Surgent's Top 20 Roth Rules to Tax Free Retirement Income Through Roth Accounts (IRA2)

Since becoming available in 1998, Roth accounts have become increasingly popular. This is primarily because of the opportunity for tax-free distributions; unlike traditional accounts, for which tax-deferred amounts would be taxable when distributed. Those who want to take advantage of Roth accounts should understand the different ways in which contributions can be made, the different types of contributions, and limitations that apply to such contributions.


  • Know how Roth IRA contributions can be made and who is eligible to make those contributions
  • Identify the operational and compliance requirements that apply to Roth conversions
  • Understand the limitations that apply to recharacterizing Roth activity.
  • Recgonize the impact of changes to the recharacterization rules under the Tax Cuts and Jobs Act of 2017
  • Understand the transfer or rollover rules that apply to Roth IRAs and Roth 401(k)s
  • Know the beneficiary options that apply to Roth accounts
  • Understand what makes a distribution “qualified”


  • Roth IRA contribution rules
  • Roth 401(k) contribution rules
  • Direct and indirect Roth conversions
  • Direct and indirect Roth rollovers from qualified plans
  • Recharacterizations
  • Income tax considerations for Roth conversions
  • The two 5-year rules for determining tax treatment

Additional Information

Designed For

Financial advisors, tax professionals, and individuals who support IRAs and employer plans (employees of financial institutions who answers questions about and handle transactions for IRAs and employer plans)



Advanced Preparation



A basic understanding of individual income tax

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