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Understanding Short Plan Years [2018]
Date: 12/13/2018 Start Time: 12:00 PM (ET) Duration: 100 Min.

Description

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

NASBA Field of Study: Taxes

Speaker: David Schultz, J.D.

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

How to participate

You will need a phone (speakerphone, for multiple participants sharing the Primary registrant’s authorized connection) and Internet Access. The graphics presentation and illustrations will be viewed via the Primary registrant’s Web connection, while the speaker audio portion will be via the Primary registrant’s telephone. Important Note: The user registrant must be logged in via the internet for CE purposes. Select the "Fees" link on the right side menu of this page for more information about who is authorized to connect to the program, and for the cancellation/transfer policy.

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