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Fundamentals of 401(k) and Other Qualified Plans
Newark, NJ - 6/12/2019 - 6/14/2019

Agenda
View and print the 2019 Agenda.

LEARNING OBJECTIVES: Upon completion of the program, an attendee should understand:

  • Basic definition and benefits of a “qualified” plan
  • Eligibility requirements for a qualified plan, the special requirements for a 401(k) plan, and the difference between a 1-year of service and a 2-year of service eligibility requirement design
  • Vesting alternatives for qualified plans
  • Cash-out rule and its application
  • Employer deduction limit for a qualified defined contribution plan and how to calculate the limit
  • 415 limits and what items constitute “annual additions” for 415 purposes
  • Ratio percentage coverage test and the effect of mandatory disaggregation in a 401(k) plan
  • Nondiscrimination testing requirements for a defined contribution plan and the requirements for a uniform allocation safe harbor plan and for an integrated plan
  • Special nondiscrimination tests (ADP and ACP) that apply to a 401(k) plan
  • Safe harbor 401(k) plans and the benefits of a safe harbor design
  • Difference between a traditional safe harbor plan, a qualified automatic contribution arrangement (QACA), safe harbor plan and an eligible automatic contribution arrangement (EACA)
  • Definition of a controlled group of corporations, “businesses under common control,” and an A-organization “affiliated service group”
  • Top-heavy plans and how the top-heavy rules impact a 401 (k) plan
  • General requirements for service provider and participant fee disclosures
  • Participant’s rollover options and the effect of the mandatory rollover requirements
  • Special 401(k) distribution restrictions, including the hardship distribution requirements
  • Roth deferrals and requirements for a qualified distribution from a Roth 401(k) plan
  • Requirements for a qualified domestic relations order (QDRO) and how to administer it
  • Distribution requirements that apply to a plan subject to the joint and survivor annuity requirements
  • Prohibited transactions and their consequences
  • Components of the IRS plan correction program and correction methods for specific 401(k) errors

If you have questions or need more information, please submit a "Call me" request from the menu on the right side of this screen or send an e-mail to relius.education@fisglobal.com. An Educational Services Team member will respond promptly.