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Focus 04: Troubleshooting Cross-Tested Plans '14
Presentor: Stephen Forbes Recorded Date: 4/14/2014 Duration: 60 Min.


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

Focused Topic 04:Troubleshooting Cross-Tested Plans
Restructuring, Age/Service Schedules, Banding, Family Members, and More
Mondays with Derrin and Steve

The cross-tested profit-sharing plan is among the most popular plan designs today. The plan design affords the practitioner the flexibility he/she needs to tailor a plan that meets the needs of the owners and the workforce. But cross-testing is sensitive to changing demographics. Often a practitioner is surprised by changes and he/she must know how to react to the changes.

There are many approaches to a cross-tested plan, with very different outcomes. Unless a practitioner understands all the tools available to the plan, the practitioner may well provide a plan that is less effective or more costly than it could or should be. This web seminar provides the practitioner the tools he/she needs to address issues that arise in a cross-tested plan.

Topics include:

  • Restructuring into Component Plans
  • Using Family Members
  • “Each Participant in Own Classification”
  • Combined Cross-Tested & 401(k) Designs
  • Banding
  • Testing Alternatives; Imputing Permitted Disparity
  • 11(g) Amendments
  • Age/service schedules
Prerequisites: There are no prerequisites and no advance preparation required for this program. However, an attendee should have an understanding of the fundamental rules and concepts of 401(k) administration and testing.

Level: Intermediate

Instructional Delivery Method
Group – Internet-Based

Speaker – Stephen W. Forbes, J.D., LL.M.
Author ofThe 5500 Filing Guide

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

  1. Determine when restructuring a cross-tested plan will help
  2. Restructure a plan using family members
  3. Determine when rate banding can help a plan pass nondiscrimination testing
  4. Understand the flexibility of “each participant in his/her own classification” plan design
  5. Determine when to use an 11(g) amendment in a cross-tested plan
  6. Utilize a gradual age and service schedule
  7. Determine when to average EBARs
  8. Determine when to average compensation

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: