DEATHS AFTER DECEMBER 31, 2019
01.Core Concepts
DEATH BEFORE RBD DESIGNATED ROTH ACCOUNTS IN DC PLANS – TREATED AS DEATH: BEFORE RBD • Final regulations issued in July 2024 provide that if the entire DC plan interest is in a designated Roth account: • The account is treated as if the employee died before their RBD. • Strategies an employee can use to ensure funds are treated as pre- RBD. • In-plan Roth rollover • Roth IRA rollover • Traditional IRA rollover