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Fundamentals Series 03: Compensation and HCEs [2017]
Presentor: David Schultz Recorded Date: 9/25/2017 Duration: 60 Min.

Description
This program was recorded during a live presentation given on September 25, 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 03: Compensation and HCEs [2017]

Compensation is one of the most basic issues in plan design and administration, and one of the most confusing. It is not unusual for a plan to have 4 definitions of compensation, or more, each applying to a different function.

One of those functions is the important task of determining who is a Highly Compensated Employee, an HCE. HCE status is pivotal in determining whether a plan passes coverage, the ADP test, the ACP test, and other nondiscrimination tests.

This one-hour seminar brings these two crucial issues together.

Topics include:

  • Alternative definitions of total compensation
  • Nondiscriminatory compensation
  • Safe harbor adjustments
  • Alternative definitions
  • Compensation limitation
  • How to use the definitions
  • Who is an HCE
  • Stock ownership
  • Compensation
  • 20% option
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:

  • Identify years of service for vesting purposes, including for rehired participants
  • Identify excludable service
  • Apply the break-in-service rules
  • Apply the break-in-service rules
  • Implement a change to the vesting schedule

 

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