FIS Relius

From an ERISA exemption to reduced nondiscrimination testing (in certain contexts), church plans enjoy more flexibility than regular qualified plans. The definition of church plan, however, is anything but flexible and has become surprisingly controversial.. In this Web seminar, Derrin Watson discusses the definition, and the flexibility and restrictions of church plans.

He also discusses special features distinct to qualified (401(a)) and 403(b) church plans, as well as the 457 exemption. Understanding how these unique church plan rules operate will help enable practitioners and others to better serve church plan clients and help avoid common pitfalls associated with church plans.

Topics include:

• Church plan definitions
• Recent litigation
• ERISA exemption
• Code 410(d) election
• Qualification exemptions
• Qualification obligations
• Nondiscrimination testing
• Plan document issues for church plans
• Church plans and 403(b)
• Church plans and 457

There are no prerequisites or other advanced preparation for this program. However, a general familiarity with qualified plans will be helpful.

Level: Overview

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

Objectives: After attending this Web seminar, you should be able to:

• Determine applicable qualification rules as well as church plan qualification exemptions
• Explain the limitations of using a simple prototype document for a church plan/li>
• Design a church plan, whether a qualified plan or a 403(b) plan/li>
• Identify when a church is exempt from 457/li>
• Recognize and operate unique church plan features /li>
• Identify applicable testing/li>

How to participate

You will need a phone (speakerphone, for multiple participants sharing the Primary registrant’s authorized connection) and Internet Access. The graphics presentation and illustrations will be viewed via the Primary registrant’s Web connection, while the speaker audio portion will be via the Primary registrant’s telephone. Important Note: The user registrant must be logged in via the internet for CE purposes.

Select the ""Fees"" link on the right side menu of this page for more information about who is authorized to connect to the program, and for the cancellation/transfer policy.

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