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Top Heavy - A Modern Perspective Archived Event
Presentor: S. Derrin Watson Recorded Date: 3/16/2004 Duration: 75 Min.

Description

The IRS recently released long awaited guidance on the EGTRRA safe harbor 401(k) exception to the top heavy rules. Important as that decision is, it is only one of the EGTRRA changes to top heavy, changes still not discussed in published IRS guidance.

This Web seminar, recorded on March 16, 2004, features a detailed overview of the top heavy rules from a modern perspective. This complex and detail-driven issue is made understandable and provide solutions for the situations practitioners face daily. You'll learn about:

  • Key Employee Definition
  • Key Employee Attribution
  • Top Heavy Testing
  • Effect of Distributions
  • Safe Harbor 401(k) Exemption
  • Vesting Requirements
  • Minimum Contributions and Benefits
  • Contributions That Can Satisfy Code Requirements
  • Frozen Plans
  • Deferral-Only Plans
  • Document Requirements

No prerequisite or advanced preparation is required for this course.

Presented By
S. Derrin Watson, J.D., APM

System Requirements

  • Windows 95, 98, NT 4.0 , 2000, XP
  • Internet Explorer 4.01 or later, Netscape 4.08 or later
  • 56K modem connection or better (128K recommended)
  • Pentium 166+ MHz, 128MB RAM or more
  • 800x600 or higher display resolution
  • Soundcard, Speakers

Recorded Event Time Limitation:
This recorded event will be available for 20 days from your date of registration.

 


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