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Defined Benefit Plan Document Workshop – A 2-Part Program [2019]
Presentor: David Schultz Recorded Date: 6/17/2019 Duration: 200 Min.

Description
This program was recorded during live presentations given on June 17 & 18, 2019.
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The pre-approved defined benefit plan restatement period has begun. Perhaps the most notable change is that this is the first time the IRS has permitted cash-balance provisions to be included in a pre-approved plan, but there is more. Plan sponsors using pre-approved plan have until April 30, 2020 to restate their plan documents.

The program provides a line-by-line review of the Adoption Agreement as well as a review of key provisions in the Basic Plan Document. The focus is primarily on the Adoption Agreement formatted volume submitter plan, giving background and explanations as to its use, including suggested completion of check-box and blank line options. Attendees receive a practical understanding of the FIS pre-approved defined benefit plan document.

Topics include:
  • The pre-approved defined benefit plan remedial amendment period and deadlines
  • Restatement prior to plan termination
  • Impermissible provisions
  • The impact of modifications to the pre-approved document
  • A detailed review of the DB Adoption Agreement
  • Highlights from the DB Basic Plan Document
Program Schedule (Eastern Time):
  • Day 1: Monday, June 17, 2019, at 2:00 pm ET (100 min.) [New Time]
  • Day 2: Tuesday, June 18, 2019, at 12:00 pm ET (100 min.)
Prerequisites:

There are no prerequisites for this program however, participants should come with a basic understanding of qualified retirement plans. Attendees should have at least one year of experience working with plan documents.

Level: Intermediate
Instructional Delivery Method
Group – Internet-Based

NASBA Field of Study: Taxes

Speaker: David Schultz, J.D.

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

  • Understand the unique issues associated with defined benefit plan documents
  • Complete the adoption agreement to reflect intended plan designs (typically determined by the plan’s actuary)
  • Select the proper effective date for the document
  • Interpret key provisions in the Adoption Agreement and Basic Plan Document, and more

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