EDUCATIONAL SOLUTIONS FOR EMPLOYEE BENEFITS PROFESSIONALS

401(k) Plans: Beyond the Basics
Advanced Plan Design Workshop 2011

SunGard’s 401(k) and Advanced Plan Design workshops are now available for registration.

401(k) Plans: Beyond the Basics
 Filling in the Gaps

This practical, two-day, intermediate course helps enhance your 401(k) knowledge and update you on the most recent 401(k) plan guidance. Incorporating recent law changes, the program extends beyond the basics to cover special 401(k) testing rules and design options. Over the two days, we consider many issues and problem areas for which experienced 401(k) practitioners need to be prepared. 
read more >>

Advanced Plan Design Workshop 2011
 Cross-tested, Safe Harbor 401(k), DB/DC Combo Plans, and more

Selecting optimal plan design for a particular client is as much art as science; as much management as mathematics. Whether as separate pieces or in combination, there are so many designs available to accomplish a client’s objectives that today’s retirement practitioner must not only understand what works, but also why and how it works.
read more >>  

401(k) PLANS: BEYOND THE BASICS

This practical, two-day, intermediate course helps enhance your 401(k) knowledge and update you on the most recent 401(k) plan guidance. Incorporating recent law changes, the program extends beyond the basics to cover special 401(k) testing rules and design options. Over the two days, we consider many issues and problem areas for which experienced 401(k) practitioners need to be prepared.

ERISA experts, using slide presentation, lecture and realistic case studies, clearly explain IRS and DOL rules that govern 401(k) plans, and examine 401(k)-specific plan design, administration and compliance issues. Important new areas of discussion include new disclosure requirements, as well as other IRS/DOL guidance.

This course dovetails well with SunGard’s Fundamentals of 401(k) and Other Qualified Plans. Take advantage of this opportunity to increase your expertise.

Topics include:

  • Participant and Service Provider Fee Disclosures
  • Early Eligibility Designs
  • Fiduciary Responsibility for Collecting Deferrals
  • Correcting 401(k) Errors, Loan Failures
  • ADP and ACP Testing Special Rules
  • Default Investment Safe Harbor
  • Roth Deferrals and Taxation
  • Matching Formula Issues
  • Multiple Component Nondiscrimination Testing
  • Traditional Safe Harbor vs. QACA Designs
  • “Targeted” QNEC Limitations

Objectives: Upon completion of this program, attendees should be able to:

  • Identify the plans and arrangements subject to fee disclosure rules
  • Calculate catch-up contributions in a fiscal year plan and use plan limits to create catch-up contributions
  • Design an eligible automatic contribution arrangement (EACA), consistent with the final regulations, identify employee groups the plan may exclude and explain the legal consequences of any exclusions
  • Design eligibility and vesting provisions to enhance ease of administration and successful testing
  • Design matching contributions tailored to an employer’s objectives and needs
  • Explain the timing rules for notice to participants under a qualified automatic contribution arrangement (QACA) and an EACA, as well as the requirements for the timing of initiating an automatic contribution provision and of permissible withdrawal elections
  • Differentiate between the EACA and a QACA requirements and benefits
  • Apply the top-paid group test in determining highly compensated employees (HCEs), taking into account relevant compensation rankings
  • Apply the average benefit test for coverage in a 401(k) plan and use restructuring to test non-uniform allocations in a safe harbor 401(k) plan
  • Explain and apply the double counting limitations on the use of QNECs in a 401(k) plan that switches testing methods
  • Define and apply the targeting limitations for allocating QNECs to correct an ADP test failure
  • Identify and correct “associated match” nondiscrimination failures
  • Apply the “exiting” rules for a safe harbor nonelective contribution and contrast the rules for exiting a safe harbor match
  • List the options for terminating a safe harbor 401(k) plan and differentiate the tax consequences for each
  • Design a triple-stacked match safe harbor 401(k) plan
  • Explain the limitations on the use of post-severance compensation for deferral and testing purposes
  • List the requirements for correction of improper exclusion of a catch-up eligible participant, failure to implement an employee’s deferral election, improper inclusion of an eligible employee and other 401(k) plan errors

Back-to-back Scheduling!
In 7 cities, the 2-day 401(k) Plans: Beyond the Basics seminar is followed by the Advanced Plan Design Workshop. You get three days of total immersion in pensions and also may earn up to 20 hours of continuing education credit when you attend both programs in one of those cities. In addition to the early registration discount, a significant multi-program registration discount is available for those who wish to attend both programs in the same city.

TAKING THE ASPPA OR NIPA EXAMS? 401(k) Plans: Beyond the Basics is the ideal tool to help you prepare if you are new to the area of 401(k) retirement plan concepts and terminology. This comprehensive study of retirement plans is presented in a logical and easy-to-understand manner, helping you become confident and better prepared for the exams you may face on the way to becoming a retirement plan specialist.

<back to top> 

ADVANCED PLAN DESIGN WORKSHOP 2011 

Selecting optimal plan design for a particular client is as much art as science; as much management as mathematics. Whether as separate pieces or in combination, there are so many designs available to accomplish a client’s objectives that today’s retirement practitioner must not only understand what works, but also why and how it works.

You have to know the rules but you also have to know how they work together and how they can be made to work to get the job done. Our new Advanced Plan Design Workshop helps the intermediate to experienced retirement plan practitioner comprehend today’s most popular plan design alternatives and know when and how to apply them.

Topics include:

  • Troubleshooting cross-tested plans
  • Triple stacked match vs. cross-tested plan design
  • Each participant in his/her own classification
  • Discretionary safe harbor 401(k) plan design
  • Combination cash balance and cross-tested plan design
  • Early eligibility safe harbor 401(k) plan design
  • Cross-tested safe harbor 401(k) plan design

Objectives: Upon completion of this program, attendees should be able to:

  • Select the most effective cross-tested plan design
  • Recognize the flexibility in using a plan design which places each participant in his/her own classification
  • Design a safe harbor 401(k) plan design with a triple-stacked match design
  • Identify the appropriate situation to recommend a DB/DC combination plan
  • Design an effective corrective amendment if cross-tested plan fails nondiscrimination testing
  • Identify situations in which an employer may want to use a “discretionary“ safe harbor 401(k) plan
  • Determine the appropriate integration level for an integrated plan

Back-to-back Scheduling!
In 7 cities, the 1-day Advanced Plan Design Workshop is preceded by the 2-day 401(k) Plans: Beyond the Basics seminar. You get three days of total immersion in pensions and also may earn up to 20 hours of continuing education credit when you attend both programs in one of those cities. In addition to the early registration discount, a multi-program registration discount is available for those who wish to attend both programs in the same city.

Added Value! Attendees of any Advanced Plan Design Workshop in 2011 also receive a $150 discount as a primary registrant for our 3-part Web seminar - Cash Balance Plans for DC Practitioners (coming October 31 - November 2, 2011). Details about how to claim the discount will be emailed to workshop attendees in early October. Information and online registration for the Web seminar will be available on our Web site in early October.

<back to top>