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The top-heavy rules of Section 416 of the Code are among the most confusing and aggravating in retirement law. They are sufficiently unpleasant that Congress has offered top-heavy exemptions as an incentive to adopt particular plan designs. This web seminar makes this complex and detail-driven issue understandable and provides solutions for the situations practitioners face daily.
Topics include:No prerequisite or advanced preparation is required for this course. The instructor will assume attendees have a minimum of one year of experience.
Level: Intermediate.NASBA Field of Study: Taxes
Speaker: David Schultz, J.D.Objectives: After attending this seminar, attendees should be able to:
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