NOTICE OF CHANGE FOR SEMINAR REGISTRATIONS:
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.

Fundamentals Series 02: Vesting [2017]
Presentor: David Schultz Recorded Date: 9/19/2017 Duration: 60 Min.

Description
This program was recorded during a live presentation given on September 20, 2017 at 12:00PM EST.
*******************************************************************************

Do you need to train someone new? Do you need to brush up on the basics, or to fill in gaps in your knowledge? SunGard’s Fundamentals Series may be just what you need. 16 convenient 1-hour web seminars provide the information a pension practitioner needs to function effective in the modern 401(k) world. Pick and choose the topics you need, or participate in the entire series: the choice is yours. Our standard pricing has been discounted to make attendance to all sessions in this series more cost effective. The series will cover the following:

  • Fundamentals Series 01: Eligibility
  • Fundamentals Series 02: Vesting
  • Fundamentals Series 03: Compensation and HCEs
  • Fundamentals Series 04: Coverage Test (Ratio Percentage Only)
  • Fundamentals Series 05: Elective Deferrals
  • Fundamentals Series 06: ADP/ACP Test
  • Fundamentals Series 07: Safe Harbor 401(k) Plans
  • Fundamentals Series 08: Nondiscrimination Testing and Allocations
  • Fundamentals Series 09: Allocation and Deduction Limits (415 and 404)
  • Fundamentals Series 10: Top-Heavy Testing
  • Fundamentals Series 11: Controlled Groups
  • Fundamentals Series 12: Participant Loans
  • Fundamentals Series 13: Distributions
  • Fundamentals Series 14: Fiduciary Requirements; Reporting and Disclosure

Fundamentals Series 02: Vesting [2017]

Vesting is a key part of retirement education, but it has many elements that are easily overlooked. Remarkably few experienced practitioners really understand the vesting break-in-service rules or fully know how to credit service for rehired participants. How do you know the vested percentage of a participant’s account?

This program provides a thorough discussion of the vesting rules. With clear examples, insightful analysis, and detailed explanations, you will learn all you need to know about how much a participant owns of a 401(k) account.

Topics include:

  • Vesting schedules
  • Vesting service
  • Transitioning to faster vesting
  • Forfeitures
  • Repayment
  • Rehired participants
  • Vesting amendments
  • Anti-cutback
  • Change in fiscal years
  • Normal Retirement Age
  • USERRA
Prerequisites:

There are no prerequisites or other advanced preparation for this program. No prior experience needed.

Level: Beginning.

Instructional Delivery Method
Group – Internet-Based

NASBA Field of Study: Taxes

Speaker: David Schultz, J.D.

Objectives: After participating in this program, an attendee should be able to:

  • Identify years of service for vesting purposes, including for rehired participants
  • Identify excludable service
  • Apply the break-in-service rules
  • Apply the break-in-service rules
  • Implement a change to the vesting schedule

 

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.