FIS Relius

This program was recorded during a live presentation on September 25, 2007.

Recently, the IRS released two short pieces of guidance with potentially far-reaching consequences. This has left many practitioners scratching their heads. Proposed regulations limit the minimum normal retirement age for a pension plan. The transition rules are complex. While there is leeway for the employer, there is also a great deal of uncertainty, so much so that the IRS has also just released 9 pages of "relief before the ink was dry on the regulations!". The IRS tried to eliminate some uncertainty in another arena with new guidance on when a partial termination occurs.

This pre-recorded Web seminar will address both of these topics, including the following issues:

• Normal Retirement Age
  • Effect On Retirement Plan
  • Plans Where This Is An Issue
  • Pension Distributable Events
  • New Regulations
  • New Presumptions
  • Effective Date
  • Mandatory Amendment Deadline
  • New Transition Rules and "Relief"
  • Very Limited Anti-Cutback Relief
• Partial Termination
  • Issue
  • Presumption
  • Turnover rate
  • Employees Counted
  • Employees Affected
  • Strategies

Speaker – S. Derrin Watson, J.D., APM
Recipient of the 2006 ASPPA Educator's Award

Instructional Delivery Method
Group – Internet-Based

Prerequisite
There are no prerequisites for this course.

Level - Overview

• 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.

Program related requests, questions, or concerns may be e-mailed to: WebTechSem@relius.net