Surgent's A Guide to the 401(k): Concepts and Strategies

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.The course examines employee and employer contribution structures, including elective deferrals, catch-up contributions, after-tax contributions, matching and profit-sharing formulas, and special coordination issues for executives, multiple employers, and solo 401(k) plans. Participants learn how to identify and implement advanced strategies such as Roth vs. traditional optimization, mega Roth planning, in-plan conversions, and effective use of employer stock through net unrealized appreciation (NUA).Distribution planning is a core focus, including tax treatment, early distribution penalties, rollover mechanics, and basis tracking across pre-tax, Roth, and after-tax sources. The course emphasizes practical decision-making when evaluating lump sum vs. annuity options, executing rollovers correctly, managing withholding and tax payments, and applying penalty exceptions. Special scenarios, including inherited 401(k) accounts, trust beneficiaries, and Roth-specific timing rules, are also addressed.

Accounting and finance practitioners desiring the latest information regarding 401(K) planning

• 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

• 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

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