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Attribution: What You Don't Know Can Hurt You
Presentor: Derrin Watson Recorded Date: 4/10/2014 Duration: 100 Min.

This program was recorded during a live presentation given on April 10, 2014 at 12:00PM EST.

Ownership attribution rules are some of the most important elements of retirement plan administration. They affect HCE status, top heavy, RMDs, prohibited transactions, controlled group and affiliated service group determinations, and more. Unfortunately, there are three different attribution systems, and except for the rules treating children under 21, there is some difference between the three systems in every relationship. To make matters worse, practitioners become horribly confused trying to determine what system goes with what issue. If you try to determine HCE status based on the controlled group attribution rules, for example, you can easily make serious mistakes.

This program looks at all three attribution systems, shows you where they are alike and where they are different, and illustrates when you use each one. It is filled with examples to help you see how the rules work in practice.

Topics include:

  • 318, 1563 and 267 attribution comparison
  • Family attribution
  • Attributions between entities and owners
  • Option attribution
  • Operational rules
  • Excepts to attribution

Prerequisites: The speaker will assume attendees have a general knowledge of the operation of defined contribution plans and a basic awareness of the related employer rules. However, detailed knowledge is not required.

Level: Intermediate

Speaker - S. Derrin Watson, J.D., APM
Recipient of ASPPA's 2006 Educator of the Year Award

Objectives: After the seminar, attendees should be able to:

  1. Determine which attribution system applies to a retirement plan determination
  2. Correctly apply the attribution system

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