FIS Relius

This program was recorded during a live presentation on March 28-29, 2012.

From ERISA and nondiscrimination testing exemptions to governmental pick-up contributions, government plans enjoy the greatest legal flexibility of all qualified plans. In this 2-part Web seminar, speakers discuss the evolving definition of a government plan, including a tribal government plan, and the qualification flexibilities and restrictions of each.

Additionally, the program covers permissible special features distinct to qualified (401(a)), 403(b) and 457(b) government plans. Understanding how these unique government plan rules operate will help enable pension professionals to better serve government clients and to avoid common pitfalls associated with government plans.

Topics include:

• Government plan definitions
• ERISA exemption
• Qualification exemptions
• Qualification obligations
• Nondiscrimination testing
• Governmental pick up contributions
• FICA exemption
• Plan document issues for government plans
• Unique government plan provisions
• Government plans and 403(b)
• Government plans and 457(b)

Level: Overview.

Instructional Delivery Method
Recorded playback of a live presentation.

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

Kevin L. Burch, J.D., LL.M.

Objectives: After the seminar, an attendee should be able to:

1. Identify government and tribal government plans
2. Determine applicable qualification rules as well as government plan qualification exemptions
3. Design a government plan, whether a qualified plan, 403(b) plan or 457(b) plan
4. Explain the limitations of using a simple prototype document for a government plan
5. Recognize and operate unique government plan features
6. Apply nondiscrimination testing exemption
7. Determine FICA exempt government plans
8. Appreciate the relevance of governmental pick up contributions

Hardware System Requirements:

• Windows 95, 98, NT 4.0, 2000, XP, Windows 7
• Internet Explorer 4.01 or later, Netscape 4.08 or later, and set Internet browser to allow pop-up windows.
• High-speed Internet connection.
• Pentium 166+ MHz, 128MB RAM or more.
• 1023 x 768 or higher display resolution.
• Soundcard and Speakers.

Software Requirements:

• Silverlight Version 4 is required. Silverlight Version 5 or higher is preferred.
• Silverlight 4 System Requirements Information: http://www.microsoft.com/getsilverlight/locale/en-us/html/installation-win-SL4.html
• Silverlight Downloading:
  • If you do not have Silverlight on your desktop, you should see an automatic pop-up window that will allow you to install it.
  • If you don't see the pop-up window, or if you wish to install this application before you access the recording, you may download it from this locations: http://www.microsoft.com/getsilverlight/get-started/install/default.aspx   
• If you have questions or need assistance with accessing/downloading Silverlight, please contact your IT or MIS department.

Recorded Event Time Limitation:
This recorded event will be available for 20 days from your date of registration.

Program related requests, questions, or concerns may be emailed to: relius.education@sungard.com.