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Fundamentals 08: Nondiscrimination Testing and Allocations [2017]
Presentor: David Schultz Recorded Date: 11/29/2017 Duration: 60 Min.

Description
This program was recorded during a live presentation given on November 29, 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 08: Nondiscrimination Testing and Allocations [2017]

It's been over two decades since the IRS issued the nondiscrimination final regulations under §401(a)(4). "Detailed" doesn't begin to describe the mind-numbing 186 pages of government-speak in the final regulations. These rules intimately affect many aspects of plan operation and design. Retirement practitioners must have a thorough understanding of the nondiscrimination rules affecting defined contribution plans. Using clear analysis and examples, the speaker presents a clear path through the various issues for testing and allocations.

Nondiscrimination Topics include:

  • Design-based safe harbors
  • Effect of allocation conditions
  • Permitted disparity
  • Introduction to general nondiscrimination test
  • Correcting problems
  • Compensation limitation
  • Impact of corrective contributions
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 attending the program you should be able to:

  • Administer a design-based safe harbor nondiscrimination test
  • Determine compensation used to administer the nondiscrimination test
  • Apply permitted disparity plan provisions
  • Determine the application of an allocation condition
  • Correct a nondiscrimination test failure

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