Available through December 1, 2016
Speakers: Richard A. Hochman, APM, GFS, President, McKay Hochman Company, Inc.; and Charles Lockwood, J.D., LL.M., ASC Institute, LLC
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In a non-standardized prototype, volume submitter or custom document, a plan document using the Section 414(s) safe harbor for compensation while excluding bonuses, commissions or overtime, etc., must pass the ratio compensation test in order for the plan to meet the 414(s) safe harbor. This webcast will use examples to demonstrate how the ratio-compensation test is to be run. The webcast will discuss and demonstrate, via example, handling the correction if the test fails. Lastly, it will cover what to do with a plan excluding bonuses and commissions in a permitted disparity allocation that is discovered as you map them to your document in a takeover plan; using full compensation in ADP/ACP testing; and failing the Section 414(s) ratio compensation test in a safe harbor 401(k) plan.
Key Takeaways:
1. Discover how to perform a ratio-compensation test
2. Identify options available for handling a failed ratio-compensation test
3. Outline strategies for holding the failed test discussion with the employer
REGISTRATION
Registration Deadline:
Live – 12/01/2015
Recorded – 12/01/2016
| Individual Viewer | Additional Viewers |
| ASPPA Member:$110 | ASPPA Member:$40 |
| Non-member:$180 | Non-member:$65 |
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.
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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.
IRS Program Code: CZTXU-Q-00561-15-O
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.
ABOUT THE SPEAKER
Rich Hochman has an extensive background in the tax and employee benefits field. In his role as Managing Director at McKay Hochman, he supervises a team of attorneys and consultants in the design, drafting and support of pre-approved and custom documents on behalf of the firm’s client base. As a member of the firm’s training faculty, Rich regularly participates as an instructor in continuing education programs sponsored by the firm. He earned ASPPA’s Educator of the Year Award in 2012, and has served as vice president and member of the Leadership Council.
Charles Lockwood is a principal with the ASC Institute and has over 20 years of experience in the employee benefits field. Prior to joining ASCi, he was a principal with the pension consulting firm Global Benefit Advisors and a vice president with Pension Publications of Denver. Prior to entering private consulting, Charles worked in the Employee Plans Division in the National Office of the Internal Revenue Service as a Tax Law Specialist.
QUESTIONS
Registration and General Questions
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703.516.9300
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