FIS Relius

This program was recorded during a live presentation on February 20, 2007.

People think of 457(f) plans as having no rules, but that isn't true. At the least, plans under 457(f) must avoid ERISA and immediate taxation. To do so, benefits must be subject to a substantial risk of forfeiture. Worse, unless carefully structured and maintained, 457(f) plans can become subject to 409A, the nonqualified deferred compensation rules, and the penalties that come with it.

If you deal with tax-exempt organizations or governmental entities, you need to understand 457(f), what it means, how it works, and how to stay out of trouble. This pre-recorded Web seminar will help you do that. Filled with illustrations and examples, this presentation will allow you to practice in this area with confidence.

What You'll Learn:

• Who Is Subject to 457(f)
• What Plans Are and Are Not Subject to 457(f)
• 457(f) Tax Rules
• What Is a 457(f) Substantial Risk of Forfeiture
• 457(f) and ERISA
• 457(f) Funding
• 457(f) and 409A
  • Consequences of Being Subject to 409A
  • Avoiding 409A Application
  • Comparison of 457(f) and 409A Substantial Risks of Forfeiture
  • Rolling Risks of Forfeiture

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

Instructional Delivery Method
Group – Internet-Based

Prerequisites
Participants should be familiar with the operation of qualified plans. A basic understanding of 457(b) plans and 409A plans will be helpful.

Level- Intermediate

System Requirements

• Windows 95, 98, NT 4.0 , 2000, XP
• Internet Explorer 4.01 or later, Netscape 4.08 or later
• 56K modem connection or better (128K recommended)
• Pentium 166+ MHz, 128MB RAM or more
• 800x600 or higher display resolution
• Soundcard, Speakers

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 e-mailed to: WebTechSem@relius.net