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ERISA 02: FAQs re Restatements and IDPs
Presentor: David Schultz Recorded Date: 11/20/2015 Duration: 60 Min.

This program was recorded during a live presentations given on November 20, 2015 at 12:00PM EST.

FAQs Regarding Restatements and Individually Designed Plans

With the pending April 30, 2016 deadline to complete plan document restatements for the Pension Protection Act (“PPA”), questions abound regarding plan documents and the restatement process. Add to the mix the issues raised by the IRS’s recent announcement that they will be no longer provide determination letters to individually designed plans (“IDPs”) except upon initial qualification and plan termination, and plan documents are a hot topic. This web seminar examines the very topical issues surrounding pre-approved document restatements and IDPs.

Topics include:

  • What is the effective date of a restatement?
  • Restrictions on the use of forfeitures in safe harbor plans
  • Document signature issues
  • Completing describe lines
  • Scrivener errors
  • Document issues related to:
    • Plan terminations
    • Service provider changes
    • Plan Sponsor changes
  • Changes to the DL program for IDPs
  • Preapproved documents for DB plans, 403(b) plans, and ESOPs

There are no prerequisites or other advanced preparation for this program. The speaker will expect attendees will have a general understanding of plan documents.

Level: Intermediate. Instructional Delivery Method
Group – Internet-Based

Speaker: David Schultz, J.D.

Objectives: After attending this Web seminar, an attendee should be able to:

  • Identify the proper timing and process for executing PPA document restatements
  • Determine the consequences and methods to address certain document errors
  • Understand the IRS’s new procedures and limitations on determination letters for IDPs
  • Learn about the status of preapproved documents for ESOPs, DB, and 403(b) plans

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