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Restatement and Design Workshop
Charlotte, NC - 3/27/2015 - 3/27/2015

Description
It is hard to believe we are nearly half-way through the period to restate preapproved 401(k) and other defined contribution plans. The restatement process should involve more than slavishly following old decisions. Rather, it provides an opportunity to reflect and improve on plan designs.

This program focuses on plan design concepts and some of the issues that should be considered in the process. This program is not tied to any particular document. Rather, it illustrates approaches and pitfalls that can be used with any plan document. It also will show you the strengths and weakness of new design theories involving after-tax employee contributions. In addition, there will be plenty of opportunity to ask questions and get feedback from a nationally known speaker who assists in writing preapproved plan documents and knows the ins and outs.

Topics include:

  • Deadlines, dates, and controversies
  • Eligibility alternatives; elapsed time
  • Compensation issues and alternatives
  • Safe harbor design options and strategies
  • Using after-tax contributions
  • Matching contributions that work
  • Nonelective design strategies
  • The anti-cutback rule and other restrictions
  • Allocation conditions and waivers

NOTE: Back-to-back scheduling! The Restatement and Design Workshop is on the next day following the Plan Corrections: Fixing the Broken Plan Workshop. A multi-program registration discount is offered for those who wish to attend both programs at the same location. Attend both Workshops - Fixing the Broken Plan and Restatement and Design – and enjoy the multiple-program discount, an additional $50 savings!

Prerequisites
There are no prerequisites for this program. The speaker will assume that attendees have a general understanding of the operation of 401(k) and other retirement plans.

Who Should Attend
This is a course specifically for anyone involved in designing new plans or restating old plans. It will also be invaluable for professionals who advise employers on the effect of plan document choices. The program provides plan administrators, recordkeepers, attorneys, accountants, consultants, and trust officers a broad understanding of the concepts and problem areas in plan design and restatement.

Level: Intermediate

Instructional Delivery Method
Group – Live

Objectives
Upon completion of the course, attendees should be able to:

  • Suggest alternative effective date approaches for restatements
  • Apply correctly the elapsed time method and explain its uses and limitations
  • Understand the testing, contribution, and distribution rules that apply to after-tax contributions
  • Design safe harbor, matching, and nonelective formulas that accomplish employer objections
  • Determine when the anti-cutback rule will apply to a change and suggest alternative approaches
  • Advise an employer about the use of allocation conditions