Sample Topics

The Ins and Outs of Automatic Contribution Arrangements

The use of automatic contributions arrangements (sometimes called automatic enrollment) is increasing. This webcast will focus on the rules applicable to EACAs, QACAs and ACAs. In addition, examples will be used to help attendees understand the practical application of these rules. We will also focus on trends relating to automatic contribution arrangements, such as the application of escalator provisions to participants who have affirmative deferral elections.

Roth Contributions: New Opportunities and Pitfalls

The Small Business Jobs Protection Act first allowed 401(k) and other deferral plan participants the opportunity to convert funds from pre-tax to Roth 401(k) accounts by an in-plan transfer of benefits that were then distributable and while some 401(k) plans adopted the feature, many elected to forego the change. The American Taxpayer Relief Act of 2012 (ATRA) extended opportunities for plan participants to convert pre-tax 401(k) and 403(b) accounts. In an environment where the belief that tax rates will continue to increase, this may be a good time for plan sponsors to take another look at in-plan Roth conversion features. The changes within ATRA, subsequent IRS guidance and a focus on retirement readiness provide new ways to look at the conversions and how they should be presented to your Plan Sponsors. Join us for this review and discussion.

The Ins and Outs of Coverage Testing

In this session, we will discuss the various coverage tests, including the ratio percentage and average benefits test. In addition, we will address methods for improving coverage testing results, such as the use of permitted disaggregation, restructuring and testing on the basis of equivalent benefit rates. This session will also cover correction methods for addressing a failed coverage test, including the use of fail-safe coverage options and retroactive plan amendments.

Ethics for Benefit Professionals

Understanding ethical requirements and applicable codes of conduct is critical to performing professional services with high standards of professionalism and client service. It is also important in being able to mitigate the risk of being sued. Among topics to be covered in this webinar will be conflicts of interest, privilege, Circular 230 ethical requirements, and ethical duties of business owners.

Business Structures – With an Emphasis on Partnerships and Partnership

The rules governing partnership taxation are complex and, in connection with retirement plans, a number of issues arise such as how deductions are allocated among partners, where deductions are taken, whether contributions are fully deductible, how to handle partners with income from multiple partnerships, deferrals in excess of earned income, and the like. This webcast will provide attendees with a deep-dive discussion of partnership tax issues related to qualified retirement plans, but will start with the whole issue of actually choosing what form the business entity should take and a review of the pros and cons of the multiple options for both structure and taxation that now exist under our tax system. The special issues applicable to self employeds and partners will be addressed.

3(16) Administration: Challenges and Responsibilities

A discussion regarding the ins and outs and pros and cons of a TPA taking on 3(16) responsibilities.