implement a systematic process for repeating compliant rollovers that benefit your clients and limit liability for advisors and their firms. At the completion of this course, you will be educated and equipped to confidently instruct and advise plan participants as the "go to" advisor for that organization's benefit offerings; and roll over assets where and when appropriate in a compliant manner.

Learning Objectives
  • Understand the changing rollover reality
  • Know the steps to discover plan distribution options
  • Recognize four common rollover scenarios
  • Adapt a process for implementing and repeating compliant rollovers
Course Outline
  • Course overview
    • What is the new rollover reality?
    • Key considerations of a rollover
    • Understanding a plan’s unique options
    • In-service distributions—access to plan assets while working
    • Non-Roth after-tax accounts
    • Special tax rules for NUA in employer securities
    • Defined benefit plan lump sum payouts
    • Summary and next steps
  • Learning Objectives
    • Understand the changing rollover reality
    • Know the steps to discover plan distribution options
    • Recognize four common rollover scenarios
    • Adapt a process for implementing and repeating compliant rollovers
  • What is the new rollover reality?
    • The Great Rollover Reset: Recap of DOL, SEC and FINRArules
    • DOL Final PTE 2020-02: Improving Investment Advice forWorkers & Retirees Effective 02/16/2021
    • Practical and Tactical ActionsDOL Final Fiduciary Advice Rules
    • SEC finalized Regulation “Best Interest”
    • SEC finalized Regulation “Best Interest” Practical and TacticalActions
    • Form CRS Relationship Summary
    • SEC Reg. BI and Rollovers
    • Form CRS Relationship Summary
    • SEC Reg. BI and Rollovers
    • FINRA Notice 13-45: Conducting compliant rollovers
  • Understanding a Plan’s Unique Rollover Options
    • A rollover starts with a plan distribution
    • Read the fine print in plan document
  • In-Service Distributions—Accessing Plan Assets while Working
    • In-service distribution “triggers” depend on plan type andemployer design elections
    • Who may be eligible?
    • Distributions NOT ELIGIBLE for rollover
  • VI. 401(k) After-Tax Accounts
    • Who may be eligible?
    • Maximizing Contributions to 401(k) Plans
    • Maximizing Gracie’s 401(k) Contributions
    • Distribution rules of 401(k) after-tax accounts
    • Do you have an after-tax account in your 401(k) plan?
  • Special Tax Rules for NUA in Employer Securities
    • Who may be a candidate for NUA special tax treatment?
    • NUA in employer stock
    • Loss in value of employer stock
    • Next steps
  • Defined Benefit (DB) Plan Lump Sum Payouts
    • Who may be eligible for a DB plan distribution?
    • Comparing DB plan distribution options
    • Next steps
  • Summary and Conclusion
CE Credit Information
CFP Credit* - 3.0 hours

Cost
$159 or choose the Bundle and add "Compliance for Rollover Fiduciaries" for $298

*$20 fee for CE Credit add-on


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Contact DALBAR

  • 2 Mount Royal Ave, Suite 250
    Marlborough, MA 01752
  • Phone: 617-723-6400
  • Email: info@Dalbar.com

Contact Retirement Learning Center

  • 206 North 7th Street
    Brainerd, MN 56401
  • Phone: 877-275-7521
    Fax: 320.323.3709
  • Email: info@retirementlc.com