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Fundamentals Series 10: Top-heavy Testing
Presentor: Derrin Watson Recorded Date: 4/27/2015 Duration: 60 Min.

Description
This program was recorded during a live presentation given on April 27, 2015 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 Fundamental series may be just what you need. 14 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:

  • Fundamental Series 01: Eligiblity
  • Fundamental Series 02: Vesting
  • Fundamental Series 03: Compensation: HCEs
  • Fundamental Series 04: Coverage test (ratio percentage only)
  • Fundamental Series 05: Elective deferrals - including 402(g), automatic enrollment, distribution restrictions
  • Fundamental Series 06: ADP/ACP test
  • Fundamental Series 07: 401(k) safe harbors
  • Fundamental Series 08: Nondiscrimination testing
  • Fundamental Series 09: 415 and deduction limits
  • Fundamental Series 10: Top-heavy
  • Fundamental Series 11: Controlled Groups
  • Fundamental Series 12: Participant loans
  • Fundamental Series 13: Taxation: Roth
  • Fundamental Series 14: Fiduciary requirements: reporting and disclosure

Fundamentals Series 10: Top-heavy Testing

The top heavy rules of Section 416 of the Code are among the most confusing in retirement law. They are sufficiently unpleasant that Congress has now 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.

  • Key employee definition
  • Key employee attribution
  • Timing of determination
  • Owners
  • Impact of excess nondeductible contributions
  • Officers
  • Top-heavy testing
  • Effect of distributions
  • Vesting requirements
Prerequisites:

There are no prerequisites or advance preparation for this presentation.

Level: Introductory.

Instructional Delivery Method
Group – Internet-Based

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

Objectives: After attending the program you 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

     

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