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Fundamentals 07: Safe Harbor 401(k) Plans [2017]
Presentor: David Schultz Recorded Date: 11/27/2017 Duration: 60 Min.

Description
This program was recorded during a live presentation given on November 27, 2017 at 12:00PM EST.
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Do you need to train someone new? Do you need to brush up on the basics, or to fill in gaps in your knowledge? SunGard’s Fundamentals Series may be just what you need. 16 convenient 1-hour web seminars provide the information a pension practitioner needs to function effective in the modern 401(k) world. Pick and choose the topics you need, or participate in the entire series: the choice is yours. Our standard pricing has been discounted to make attendance to all sessions in this series more cost effective. The series will cover the following:

  • Fundamentals Series 01: Eligibility
  • Fundamentals Series 02: Vesting
  • Fundamentals Series 03: Compensation and HCEs
  • Fundamentals Series 04: Coverage Test (Ratio Percentage Only)
  • Fundamentals Series 05: Elective Deferrals
  • Fundamentals Series 06: ADP/ACP Test
  • Fundamentals Series 07: Safe Harbor 401(k) Plans
  • Fundamentals Series 08: Nondiscrimination Testing and Allocations
  • Fundamentals Series 09: Allocation and Deduction Limits (415 and 404)
  • Fundamentals Series 10: Top-Heavy Testing
  • Fundamentals Series 11: Controlled Groups
  • Fundamentals Series 12: Participant Loans
  • Fundamentals Series 13: Distributions
  • Fundamentals Series 14: Fiduciary Requirements; Reporting and Disclosure

Fundamentals 07: Safe Harbor 401(k) Plans [2017]

A recent IRS survey found 2/3 of small 401(k) plans are safe harbor plans. Safe harbor plans, if operated properly, are exempt from the ADP and ACP tests, and may be exempt from top-heavy testing. Their design is extremely popular. This program discusses the conditions and benefits of a safe harbor 401(k) design.

  • ADP and ACP safe harbors
  • Nonelective safe harbor
  • Matching safe harbor
  • Safe harbor notice requirements
  • Safe harbor 12-month plan year requirement
  • Introduction to top-heavy exemption
Prerequisites:

There are no prerequisites or other advanced preparation for this program. No prior experience needed.

Level: Beginning.

Instructional Delivery Method
Group – Internet-Based

NASBA Field of Study: Taxes

Speaker: David Schultz, J.D.

Objectives: After participating in this program, an attendee should be able to:

  • Design a safe harbor nonelective plan
  • Design a safe harbor matching plan
  • List the benefits of the ADP and ACP safe harbors
  • Explain the benefits of a safe harbor design

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