NOTICE OF CHANGE FOR SEMINAR REGISTRATIONS:
To register for Relius Education seminars and conferences, please login or register for a new login account before proceeding. For more information, please see the Benefits of a Relius User Login Account. For assistance, please contact Client Services at 800-326-7235, and select Option 6.

Top-Heavy Testing [2018]
Presentor: David Schultz Recorded Date: 5/29/2018 Duration: 60 Min.

Description
This program was recorded during a live presentation given on May 29, 2018 at 12:00PM EST.
*******************************************************************************

The top-heavy rules of Section 416 of the Code are among the most confusing and aggravating in retirement law. They are sufficiently unpleasant that Congress has offered top-heavy exemptions as an incentive to adopt particular plan designs. This web seminar makes this complex and detail-driven issue understandable and provides solutions for the situations practitioners face daily.

Topics include:
  • Key Employee Definition
  • Key Employee Attribution
  • Top Heavy Testing
  • Effect of Distributions
  • Safe Harbor 401(k) Exemption
  • Vesting Requirements
  • Minimum Contributions and Benefits
  • Contributions That Can Satisfy Code Requirements
  • Frozen Plans
  • Deferral-Only Plans
  • Document Requirements
Prerequisites:

No prerequisite or advanced preparation is required for this course. The instructor will assume attendees have a minimum of one year of experience.

Level: Intermediate.
Instructional Delivery Method
Group – Internet-Based

NASBA Field of Study: Taxes

Speaker: David Schultz, J.D.

Objectives: After attending this seminar, attendees should be able to:

  • Determine whether a plan is top heavy
  • Determine whether a participant is a key employee
  • Identify the appropriate "look back" period for distributions
  • Implement statutory requirements of a top-heavy plan
  • Determine the minimum contribution

All ownership and intellectual property rights in and relating to this website and all of its contents or any copies thereof, including but not limited to copyrights, logos, trademarks, service marks, design, text, videos, sound recordings, images, links, graphics, code, concepts and themes are owned by FIS and/or its subsidiaries (collectively "FIS") or used under authorized license by FIS. Any recording, reproduction, transmission, distribution, publication, performance, broadcast, hyperlink, creation of derivative works or other use in whole or in part in any manner without the prior written consent of FIS is expressly prohibited. Without the prior written consent of FIS, you shall not insert a hyperlink to this website or any part thereof on any other website or "mirror" or frame this website, any part thereof, or any information or materials contained in this website on any other server, website or webpage.