To register for Relius Education seminars and conferences, please login or register for a new login account before proceeding. For more information, please see the Benefits of a Relius User Login Account. For assistance, please contact Client Services at 800-326-7235, and select Option 6.

Cross-testing Forecast: Clouds Overhead! [2016]
Presentor: Derrin Watson Recorded Date: 3/22/2016 Duration: 60 Min.

This program was recorded during a live presentation given on March 22, 2016 at 12:00PM EST.

Recent IRS proposed regulations on cross tested plans have many practitioners understandably concerned. The Treasury wants to require plans to set up allocation groups according to reasonable business criteria, or lose the ability to perform the average benefit test in nondiscrimination testing.

This special 60 minute web seminar will provide a careful analysis of the new rules and what they would mean for the future of cross-tested plans. If you design or test cross-tested plans, this may be one of the most important web seminars you will attend this year.

Topics include:

  • Overview of the general nondiscrimination test
  • Alternative cross-tested designs
  • Reasonable, objective classifications in coverage
  • Treasury proposal
    • Effective date
    • Condition for average benefit test
    • Effect on different plans
      • Plans unaffected by the proposal
    • Alternative approaches

The presenter will assume attendees understand the fundamentals of the operation and testing of cross-tested plans. A minimum of one year’s experience in working with cross-tested plans is recommended.

Level: Intermediate

Instructional Delivery Method
Group – Internet-Based

NASBA Field of Study: Taxes

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

Objectives: At the conclusion of the seminar, attendees should be able to:

  • Describe the effect of the proposal regulations/li>
  • List alternative approaches to addressing the proposal
  • Determine how the proposal would affect cross-tested and other general tested plans

All ownership and intellectual property rights in and relating to this website and all of its contents or any copies thereof, including but not limited to copyrights, logos, trademarks, service marks, design, text, videos, sound recordings, images, links, graphics, code, concepts and themes are owned by SunGard and/or its subsidiaries (collectively "SunGard") or used under authorized license by the SunGard. Any recording, reproduction, transmission, distribution, publication, performance, broadcast, hyperlink, creation of derivative works or other use in whole or in part in any manner without the prior written consent of the SunGard is expressly prohibited. Without the prior written consent of the SunGard, you shall not insert a hyperlink to this website or any part thereof on any other website or "mirror" or frame this website, any part thereof, or any information or materials contained in this website on any other server, website or webpage.