Available until June 14, 2018
Speaker: James Kais, SVP & Managing Director, Transamerica Retirement Solutions
Small businesses are migrating to Multiple Employer Plans (MEPs) and pooled retirement plans at an increasing rate. Why? Employers want less administrative burden, a reduction in fiduciary risk and buying power from asset pooling. In this webcast, we discuss why many advisers, TPAs and their clients are choosing to be part of a pooled retirement plan with State Retirement Plans and the Fiduciary Regulations in the backdrop. Join the ASPPA team and Jim Kais of Transamerica for a lively and educational webcast that will also showcase business-building techniques in this area.
Available until June 21, 2018
Speaker: Robert M. Richter, Esq., APM, Vice President, FIS Wealth & Management
There has been an increase in the number of individuals dying with assets in a qualified plan. Improperly handling death distributions can result in additional liability and possible litigation. This webcast details the actions that must be taken upon the death of a participant. Discuss the determination of the proper beneficiary, including best practices for beneficiary designations to avoid potential conflicts; and the timing of the distributions, along with the proper reporting for tax purposes.
Available until July 11, 2018
Speaker: Alison J. Cohen, Esq., CPC, Senior Associate, Ferenczy Benefits Law Center LLP
Have you ever seen a car upside down and 30 feet up in a tree, and wondered how that could have happened? This webcast covers qualified plans that ended up in such a precarious position. The key issue is figuring out how you can begin to fix them. You will learn a practical approach to applying the key principles of EPCRS when the problem doesn’t fit any box.
Available until July 19, 2018
Speaker: Brian Furgala, Esq., CPC, QPA, GrayRobinson, P.A.
The anti-cutback rules of IRC §411(d)(6) are broad in their application to plan amendments, but are riddled with exemptions. Ensuring compliance, particularly in merger and acquisition transactions, is also a challenge for both plan sponsors and practitioners. Defining what benefits are protected is easier said than done. This webcast runs through practical examples of when protection or exemptions arise.
Available until July 25, 2018
Speaker: Kelsey H. Mayo, J.D., Partner, Poyner Spruill LLP
Qualified retirement plan arrangements are only one aspect of the total retirement package for many key employees. This webcast explores the different types of non-qualified plans and deferred compensation arrangements for select key employees. Particular focus is paid to how these plans can dovetail with qualified plan arrangements, unique administration considerations, the special tax rules administrators and sponsors should be aware of, and how to avoid traps for the unwary.
Available until August 16, 2018
Speaker: Pete Swisher, CPC, QPA, TGPC, Senior VP and National Sales Director, Pentegra Retirement Services
Clients want great ideas with simple explanations, not spreadsheets. The art of retirement plan design is not in the details, but in the client interaction. This webcast reduces key concepts to plan design simplifiers and “back-of-the napkin” conversations that lead to client action.
Available until August 17, 2018
Speakers: Steven L. Diess, EA, MAAA, President, Independents Actuaries, Inc..; and Alan J. Stonewall, FSPA, Principal Consultant and Owner, Northwest Actuarial Consulting, LLC
The number of large defined benefit plans in the U.S. has fallen by over 70 percent since their heyday in the early 1980s. What’s a pension actuary to do in a world with a shrinking client base? How about retiree medical valuation work? There are well over 100,000 public sector agencies in the U.S., and most of them have retiree medical benefits to value — plenty for all of us! It doesn’t take a complete reinvention of yourself, just an understanding of how to apply the skills you already have in a slightly different way.
Available until August 29, 2018
Speaker: Lorraine Dorsa, MSPA, Actuary, Aegis Pension Services, Inc.
Cash balance plans are quite the trendy option, and defined benefit plans have a lot going for them. For the right client, they are powerful ways to boost tax-qualified retirement savings and accumulate significant amounts at retirement. Cash balance plans offer the additional benefit of easy customization and coordination with the client’s existing defined contribution plans. This webcast is for anyone with an interest in how cash balance and defined benefit plans can work for closely held businesses in today’s environment and when and how to present them. It is real-world and practical, not actuarial or techie.
Available until August 31, 2018
Speaker: David Schultz, JD, APM, FIS Relius
Retirement plan professionals often find themselves in the middle of the competing financial interests of plan sponsors and participants. Determining right from wrong is not always an easy task. Personal and professional relationships, and good intentions can make it difficult to choose the right path in difficult situations. This webcast reviews the ethical standards established by the IRS and ARA/ASPPA and present real-life examples to highlight good ethical decision making.
Available until September 26, 2018
Speaker: William C. Grossman, ERPA, QPA
This webcast addresses the complex rules of RMDs and the diverse circumstances a plan administrator faces in dealing with a variety of participant scenarios. Explore real-life situations and solutions based on the guidance where it exists and best practice options for the gray areas we often encounter in the administration of plans. This webcast is devoted to DC plan RMDs; however, it also covers DB RMDs in light of the growing popularity of DC/DB combo plans. Discuss aggregation of RMDs and participants with multiple plans over their lifetime.
Available until September 28, 2018
Speaker: Joseph J. Lazzarotti, CIPP, Attorney at Law, Jackson Lewis, PC
An infamous bank robber once said, “I rob banks because that’s where the money is.” Data thieves, understandably, have a similar strategy — go where the data is. If there is one thing benefit plan service providers and plan sponsors have, it is lots of data. Businesses are slowly discovering the range of cyber risks facing them, including spear-phishing, ransomware and even their own employees. But many are not doing what they need to do and are woefully out of compliance. Just calling the “IT Guy” is not a good strategy. This webcast gets businesses started on a comprehensive approach to combating cyber risk and minimizing legal compliance risk.
Available until September 13, 2018
Speaker: Kelly Finnell, Howard Kaplan, Carla Klingler, Michael McGinley, and Lee Swerdlin
ESOPs are a powerful financial and ownership transition tool. However, broad statutory requirements and fiduciary risks (real and perceived) can be quite intimidating for professionals when questioned by their clients about becoming an “ESOP Company.” In this webcast, a panel of experienced ESOP consultants seek to demystify some of the elements of this fascinating tool, from both technical and operational perspectives. Topics include transition strategies, tax implications, business valuation, fiduciary responsibilities, comparative ERISA plan administration and compliance, and growing a more productive “ownership culture.”
Available until October 3, 2018
Speaker: Kelsey Mayo, Poyner Spruill LLP, Partner with Employee Benefits Group
403(b) plans are unique — some even say quirky! They have unique rules, and therefore, have unique problems. As with 401(a) plans, undiscovered errors can result in hefty sanctions, government audits, claims for benefits and expensive remediation. Take an in-depth look at common operational errors that occur in 403(b) plans, how they often happen, how to avoid them and how to correct them.
Available until October 17, 2018
Speaker: S. Derrin Watson, of the Law Offices of S. Derrin Watson
Hurricanes Harvey, Irma and Maria have exacted a terrible toll. The cost for victims is enormous, affecting employers and participants alike. Congress has just passed a law providing important retirement plan opportunities for those affected by the hurricanes. This is in addition to relief and extensions announced by the IRS, DOL and PBGC. The webcast examines both the available relief and the inexplicably stubborn deadlines that remain unchanged.
Available until October 19, 2018
Speakers: Alisa Wolking, Director of Political Affairs; and Andrew Remo, Director of Legislative Affairs; American Retirement Association
Washington is laser-focused on tax reform, and legislators are considering proposals that could undermine vital retirement plan incentives as they look to make tax reform “revenue neutral.” Join us for this informative webcast to learn how the current proposals could threaten retirement savings incentives and learn what to expect and prepare for the ASPPA Annual March on Capitol Hill.
Available until November 7, 2018
Speaker: Richard S. Phillips, AIF, ERPA, CPC, QPA, QKA, President and CEO, ERISA Consultants, Inc.
Multiple DC plans, combined with a cash balance plan, can provide greater flexibility to achieve the plan sponsor’s objectives. However, the interplay amongst coverage testing, non-discrimination testing and top-heavy status lead to a quagmire of regulations. In this webcast, explore this interplay and associated risk to establish a plan design and testing roadmap that ensures passage. Supplemental material includes a plan design and testing roadmap, and real-world case studies.
Available until November 8, 2018
Speaker: Robert M. Kaplan, CFP, CPC, QPA, APA, Director of Technical Education, American Retirement Association
Your clients are hearing from advisers and service providers the advantages of having after-tax and Roth provisions in their plans. But as with all plan design provisions, the devil is in the details. This interactive, 50-minute, fast-paced session will highlight the “whys and why nots” of Roth deferrals, Roth conversions and the often overlooked after-tax contributions. You will take away both discussion points for clients and their participants when it comes to adding or maintaining these plan features.
Available until November 9, 2018
Speaker: Kristina G. Kananen, QPA, QKA, DC Customer Support, DATAIR Employee Benefit Systems, Inc.
Distributions made to participants and beneficiaries are often fraught with anxiety on the part of the recipients and stress on the part of the administrator processing the distribution. The administrator’s stress does not end when the check has been written and delivered, as there is still the IRS to satisfy. Ensuring withheld taxes are deposited by the liability date, accumulating the required data for the Form 1099-R, preparing it, mailing it to the recipient, and submitting it to the IRS by the due dates, still need to be done. Filing Form 945 to properly report federal tax liability and amounts withheld rounds out the distribution process.
Available until November 29, 2018
Speaker: Lauren R. Okum, ASA, EA, MAAA, MSPA, Owner and Actuary, Premier Actuarial Solutions
Companies sponsor defined benefit plans for different reasons. While the law and regulations are the same for large plans and small plans, the focus is usually very different. This webcast will detail many of the differences to assist an actuary or other DB practitioner transitioning from the large-plan market to the small-plan market.
Available until December 14, 2018
Speaker: Mary Ann Rocco, EA, MSPA, Owner and Third-Party Consulting Actuary, Mary Ann Rocco
This webcast will unravel the mystery of calculating RMDs for defined benefit plans, including cash balance plans. The elimination of the ‘DC Account Balance Method” for defined benefit plans in 2006 created some confusion in the small plan actuarial community that seems to linger to this day. We will address the most important issues by going through specific and detailed calculations, using real-life situations, while addressing the black and white with the gray.