FIS Relius

This program was recorded during a live presentation on April 26, 2007.

The Treasury has just finalized its very controversial 415 regulations. They’re BIG. The final regulations add 53 pages to the proposal, even though the final rules dropped a 15-page regulation on multiple annuity starting dates. And they’re NOW: The final regulations are effective for limitation years beginning after June 30, 2007.

The great bulk of the regulations relates to defined benefit plans, but there are also many key provisions which will affect defined contribution plans. This April 26 Web seminar will provide an overview of the new rules, with special attention to the needs of defined contribution practitioners.

The new regulations make important changes to the handling of post-severance compensation. This seminar will summarize those changes. For a more complete discussion, please attend our April 17 Web seminar: Compensation — The Foundation.

What You'll Learn
In this 100-minute program, we will cover:

• Summary of Post-Severance Compensation Rules
• Error Correction Outside the Regulations
• Contribution Deadlines
• Restorative Payments
• Unusual Annual Additions
• Plan Termination Reduces 415 Limit
• Plan Document Deadlines
• Entering and Leaving Affiliated Groups
• Effective Dates
• Defined Benefit Issues
  • 401(a)(17) Limiting 415 Compensation
  • Transfers and Rollovers
  • Multiple Annuity Starting Dates
  • Plans Exempt from Accrued Benefit Rules
  • Expanded Grandfather Rule

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 program. Those attending should have a working knowledge of the annual additions limit and how it affects qualified plans. An understanding of the defined benefit limit under Code §415(b) will be helpful.

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