Available until November 6, 2020
Speaker: David Kupstas, FSA, EA, MSPA Chief Actuary, Actuarial Consulting Group, Inc. – Midlothian, VA
Experience Level for Attendees: Advanced
Target Audience: TPAs, Actuaries and Administrators
Keywords: Defined Benefit, top heavy, key employee
IRS Program Number: CZTXU-Q-01083-19-O
Description: Is “top-heavy” a schoolyard insult? A plan qualification failure? It is neither of these, but you do need to meet certain vesting requirements and provide minimum contributions or benefits if your retirement plan is top-heavy. In this webcast, we will briefly review the definition of “key employee” and explain how the 60 percent top-heavy ratio calculation works before moving on to outline the minimum benefits that must be provided in DC plans, DB plans, and DB/DC combos. We will spend time on the “weightier” topics such as safe harbor 401(k) exemptions, aggregation groups, and plan document issues.
Learning Objectives
- Determine when a plan is top-heavy.
- Discuss what minimum benefits must be provided in top-heavy DC plans, DB plans, and DB/DC combos.
- Explore changes in the top-heavy rules that have occurred since the regulations were last updated many years ago.
- Dive into some of the trickier aspects of top-heavy on which the rules are unclear or ambiguous.
OD Registration Link: https://asppa.personifycloud.com/PersonifyEbusiness/Events/APA-Events-Calendar/Meeting-Details/productId/27943240
Registration Deadlines:
On-Demand: 11/06/2020
CE Credit: 1 ASPPA, 1 NTSA 1 NAPA, 1 ERPA, 1 JBEA Noncore
About the Speaker:
David J. Kupstas is Chief Actuary with Actuarial Consulting Group, Inc. in Midlothian, VA. He has worked in the retirement plan industry for over 25 years, specializing in plan design, administration, and compliance testing for small and mid-size plans of all types, particularly traditional defined benefit plans, cash balance/401(k) combos, and cross-tested defined contribution plans. He is a regular speaker at local, regional, and national seminars for actuaries and CPAs.
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Individual Viewer |
Additional Viewers |
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ASPPA Member: $59.00 |
ASPPA Member: $24.50 |
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Non-member: $99 |
Non-member: $39.50 |
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General Information
Cancellation Policy
All webcasts are non-refundable. If you have registered for the live webcast and are unable to attend, please email [email protected] and request to transfer your registration to the recorded version. This request must be made before the live webcast takes place.
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Statements and materials presented on American Retirement Association webcasts are solely the opinions of the speakers and do not represent the opinion or the position of the American Retirement Association. The American Retirement Association assumes no responsibility for the content and materials presented by speakers during the webcast.
Questions
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