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What the Tax Cuts and Jobs Act Means for Retirement Benefits

The new law eliminates Roth recharacterizations, offers a break to some employees who take loans against their employer-sponsored plans, and may make qualified charitable distributions even more popular.

The Tax Cuts and Jobs Act makes sweeping changes to the tax code, but few directly impacting retirement benefits.

The most significant change is the elimination of the right to undo ("recharacterize") a Roth IRA conversion.