Plan Restatement Issues and Design Possibilities

Available through June 24, 2015

Speakers:  Richard A Hochman, JD, APM, GFS McKay Hochman Co. Inc. and Robert M. Richter, J.D., LL.M., APM SunGard Relius

Click HERE to view the webcast outline!

With the opening of the second Pre-Approved Defined Contribution Plan Restatement Cycle it is time to review client plans and make sure that all plans are amended and restated timely. The restatement period closes on April 30, 2016, and It is important to set up a work plan to assure that the restatement process works smoothly. Depending on plan design issues, such as the treatment of forfeitures, some clients may prefer to restate later in the process rather than earlier. It is also a good time to clean-up design issues on takeover cases; such as eliminating a last day requirement when matches are made throughout the year. The session will address strategies to be considered in setting up your work plan.

Attendee Takeaways:

• What are some of the key changes between the EGTRRA documents and this restatement that may impact plan operation?

• Can safe-harbor 401(k) plans be restated throughout the two-year window period or are there potential limitations?

• Since the documents were drafted using the 2010 Cumulative List, what, if any, interim amendments will need to be attached when the restatements are adopted

REGISTRATION

Registration Prices

Recorded Webcast

(registration deadline: 06/24/15)

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.

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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 Non-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 SPEAKERS

Richard A Hochman, JD, APM

Rich has an extensive background in the tax and employee benefits field.  In his role as President at McKay Hochman, Rich supervises a team of attorneys and consultants in the design, drafting and support of pre-approved and custom documents.  As a member of the firm’s training faculty, he regularly participates as an instructor in continuing education programs sponsored by the firm, including both regional and in-house programs and has spoken at a variety of pension industry forums such as the Enrolled Actuaries Meeting (EA), American Society of Pension Professionals and Actuaries, (ASPPA), National Institute of Pension Administrators (NIPA), among others.  Rich was recognized with ASPPA’s Educator of the Year Award for 2012, joining a very select group of distinguished retirement industry educators.

Rich has held numerous volunteer positions with the American Society of Pension Professionals and Actuaries (ASPPA).  He currently serves as the organization’s Secretary/Treasurer and member of the Executive Committee.

During his benefits career, Rich has also published tax analysis for use by attorneys, accountants and consultants on a broad range of topics.  He earned a BA degree in Political Science, a BS degree in Business Administration, an MBA and a JD degree from the State University of New York at Buffalo.

Robert M. Richter, J.D., LL.M., APM SunGard Relius

Robert is a Vice President with SunGard Relius in Jacksonville, Florida. Robert manages the consulting department and is instrumental in authoring and supporting SunGard Corbel's retirement plan documents. He is a frequent lecturer and author on matters involving qualified retirement plans and cafeteria plans. He is an active member of the American Society of Pension Professional and Actuaries (ASPPA) and has held numerous positions within ASPPA including, including President from October 2011 to October 2012. Robert is a Fellow of the American College of Employee Benefits Counsel and is a member of the National Institute of Pension Administrators (NIPA), the Florida Bar, and other organizations. Robert received a B.S., with a major in Finance, from the University of Florida, a J.D. from Florida State University, and an LL.M. in taxation from the University of Florida.

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