Pension, Profit-Sharing, Welfare, and Other Compensation Plans

Transcription

1 American Law Institute American Bar Association The first national provider of CLE Annual Advanced ALI-ABA Course of Study and Video Webcast Pension, Profit-Sharing, Welfare, and Other Compensation Plans Wednesday-Friday, March 18-20, 2009 The Stanford Court, San Francisco Live Video Webcast Explore the latest developments in compensation plans with the experts, including changes resulting from the financial crisis and what is expected from the Obama administration! I have been attending this course for 25 years. It is consistently the best highlevel course presented on pensions issues. Hearing and meeting the IRS and DOL representatives provides invaluable insights into current pensions issues. Richard Naegele, Wickens, Herzer, Panza, Cook & Batista Co., Avon, OH (March 2008 registrant)

2 Pension, Profit-Sharing, Welfare, and Other Compensation Plans This annual advanced course of study examines the most important aspects of pension, profit-sharing, welfare, and other compensation plans, including recent developments in litigation, legislation, and federal regulations, enforcement, and guidance. Top private practitioners, other benefits specialists, and government speakers provide their insights on the latest issues, and will be available to answer your most pressing questions throughout the program. The discussions at the course are transactional, dealing with how to do it and not offering merely an explanation of the law itself. Featured panels include: A full morning discussing current guidance and other issues from the Internal Revenue Services, the new Congress, and the Obama administration A Department of Labor regulatory update Updates on 403(b), 457(a), and 409A Other topics include: Qualified plans in troubled times Automating the deferred compensation plan Litigation update Designing plans for small businesses and sole proprietorships Fiduciaries and the current economy Covering expatriate employees Drafting and administering plans Cafeteria plans EPCRS Ethical issues PLANNING CHAIRS (also on faculty) Pamela Baker, Sonnenschein Nath and Rosenthal LLP, Chicago William F. Sweetnam, Jr., Groom Law Group, Washington, D.C.; former Benefits Tax Counsel, U.S. Department of the Treasury PLANNING CHAIR EMERITUS Mervin M. Wilf, Philadelphia, Pennsylvania, and Cambridge, Massachusetts FACULTY From the Government James E. Holland, Jr., A.S.A., E.A., Assistant Director, Employee Plans Rulings and Agreements, Internal Revenue Service, Washington, D.C. (invited) Joyce I. Kahn, Manager, Employee Plans Voluntary Compliance, Tax Exempt and Government Entities, Internal Revenue Service, Washington, D.C. (invited) William C. Schmidt, Executive Compensation Branch, Internal Revenue Service, Washington, D.C. (invited) Alan N. Tawshunsky, Deputy Division Counsel/ Deputy Associate Chief Counsel (Employee Benefits), Tax Exempt and Government Entities, Internal Revenue Service, Washington, D.C. (invited) Allison Wielobob, Senior Benefits Law Specialist, Office of Regulations and Interpretations, Employee Benefits Security Administration, Department of Labor, Washington, D.C. Private Practitioners and Benefits Specialists Gregory C. Braden, Morgan, Lewis & Bockius LLP, Washington, D.C. T. David Cowart, Sonnenschein Nath & Rosenthal LLP, Dallas Jenny Eller, Groom Law Group, Washington, D.C. David W. Ellis, Baker & McKenzie LLP, Chicago Evan B. Giller, Giller & Calhoun, LLC, New York Frank Palmieri, Palmieri & Eisenberg, Princeton, New Jersey Pamela D. Perdue, Summers, Compton, Wells and Hamburg, P.C., St. Louis Bruce J. Temkin, The Temkin Group, Brentwood, Tennessee Seth H. Tievsky, Ernst & Young, LLP, Washington, D.C. Robert J. Toth, Jr., Baker & Daniels, LLP, Ft. Wayne, Indiana John L. Utz, Utz Miller Kuhn & Eickman LLC, Overland Park, Kansas ALI-ABA Staff Attorney: Amy S. Weinberg, Assistant Director, Office of Courses of Study

3 Wednesday, March 18, :00 a.m. Registration and Continental Breakfast Webcast Segment A 9:00 a.m. Introductory Remarks 9:15 a.m. Annual Litigation Update Part I Mr. Braden 10:00 a.m. Fiduciaries and the Current Economy Mr. Cowart 10:45 a.m. Networking Break 11:00 a.m. Ethical Issues in Benefits Practice Mr. Utz 12:00 noon Questions and Answers 12:30 p.m. Lunch Break Webcast Segment B 1:45 p.m. Annual Litigation Update Part II Mr. Braden 2:30 p.m. Networking Break 2:45 p.m. Department of Labor Regulatory Update Mr. Cowart and Ms. Wielobob 4:15 p.m. Questions and Answers 4:45 p.m. Adjournment for the Day; Networking Reception for Registrants and Faculty Thursday, March 19, :00 a.m. Continental Breakfast Webcast Segment C 8:30 a.m. What is on the Horizon with the New Congress and Obama Administration Mr. Sweetnam 9:15 a.m. Emergency Economic Stabilization Act Ms. Baker and Mr. Sweetnam 10:00 a.m. Networking Break 10:15 a.m. Current Internal Revenue Service Guidance and Issues Messrs. Holland, Sweetnam, and Tawshunsky 12:15 p.m. Questions and Answers 12:45 p.m. Lunch Break Webcast Segment D 2:00 p.m. Over the Hump: Getting Through the Transition Period under the New 403(b) Regulations Messrs. Giller and Toth 2:45 p.m. 457(a) and 409A Regulatory Update Messrs. Schmidt and Sweetnam 3:30 p.m. Networking Break 3:45 p.m. Qualified Plans in Troubled Times Ms. Eller and Mr. Sweetnam 4:30 p.m. Drafting and Administering Plans with an Eye Towards Avoiding or Winning Litigation Ms. Perdue 5:15 p.m. Questions and Answers 5:45 p.m. Adjournment for the Day Friday, March 20, :00 a.m. Continental Breakfast Webcast Segment E 8:30 a.m. Employee Plans Compliance Resolution System (EPCRS) Ms. Kahn and Mr. Tievsky 9:30 a.m. Networking Break 9:45 a.m. Health Care Legislation and Benefits Outside of Executive Compensation Messrs. Palmieri and Sweetnam 10:30 a.m. Issues and Concerns in Automating the Defined Contribution Plan: 404(c), Auto Enrollment, and QDIA Ms. Perdue 11:15 a.m. Questions and Answers 11:45 a.m. Lunch Break Webcast Segment F 1:00 p.m. Cafeteria Plans Mr. Palmieri 1:45 p.m. Covering Expatriate Employees in Qualified Plans (both inbound and outbound) Mr. Ellis 2:30 p.m. Networking Break 2:45 p.m. Designing Plans for Small Businesses and Sole Proprietorships Mr. Temkin 3:30 p.m. Topic and Speaker to be confirmed; check org/cp039 for updates 4:15 p.m. Questions and Answers 4:45 p.m. Adjournment Total 60-minute hours of instruction: 20, including one hour of ethics 24 CPE credit hours in Business Law and/ or Taxation (group-live and group-internetbased program) THE complete CLE learning and development experience! Registrants receive: access to the archived webcast after the course online access to course materials before the course ALI-ABA s highly praised, comprehensive printed course materials unparalleled networking opportunities

4 MAIL this form together with payment to ALI-ABA: REGISTRAR, ALI-ABA, 4025 Chestnut Street, Philadelphia, PA Please attach names and addresses of additional registrants. FAX (215) Phone CLE NEWS WEB úú Attend this course live in San Francisco, March 18-20, 2009, for only $1,299. Please enter registration(s) for the ALI-ABA Course of Study, Pension, Profit-Sharing, Welfare, and Other Compensation Plans. Tuition: $1,299. CP039 úú Attend this course live via the Internet with our video webcast for only $1,099 or view segments for only $299 each! Register me for the live video webcast ( address required). The entire program. Tuition: $1,099 Webcast Segment A. Tuition: $299 Webcast Segment B. Tuition: $299 Webcast Segment C. Tuition: $299 WAP039 WAP039A WAP039B WAP039C Webcast Segment D. Tuition: $299 Webcast Segment E. Tuition: $299 Webcast Segment F Tuition: $299 WAP039D WAP039E WAP039F úú Register for Pension, Profit-Sharing, Welfare, and Other Compensation Plans and receive Qualified Plans: Forms, Notices, And Supplementary Materials by Pamela D. Perdue for only $109! CP039_BK48 We will automatically send and invoice you for supplements unless you check this circle.»» GO ONLINE TO REGISTER GROUPS OF 2 OR MORE AND SAVE! Can t attend? You don t have to miss anything! Send a DVD (video) of the program, including a complimentary mp3 CD-ROM and PDFs of the course materials, for $849. AP039V Send an audio mp3 CD-ROM of the program, including PDFs of the course materials, for $649. AP039 Send the printed course materials only, for $249. SP039 Online video and audio and searchable (PDF) course materials of this program will be available. Order Qualified Plans: Forms, Notices, And Supplementary Materials by Pamela D. Perdue for $129 BK48 We will automatically send and invoice you for supplements unless you check this circle. úú Tuition discounts I am a recent law school graduate (< 2 years) or retired senior lawyer (65 or older). Payment is in the amount of the stated tuition, minus 50%. My office is a member of ALI-ABA In-House. Payment is in the amount of the stated tuition or price, minus 15%. PA residents only, add 7% sales tax to total amount (excluding course registrations). $ Total j Check enclosed (payable to ALI-ABA) Please charge to my credit card: j AMEX j DISCOVER j MasterCard j VISA Card no.: Card expiration date: / name (please print) f i r m street address suite/floor number c i t y s t a t e z i p+4 phone (include area code) signature e-m a i l a d d r e s s (r e q u i r e d f o r webcasts a n d o n l i n e subscr iptions) k e y c o d e (f r o m l a b e l ) law practice area(s) size of firm/company year entered law practice c h a n g e o f a d d r e s s? g o t o w w w.ali-aba.org /address/ SUBSTANTIAL GROUP DISCOUNTS AVAILABLE Register 2 for this course and get all subsequent registrations at 50% off (same live course only). Significant discounts are available when two or more registrants view the webcast using one computer connection or telephone. For more information and rates, go to or groupregistration@ali-aba.org.

5 Do you have the right forms for your clients qualified plans? for Qualified Plans: Forms, Notices, And Supplementary Materials Counsel for any company with qualified plans Plan sponsors Pamela D. Perdue Plan administrators Family law attorneys dealing with plan assets includes online 2008 supplement Special price for registrants of this course: $109 FREE S/H (regular price $129) 2007 softbound 308 pp. with FREE CD-ROM ISBN: future supplements invoiced separately and may be returned without obligation Order Code BK48 The Stanford Court HOTEL ACCOMMODATIONS / GROUP RATE Perched atop Nob Hill, one of the city s most distinguished neighborhoods and the former playground of railroad barons and high society, the historic Stanford Court offers luxurious surroundings as well as breathtaking views of the city and the bay. Reserve your hotel room by February 24 to take advantage of the group rate of $236 per night. You must mention this ALI-ABA course of study to qualify for this special rate. Room reservations may be made by calling or writing to The Stanford Court, 905 California Street, San Francisco, CA 94108; phone (415) or (800) ; FAX (415) ; or marriott.com/hotels/travel/sfosc-the-stanford-court-arenaissance-hotel/. Confirmation will be sent by the hotel. Please read the cancellation policy carefully. GET MANDATORY CLE AND CPE CREDIT ALI-ABA is an accredited MCLE provider in AR, AZ, CA, CO, IL, ME, MO, MS, MT, ND, NM, NV, NY, OK, PA, RI, SC, VT, WI, WV, and WY. We apply for accreditation on a course-bycourse basis in virtually all other MCLE jurisdictions, including AL, DE, FL, GA, IA, ID, IN, KS, KY, LA, MN, NC, NH, OH, OR, TN, TX, UT, VA, and WA. For this course, ALI-ABA will apply for 20 credits, including 1 ethics credit, in 60-minute states; and for 24 credits, including 1.2 ethics credits, in 50-minute states. In NY, this course is appropriate for both newly admitted and experienced attorneys. For specific information on CLE, CPE, or other professional accreditation, please the MCLE Team at TeamMCLE@ali-aba.org, go to or call CLE-NEWS. NASBA ACCREDITATION ALI-ABA is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN Web site: For more information regarding ALI-ABA s administrative policies, such as complaint and refund, please call Customer Service at (800) CLE-NEWS. CPE credit hours for this course, in Business Law and/or Taxation: 24 (group-live and group-internet-based program). Suggested prerequisite: Substantial experience in practice in subject matter. Learning objectives: To get up-to-date on the most important aspects of pension, profitsharing, welfare, and other compensation plans, including recent developments in litigation, legislation, and federal regulations, enforcement, and guidance. Level of instruction: Advanced; recommended prerequisite: Fundamentals of Employee Benefits Law. for more information about: registration cancellation breaks and refreshments requirements for persons with disabilities tuition assistance discounted airfares

6 Annual Advanced ALI-ABA Course of Study and Video Webcast Pension, Profit-Sharing, Welfare, and Other Compensation Plans also available Online CLE on-demand courses and MP3 downloads (online archive of this course free to all registrants) Digital Library course materials, articles, periodicals, books and forms Physical Library printed course materials, DVDs, and MP3 CD-ROMS CP039 Wednesday-Friday, March 18-20, 2009 The Stanford Court, San Francisco Live Video Webcast This is the most comprehensive and useful employee benefits seminar available. The speakers are well prepared to address nuances and practical problems rather than just basic technical requirements. The time spent at the conference is well worth it. Heidi Alessi, K&L Gates, Seattle (March 2008 registrant) 20 MCLE credit hours, including one hour of ethics 24 CPE credit hours in Business Law and/or Taxation (group-live program and group internet-based program) American Law Institute-American Bar Association Continuing Professional Education 4025 Chestnut Street, Philadelphia, PA NONPROFIT ORG U.S. Postage PAID ALI-ABA SUBSTANTIAL GROUP DISCOUNTS AVAILABLE for live and webcast attendance