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Restatement 11: Allocation Conditions and Waivers
Presentor: Derrin Watson Recorded Date: 10/20/2014 Duration: 60 Min.

This program was recorded during a live presentation given on October 20, 2014 at 12:00PM EDT.

This series provides education and commentary on plan designs and the restatement process. It focuses on legal principles which can apply to any plan, rather than on the specifics of any one plan document. As always we look forward to answering attendee questions, whether submitted ahead of time or during the program.

All sessions will be recorded and available for purchase. Due to the inability to track attendance, however, a Letter of Participation is not provided for recorded events.


Restatement Perspectives 11: Allocation Conditions and Waivers

One of the more overlooked sets of provisions in a plan document relates to allocation conditions, yet the effect of employer choices can be profound. This program looks in depth at allocation conditions and the effect of available choices.

Topics include:

  • Permissible allocation conditions
  • Allocation conditions which force the general nondiscrimination test
  • Waivers of allocation conditions
  • Match allocation issues
  • Effect on funding deadlines
  • Effect of military service
  • Coverage and nondiscrimination consequences

Prerequisites: There are no prerequisites or advance preparation for this program. The instructor will assume attendees are familiar with preapproved plan documents and with the operation of 401(k) plans.

Level: Intermediate

Instructional Delivery Method
Group – Internet-Based

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

Objectives: After attending the presentation, you should be able to:

  1. Advise an employer on appropriate selection of allocation conditions
  2. Determine how selected allocation conditions will affect plan testing
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.

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.

Program Schedule (Eastern Time)
Monday, October 20, 2014
12:00 noon to 1:00 p.m. Eastern Time
(11:00 a.m. CT; 10:00 a.m. MT; 9:00 a.m. PT)

Program related requests, questions, or concerns may be e-mailed to: