FIS Relius

This program was recorded during a live presentation on October 5, 2012.

So much of working with controlled groups centers on the coverage and nondiscrimination rules, raising many questions:

• Who must you count?
• Who is an HCE?
• What compensation do you use?
• How do you do the general test when some related employers don’t participate in the plan?
• What about the ADP test? How about top-heavy testing?
• When can you permissively aggregate plans?
• When and how can you use restructuring?
• How do related employers impact the minimum participation rules?
• What happens when group membership changes?
• How do you show related employers pass coverage?
• How do related employers affect the testing of tax-exempt employer 403(b) plans?

This web seminar takes a careful look at all of these issues. The speaker helps participants work through detailed examples, so they can see how the rules operate in practice.

This program does NOT look at all on how a controlled group or affiliated service group is formed. That is considered a given. Instead, the seminar focuses on testing once it has been determined that employers are related.

And, as always, participant questions are welcomed. Registrants of this web seminar who have a related employer testing issue with which they are struggling may email it to relius.education@sungard.com at least one week before the presentation, and the speaker will work it into the program when possible.

Prerequisites: There are no prerequisites or advanced preparation. The speaker will assume attendees understand coverage, nondiscrimination, and top-heavy issues for single-employer 401(k) plans.

Level: Intermediate

Instructional Delivery Method:
Recorded playback of a live presentation.

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

Objectives: After attending this presentation an attendee should be able to do the following for a group of related employers:

1. Perform coverage testing for different plan configurations
2. Recommend strategies to address coverage and nondiscrimination problems
3. Perform ADP, ACP, and 401(a)(4) testing
4. Determine who is an HCE of related employers
5. Determine the required aggregation group when multiple plans exist
6. Use permissive aggregation and restructuring to aid in testing
7. Recommend appropriate corrections for testing failures resulting from incorrect related employer determinations
8. Apply the minimum participation rules to a defined benefit plan sponsored by some (but not all) related employers
9. Explain how the related employer works for 403(b) plans, SEPs, and SIMPLEs

Hardware System Requirements:

• Windows 95, 98, NT 4.0, 2000, XP, Windows 7
• Internet Explorer 4.01 or later, Netscape 4.08 or later, and set Internet browser to allow pop-up windows.
• High-speed Internet connection.
• Pentium 166+ MHz, 128MB RAM or more.
• 1023 x 768 or higher display resolution.
• Soundcard and Speakers.

Software Requirements:

• Silverlight Version 4 is required. Silverlight Version 5 or higher is preferred.
• Silverlight 4 System Requirements Information: http://www.microsoft.com/getsilverlight/locale/en-us/html/installation-win-SL4.html
• Silverlight Downloading:
  • If you do not have Silverlight on your desktop, you should see an automatic pop-up window that will allow you to install it.
  • If you don't see the pop-up window, or if you wish to install this application before you access the recording, you may download it from this locations: http://www.microsoft.com/getsilverlight/get-started/install/default.aspx   

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 emailed to: relius.education@sungard.com.