Any topic listed can be adjusted to a Beginner, Intermediate or Advanced level, and may be scheduled for 1 or 2 hours.
- What's New In Pensions? (Our most popular choice). No additional fees apply for providing these topics. See the explanation of webcast changes.
- Fee disclosure rules
2 to 4 hours
- Types of plans – basic ERISA definitions.
- Organization of the ERISA legal requirements – statutes, regulations, rulings, notices. DOL and IRS allocation of authority. Research techniques.
- Plan design – What is the right type of plan? What plan features are "red flags" for more involved administration?
This topic may be focused on DC plans, DB plans, or both. If both are discussed, a 2-hour webcast is needed..
- Eligibility rules – Minimum age and service requirements and entry date rules; break in service rules.
- Accruing benefits: this session may focus on the allocation of employer contributions under a DC plan or accrual methods for DB plans, or both (2 hours required if both).. DC allocation methods also include a discussion of forfeiture allocations and how earnings are allocated. DB accrual rules can address cash balance and other hybrid plan designs, traditional DB plans, or both. Both DC and DB discussions address compensation issues, and how service can affect benefit accrual.
- Vesting of benefits – measuring years of service and breaks in service, when should a forfeiture occur, vesting schedule options, missing participants or beneficiaries, termination of the plan, cash-out rules.
- Limiting contributions or benefits under §415 this topic may focus on the DC limits, the DB limits, or both. If both are discussed, a 2-hour webcast is needed.
- Top heavy rules.
- Identifying highly compensated employees.
- Testing coverage, Ratio test, Average benefits test, 40% minimum participation test (defined benefit plans only), Qualified separate lines of business.
- Safe harbor plan designs (other than 401(k) and 401(m)).
- General nondiscrimination testing under IRC §401(a)(4).
- 401k nondiscrimination testing.
- Safe harbor 401(k) plan designs
- Controlled groups.
- Affiliated service groups
- Leased employees.
- Plan loans – tax issues, qualification issues, prohibited transaction issues, administration issues.
- Anti-assignment rule issues
- Determination letter process
- Remedial amendment period
- Distributions procedures
- Taxation of plan distribution
- Rollover rules
- Required minimum distributions
- Mergers and spin-offs of plans
- Reporting and disclosure requirements
- Enforcement of ERISA
- Termination of the plan
- Deduction limits for the employer.
- Tax consequences of plan disqualification.
- EPCRS Program.
- DFVC Program.
- Voluntary Fiduciary Correction program.
- Life insurance in the plan
- Prohibited transactions, statutory exemptions, class exemptions created by DOL
- Benefit rights upon reemployment following military service period (Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA))
- Tax-sheltered annuity programs under 403(b)
- SIMPLE plans, SEPs