Finally Final! Hybrid Regulations and What They Mean

Available through November 5, 2015

Speakers: Andrew Ferguson, MSPA, Altman & Cronin Benefit Consultants and Kevin Donovan, MSPA, Pinnacle Plan Design

Click HERE to view the webcast outline!

Final cash balance regulations are finally here.  In this webcast, we'll discuss their meaning for both pre-existing cash balance plans and for new designs.  Covered will be permissible and impermissible interest crediting rates, plan termination issues, and conversion amendments. We will also focus on relief for offending provisions.

Learning Objectives:

• Understand the range of allowable interest crediting rates, including the different types of minimum interest crediting rates that apply for different types of interest credits.
• Gain knowledge of plan termination rules, with an eye towards what changes may be necessary for existing cash balance plans.
• Be able to assess a plan's compliance with final hybrid regulations and understand the relief available for provisions no longer allowed.

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REGISTRATION

Recorded  – 11/05/2015

Registration for Recorded Webcast Includes:

• Unlimited viewings of the Webcast recording to play anytime before the one year expiration date 

• Webcast outline and any additional presentation materials

Recordings are available 72 hours after the live webcast takes place.

Webcast Package Pricing

Please click here for information on package pricing for classroom style webcasts and webcourse viewing. For more details on additional training package offerings, please contact [email protected].

Methods of Registration

To prevent duplication of payment, please select only one method of registration. Once your registration is processed, you will receive an electronic Registration Confirmation to the e-mail address listed on your registration form.

Click here to download a registration form

Online   For credit card payment only. Receive an immediate e-mail Registration Confirmation.
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CONTINUING EDUCATION INFORMATION

ASPPA Members

The webcast is designed to offer registrants 2 ASPPA CE credits.

Enrolled Actuaries

The webcast is designed to offer registrants 2 JBEA Core CE credits for Enrolled Actuaries. The final decision as to the number and type of JBEA credits rests solely with the Joint Board for the Enrollment of Actuaries.

Enrolled Retirement Plan Agent (ERPA)

The webcast is designed to offer registrants 2 ERPA CE credits. The final decision as to the number of ERPA credits rests solely with the Internal Revenue Service.

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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.

Disclaimer
The statements and materials presented on ASPPA webcasts are solely the opinions of the speakers and do not represent the opinion or the position of ASPPA. ASPPA assumes no responsibility for the content and materials presented by speakers during the webcast.
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ABOUT THE SPEAKER

Kevin J. Donovan, MSPA, CPA

Kevin is a nationally recognized speaker and author in the area of qualified retirement plans. Kevin is a shareholder in the CPA firm of Beach Fleischman & Co., PC, and is managing member of the firm’s pension affiliate, Pinnacle Plan Design, LLC, where he specializes in designing retirement plans to maximize the benefits for business owners and principals. Kevin is an Enrolled Actuary as well as a Certified Public Accountant. He is a Member of ASPPA, where he has served on the Board of Directors and the Government Affairs Committee (GAC). Kevin is a founding Member of the College of Pension Actuaries (COPA) and currently serves as ACOPA’s Vice President. He also serves on ACOPA’s GAC where he has assisted in writing comment letters to the IRS and Treasury regarding proposed regulations. Kevin has been a contributing editor to Journal of Pension Benefits (JPB), the leading trade publication for pension professionals, where he previously authored a column concerning retirement plan design for small businesses. He is currently an editorial advisor for the JPB. Kevin has also been published in the Journal of Taxation of Employee Benefits, the Benefit Law Journal, as well as The ASPPA Journal. In addition, Kevin is a contributing author to the Life Insurance Answer Book for Qualified Plans and Estate Planning. Most recently Kevin was a contributing author to the AICPA publication The CPA’s Guide to Retirement Plans for Small Businesses in which he authored chapters on defined benefit plans and tax deduction issues regarding retirement plans. Kevin graduated from Syracuse University with a BS in Accounting in May of 1980. He has practiced in the retirement plan area for over 25 years.

Andrew W. Ferguson, FSA, EA

Andrew is a partner at Altman & Cronin Benefit Consultants, LLC. He is a Fellow of the Society of Actuaries, an Enrolled Actuary and an ACOPA Member. Andrew has extensive expertise in the design, valuation and administration of retirement plans, including a specialty in retirement programs sponsored by law firms and other professional service organizations. Andrew is vice president of the San Francisco chapter of the Western Pension and Benefits Council and is on the Leadership Counsel of ACOPA. He speaks regularly at conferences around the country, and has lectured at Stanford’s School of Law. Andrew is a Phi Beta Kappa graduate of Washington University in St. Louis with Bachelor’s and Master’s degrees in Math.

QUESTIONS

Registration and General Questions

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