Description

It's been over a decade since the IRS issued the nondiscrimination final regulations under Section 401(a)(4). "Detailed" doesn't begin to describe the mind-numbing 186 pages of government-speak. These rules intimately affect many aspects of plan operation and design. With the IRS stepping up plan audits, practitioners must have a thorough understanding of the nondiscrimination rules. What You'll Learn This Web Seminar will outline the effect of the nondiscrimination rules on defined contribution plans. Using clear analysis, examples, and humor, the speaker will present a clear path through the nondiscrimination rules for both novices and experienced practitioners. However, those who attend the seminar should already have a good understanding of the coverage rules, which is available in a companion Coverage Web Seminar. Topics for this program include: Review of Plan Aggregation and Disaggregation Design-based Safe Harbors Points-based Allocations Effect of Allocation Conditions Combining Formulas Permitted Disparity General Nondiscrimination Test Restructuring Benefits, Rights, Features Amendments Correcting Problems Speaker – S. Derrin Watson, J.D., APM Prerequisites There are no prerequisites for the program. This is an intermediate level course. We will focus on defined contribution nondiscrimination. Because of the detailed nature of the topic, this program will not cover nondiscriminatory compensation, or cross-tested designs. However, we do offer Archived Web Seminars relating to these topics. How To Participate You will need a phone (speakerphone for multiple participants) and Internet Access. The graphics presentation and illustrations will be viewed via a Web connection, while the speaker audio portion will be via your telephone. Important: Be sure to complete the Browser Test before accessing the program login. Questions Questions may be submitted by participants ONLINE during the program. Your questions will be addressed during a Q&A session at the end of the program. All questions and answers (including those that time does not permit us to answer during the program) will be posted on our Web site for participants to access. Program Schedule* NOTE: Time specified is EASTERN TIME. DAY DATE TIME* Tuesday 05/11/04 2:00 p.m. to 3:30 p.m. Eastern Time (1:00 p.m. CT; 12:00: p.m. MT; 11:00 a.m. PT)