FIS Relius

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: Eligiblity
• Fundamentals Series 02: Vesting
• Fundamentals Series 03: Compensation and HCEs
• Fundamentals Series 04: Coverage test (ratio percentage only)
• Fundamentals Series 05: Elective deferrals - including 402(g), automatic enrollment, distribution restrictions
• Fundamentals Series 06: ADP/ACP test
• Fundamentals Series 07: Safe Harbor 401(k) Plans
• Fundamentals Series 08: Nondiscrimination Testing
• Fundamentals Series 09: 415 and deduction limits
• Fundamentals Series 10: Top-heavy
• Fundamentals Series 11: Controlled Groups
• Fundamentals Series 12: Participant loans
• Fundamentals Series 13: Taxation: Roth
• Fundamentals Series 14: Fiduciary requirements; reporting and disclosure
• Fundamentals Series 15: Participant Disclosure
• Fundamentals Series 16: Distributions

Fundamentals 10: Top-heavy Testing [2016]

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

There are no prerequisites or other advanced preparation for this program. No prior experience needed.

Instructional Delivery Method
Group – Internet-Based

NASBA Field of Study: Taxes

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

Objectives: After participating in this program, an attendee 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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