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Don't Be Caught Short: Understanding Short Years - 2014
Presentor: Stephen Forbes Recorded Date: 1/14/2014 Duration: 100 Min.

This program was recorded during a live presentation on January 14, 2014.

New plans. Terminating plans. Merging plans. Plan year change. Any of these can give rise to a short plan year. This program provides a detailed look at short and changing years in a variety of contexts. The speaker first explains the principles and then provides numerous examples to show you how the rules work in practice.

Topics include:

  • Eligibility
  • Vesting
  • Benefit accrual (defined benefit)
  • Allocation conditions (defined contribution)
  • Top heavy issues
  • HCE determination
  • ADP/ACP issues
  • 415 limits
  • 401(a)(17) compensation limits
  • Safe harbor 401(k) plans
  • Design considerations
  • Allocation issues
  • Deferral issues

Prerequisites: There are no prerequisites or other advanced preparation for this program. However, the speaker will assume participants are familiar with retirement plan distributions in general.

Level: Overview

Instructional Delivery Method
Group – Internet-Based

Speaker: Stephen W. Forbes, J.D., LL.M.
Author of The 5500 Filing Guide

Objectives: After attending this web seminar, an attendee should be able to:

  1. Correctly evaluate and administer plans with short plan years, including new plans, terminating plans, and plans switching year ends
  2. Determine how a short plan year affects eligibility and vesting
  3. Apply the ADP and ACP tests
  4. Calculate 415 limits
  5. Apply the safe harbor 401(k) plan rules
  6. Determine the impact on allocations
  7. Determine highly compensated employees
  8. Apply properly the top heavy rules
  9. Calculate the compensation limit

Hardware System Requirements:

  • Windows Vista, Windows 7, or Windows 8
  • Internet Explorer 8 or later, and set browser to allow pop-up windows.
  • High-speed Internet connection.
  • 1023 x 768 or higher display resolution.
  • Soundcard and Speakers.

Software Requirements:

Program related requests, questions, or concerns may be emailed to: