The SMART choice for those who want to learn practical solutions from knowledgeable experts!

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2 Join us for two back-to-back days of learning that are certain to help you get your ducks in a row. Day one brings you the Form 5500 Workshop, complete with expert instruction on the various changes to the forms and schedules for plan year In the 401(k) Plan Workshop on day two, we cover a myriad of 401(k) issues brought about by the release of the final 401(k) and 401(m) regulations and other important legislation released near the end of With both programs in a single location over two days, your opportunity spans from maximum value to exceptional education. The SMART choice for those who want to learn practical solutions from knowledgeable experts! SPEAKERS Each program will be conducted by one of our nationally-known and well-respected speakers, including: Stephen W. Forbes, J.D., LL.M. Craig P. Hoffman, J.D., LL.M. William D. Whitman, J.D., LL.M. Warren T. Marshall, J.D., LL.M. S. Derrin Watson, J.D., APM For detailed information about our speakers, go to and select the program title. WHO SHOULD ATTEND Preparers at all levels of experience will benefit from attending the Form 5500 Workshop. Beginners learn how to complete the forms accurately. Experienced preparers receive an excellent review of the forms and pick up valuable pointers on how to complete the difficult questions. The 401(k) Plan Workshop is designed for the experienced practitioner. However, our case study approach allows even less-experienced practitioners to follow the issues and obtain valuable knowledge. Third party administrators, consultants, attorneys, accountants, actuaries, trust officers, investment advisors, insurance agents, corporate benefits staff, and others involved with plan design, compliance, administration, and reporting will all benefit from both programs. RAVE REVIEWS Our enjoyable, knowledgeable speaker made even the most difficult parts easier to understand. Joanna Ortega, Sanders Law Firm, Atlanta, GA Clarified and translated DOL instructions into English provided specific applications. Judith Song, Associated Pension Services, Inc., Arlington Heights, IL I knew very little about 5500 s. After this class, I can file with confidence. Allenda Simpson, Fremont Group, San Francisco, CA I had specific questions that I had submitted in advance that were all addressed in the presentation. Gerry Tornow, Invesmart, Inc., Bellevue, WA Have attended at least 5 years learn something new each time. Tom Mulloy, Clifton Gunderson, LLP, Green Bay, WI Clarifies unique situations & offers opportunity to ask questions about these unique situations. Kelly Anderson, Benefit Plans, Inc., Omaha, NE

3 FORM 5500 WORKSHOP A Complete Line-by-line Review Get your tough questions answered by the experts! Every year employee benefit practitioners face the challenge of preparing an accurate Form 5500; an incorrect entry might trigger an IRS or DOL audit or examination. SunGard Corbel has developed this comprehensive Form 5500 Workshop to help practitioners prepare for the 5500 challenge. Our nationally-known speakers carefully walk you through the Form 5500 and schedules, focusing on the difficult areas and providing the answers you need to know. For new 5500 preparers, this program offers a thorough explanation of the forms. Experienced 5500 preparers benefit from an annual review, with an emphasis on difficult questions and new developments. Save valuable time; avoid mistakes; warm-up for your 5500 season at this unique program. A sampling of topics covered: Line-by-line Review of Form 5500 and Schedules Sample Completed Forms and Schedules New Reporting Rules for Late Deposits Correcting Late Filings How to Avoid DOL Error Letters Small Plan Audit Requirements Who Is a Participant for 5500 Purposes Change of Plan Sponsor Issues Reporting Plan Expenses Participant Loan Defaults Using Correct Feature Codes Deadlines and Penalties AGENDA 8:00 a.m. Registration Check-in/Coffee and Danish 8:30 a.m. Form 5500 Filing Procedures Explanation of Form 5500 filing procedures; reporting regulations; overview of ERISA filing acceptance system (EFAST); scannable forms; electronic signatures. Form 5500 Filing and Exemption Requirements Filing requirements for pension, welfare, 403(b), and fringe benefit plans; plans exempt from filing: excess benefit plans, 403(b) plans, foreign plans, SEPs, governmental plans, and church plans; obtaining an exemption for top hat plans. Form 5500 Participant counts for the 5500: active participants, retired participants, beneficiaries, partially vested participants with deferred vested benefits; plan information; plan number issues; plan effective date; plan benefits; change of plan sponsor; feature codes; funding arrangements; checklist. Form 5500 Schedules Determination of schedules an employer must complete and attach with the 5500; line-by-line review of schedules: Schedule A Insurance and Annuity Information Schedule C Service Provider Fees and Information Schedule D Direct Filing Entities 12:00 p.m. Lunch (provided) 1:00 p.m. Line-by-line Review of Schedules (cont.) Schedule G Financial Transaction Schedules; Prohibited Transaction; Participant Loans Schedule H Large Plan Financial Information (Including new attachment for reporting late deposits of deferrals) Schedule I Small Plan Financial Information (Including the small plan audit requirements) Schedule P Trust Tax Return/Statute of Limitations Schedule R Plan Distributions; Funding Schedule T Schedule SSA Schedules B and E Coverage Calculations Benefits for Separated Participant (Including reporting revisions for previously reported participants) Due to the specialized nature of these Schedules, we only will address a few important issues. Resolving 5500 Filing Problems Case studies; delinquent filer voluntary compliance program; requesting abatement of penalties. Procedural Requirements Filing deadlines; amended returns; obtaining extensions, penalties for late filing; statute of limitations; handling rejections and resubmissions. Form 5500 Questions and Answers Attendees question and answer period. 4:00 p.m. Adjournment

4 401(k) PLAN WORKSHOP The Final Regulations and More The 401(k) world will never be the same. The newly issued final 401(k) and 401(m) regulations are a comprehensive update of the 401(k) rules which address GUST and EGTRRA law changes and crucial shifts in IRS positions. Understanding the final regulations is vital to a successful 401(k) plan practice now and for years to come. This year s 401(k) Plan Workshop focuses on the final regulations, as well as the new automatic rollover rules. See how these rule changes impact 401(k) plan design and administration. Case study problems with hands-on analysis and in-class problemsolving will make sure you understand the new rules and can properly apply these. Attend this year s program to build a foundation for success; be prepared for today s tough issues and the competitive future of the 401(k) plan market. Topics of special interest include: Automatic Rollover Requirements New Hardship Safe Harbor Events Distributions After Merger or Acquisition New Roth 401(k) Options New Related Employer Rules Directed Trustee Responsibilities Missing Participant Search Fees Bottom-Up QNEC Design Changes to Safe Harbor 401(k) Rules AGENDA 8:00 a.m. Registration Check-in/Coffee and Danish 8:30 a.m. Automatic Rollovers / Lost Participants SPD and IRS notice requirements; timing of rollover; plan amendment procedures and deadlines; fiduciary safe harbor; eliminating or reducing cash-outs to avoid application of the rule; transitional rules; missing participant search fees. Hardship / Severance from Employment / Plan Termination Changes in hardship safe harbor; hardship documentation; severance from employment in merger and acquisition transactions; plan restrictions; plan termination distributions; successor plan; consequences of establishing a successor plan. ADP / ACP Testing Rules Changing testing methods; deadlines for changing testing methods; testing compensation; deferral elections and matching contributions for re-employed veterans (USERRA); changes in rules on double-counting QNECs, deferrals, and QMACs; order of performing tests; designing a bottom-up QNEC allocation; calculating gap-period income; application of 7-day rule; irrevocable elections; impact of 409A on wrap-around 401(k) plans; restrictions on pre-funding; otherwise excludible employee rule; early participation rule. Roth 401(k) Options Election requirements; tax-free treatment; application for 2006; contribution limits; accounting; rollovers; distributions and reporting; distributions within non-exclusion period; notices and disclosure; plan amendments. 12:00 p.m. Lunch (provided) 1:00 p.m. Safe Harbor 401(k) Plan Proper allocation of safe harbor contributions; applying the 12-month plan year rule; maintaining safe harbor status for a short plan year; plan termination and safe harbor status; effect on testing option of choosing safe harbor status; true-up of safe harbor match; elimination of allocation conditions; relationship of safe harbor to ADP. Coverage Testing Related employers that include a tax-exempt entity; excluding tax-exempt employees covered by a 403(b) plan; testing coverage for the 401(k) plan. Directed vs. Discretionary Trustee Determining proper direction; direction consistent with ERISA and plan terms; prohibited transaction determinations; prudence determinations; duty to act on public and non-public information; effect of questioning directions; co-fiduciary responsibility. Current Developments Effective dates; plan documentation; important continuing developments that reflect the latest IRS and DOL guidance. 4:00 p.m. Adjournment

5 DATES AND LOCATIONS These two programs, while separate, are scheduled on consecutive days in most cities for the convenience of those who wish to attend both. FORM 5500 LOCATION 401(k) PLAN April 20 Bloomington, IL April 21 Radisson Hotel & Conference Center 10 Brickyard Drive, Bloomington, IL (309) April 20 Milwaukee April 21 Hilton Milwaukee River 4700 North Port Washington Road, Milwaukee, WI (414) April 21 Detroit April 22 Embassy Suites Hotel Detroit / Livonia Victor Parkway, Livonia, MI (734) April 21 Washington, DC April 22 Hilton Arlington and Towers* (at Ballston Metro Stop) 950 North Stafford Street, Arlington, VA (703) April 28 Boston April 29 Hilton Boston Back Bay 40 Dalton Street, Boston, MA (617) April 28 Chicago April 29 Radisson Hotel Schaumburg 1725 East Algonquin Road, Schaumburg, IL (847) May 5 Philadelphia May 6 Hilton Philadelphia Airport* 4509 Island Avenue, Philadelphia, PA (215) May 12 Minneapolis May 13 Marriott Minneapolis Airport 2020 East American Blvd., Bloomington, MN (952) or (800) May 12 Omaha May 13 Doubletree Hotel Omaha Downtown 1616 Dodge Street, Omaha, NE (402) May 18 Indianapolis May 19 Radisson Hotel City Centre 31 West Ohio Street, Indianapolis, IN (317) May 19 New York May 20 Holiday Inn Martinique on Broadway 49 West 32 nd Street, New York, NY (212) May 25 Cincinnati May 26 Holiday Inn Cincinnati Airport 1717 Airport Exchange Blvd., Erlanger, KY (859) or (800) May 25 Des Moines May 26 Hotel Fort Des Moines* 1000 Walnut Street, Des Moines, IA (515) May 25 Syracuse May 26 Wyndham Syracuse Hotel* 6301 Route 298, East Syracuse, NY (315) Reservations: Ask for Tina Goodnough Dates and locations are subject to change. Please visit our Web site to verify dates before making travel arrangements. * Indicates No Room Block

6 DATES AND LOCATIONS These two programs, while separate, are scheduled on consecutive days in most cities for the convenience of those who wish to attend both. FORM 5500 LOCATION 401(k) PLAN April 28 Charlotte April 29 Charlotte Marriott Executive Park 5700 Westpark Drive, Charlotte, NC (704) or (800) April 28 Los Angeles April 29 Atrium Hotel* MacArthur Boulevard, Irvine, CA (949) April 28 Saint Louis April 29 Embassy Suites St. Louis Airport Lone Eagle Drive, Bridgeton, MO (314) , Reservations: Ask for Jay Salsman May 3 Spokane May 4 WestCoast Ridpath Hotel* 515 West Sprague Avenue, Spokane, WA (509) May 5 Albuquerque May 6 Wyndham Albuquerque Hotel at International Sunport 2910 Yale Blvd. SE, Albuquerque, NM (505) May 5 San Francisco May 6 Crowne Plaza San Francisco International Airport 1177 Airport Blvd., Burlingame, CA (650) May 12 Atlanta May 13 Cobb Galleria Centre Two Galleria Parkway, Atlanta, GA (770) Accommodations available at: Sheraton Suites Galleria 2844 Cobb Parkway S.E., Atlanta, GA (770) May 12 Denver May 13 Hotel Denver Tech Center* (formerly Hilton Denver Tech South) 7801 E. Orchard Road, Englewood, CO (303) May 12 Houston May 13 Hilton Houston Post Oak (formerly DoubleTree) 2001 Post Oak Blvd., Houston, TX (713) Reservations: Tammy Griffin (713) May 18 Kansas City May 19 DoubleTree Hotel Kansas City Corporate Woods College Blvd., Overland Park, KS (913) or (800) May 18 Seattle May 19 Embassy Suites Hotel Seattle Bellevue th Avenue SE, Bellevue, WA (425) May 19 Dallas May 20 Crowne Plaza North Dallas/Addison Near the Galleria Midway Road, Addison, TX (972) or (800) May 25 Jackson May 26 Hilton Jackson 1001 East County Line Road, Jackson, MS (601) or (888) May 25 New Orleans May 26 Embassy Suites New Orleans 315 Julia Street, New Orleans, LA (504) , Reservations: Shannon Dixon (504) NA Jacksonville June 8 Sawgrass Marriott Resort & Beach Club 1000 PGA Tour Blvd., Ponte Vedra Beach, FL (904) Dates and locations are subject to change. Please visit our Web site to verify dates before making travel arrangements. * Indicates No Room Block

7 ACCOMMODATIONS Hotels reserve a limited number of accommodations for seminar registrants until 4 weeks before the program. Hotels without room blocks are identified by (*). Make reservations directly with the hotel. Mention the SunGard Corbel program to obtain the group rate, if available. For information about other accommodations in the vicinity, please contact the host hotel guest services desk or your travel agent. CONTINUING EDUCATION (CE) CREDITS BY PROGRAM Form 5500 Workshop 6-7 hours 401(k) Plan Workshop 6-7 hours Actual credit hours granted may vary. Final decision rests with the governing body. There are no prerequisites or other advanced preparation for these courses. The Form 5500 Workshop is beginning to intermediate level; the 401(k) Plan Workshop is intermediate to advanced level. SunGard Corbel pension seminars and conferences are accepted by most professional organizations for continuing education credit, including the Joint Board for the Enrollment of Actuaries, ASPPA, NIPA, IRS Enrolled Agents, CFP, the ICB (for CRSP and CFTA), state bar associations, CPA boards, InFRE, HRCI for SHRM professionals, and PACE. CE must be requested at least five weeks prior to the program and is subject to approval by the appropriate jurisdiction. Attendees will bear CE approval fees in those jurisdictions imposing per attendee fees. Because of the administrative requirements of state insurance accrediting agencies, we will not be able to obtain CE approval for insurance professionals. SCHEDULE-AT-A-GLANCE SunGard Corbel 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 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 about Continuing Education or the state required financial assistance policy for New York attorneys, call (800) , Ext OTHER PROGRAMS FROM RELIUS EDUCATION March April Plus 403(b) Plan Workshop Web Seminars on Hot Topics All year round Nonqualified Plan Workshop Custom, onsite programs Anytime Summer Advanced Pension Conference Fundamentals of Qualified Plans Chicago 7-9, 2005 Fundamentals of 401(k) Plans Orlando February 22-24, 2006 Form 5500 Location 401(k) Plan April 20 Bloomington, IL April 21 April 20 Milwaukee April 21 April 21 Detroit April 22 April 21 Washington, DC April 22 April 28 Boston April 29 April 28 Charlotte April 29 April 28 Chicago April 29 April 28 Los Angeles April 29 April 28 Saint Louis April 29 May 3 Spokane May 4 May 5 Albuquerque May 6 May 5 Philadelphia May 6 May 5 San Francisco May 6 May 12 Atlanta May 13 May 12 Denver May 13 NEW 401(k) Symposium Boston June 23-24, 2005 Form 5500 Location 401(k) Plan May 12 Houston May 13 May 12 Minneapolis May 13 May 12 Omaha May 13 May 18 Indianapolis May 19 May 18 Kansas City May 19 May 18 Seattle May 19 May 19 Dallas May 20 May 19 New York May 20 May 25 Cincinnati May 26 May 25 Des Moines May 26 May 25 Jackson, MS May 26 May 25 New Orleans May 26 May 25 Syracuse May 26 NA Jacksonville June 8 **Subject to change. Please verify dates/locations before making travel plans. Pension Updates Seminar Alerts Are you subscribed? They re FREE and informative! Get subscribed at

8 REGISTRATION (ONLINE/FAX/MAIL) Single Program Registration Early Fee Standard Fee (payment and registration received (payment and registration received at least 21 days prior to program date) less than 21 days prior to program date) Form 5500 Workshop $370 $ (k) Plan Workshop $370 $395 Multiple Program Registration* Both programs $715 $765 *Where multiple programs are selected, fees reflect multi-program discount. Multi-program discounts apply only for same person attending multiple programs in the same location. THREE WAYS to REGISTER TODAY! Online: W W W Fax: SunGard Corbel, ATTN: Order Processing-Accounting, (904) (24 hours a day) Fastest way to register! Best Value Mail: SunGard Corbel, ATTN: Order Processing-Accounting, P.O. Box 47470, Jacksonville, FL Note: Online registration will NOT be accessible within three (3) business days of program date. Volume Registration Discounts are available for 6 or more registrants from the same firm attending the same program and city. For more information, send an to WebTechSem@sungardcorbel.com or call (800) , Ext The registration fee includes all seminar materials and food and beverage as stated in program agenda. The registration fee does not include other meals, lodging, transportation, or parking. Registrations are confirmed by . Registrations are accepted in the order of receipt and are limited by the capacity of available facilities. Please note: While walk-in registrations are accepted, be sure to call before the program to confirm that space and course materials are available. Recording of the program is NOT permitted. If you have questions or require special assistance, send an to WebTechSem@sungardcorbel.com. REGISTRATION/ORDER FORM (Please copy as needed to register additional persons.) Register online for faster processing. [ ] Both Form 5500 Workshop and 401(k) Plan Workshop ($715 early; $765 standard) [ ] Form 5500 Workshop only ($370 early; $395 standard) [ ] 401(k) Plan Workshop only ($370 early; $395 standard) City: Date: PAYMENT METHOD (Check or credit card information must accompany this form.) Seminar Discount Code (if any) Best Value Enclosed is my check payable to SunGard Corbel for the total amount. $ Please charge total amount to my: MasterCard VISA American Express $ / _ Card Number Exp. Date Cardholder s Name (Please print clearly) Authorizing Signature MAILING INFORMATION Please check if new address, phone, or fax. Mr. Ms. Client Acct. # Full Name Name for Badge Firm Name Profession Shipping Address (Do not use P.O. Box Number) City State Zip Phone No. Fax No. Web Site CANCELLATION/TRANSFER POLICY: All requests must be in writing. Full refund of program registration fee, less a $75 administrative fee per program will be made for cancellations received at least 10 business days prior to the program selected. No refund will be issued for cancellations received later than 10 business days prior to the program selected. For multi-program registrants: Cancellation of only one program will result in the loss of the multi-program discount. Transfers are permitted within the same program only. Transfers must be requested in writing not less than 10 days prior to program date and will result in an automatic $25 administrative fee. Substitutions may be allowed with at least five business days advance notice. Requests, questions, or concerns may be faxed to SunGard Corbel, Attn: Order Processing Accounting, (904) , or ed to WebTechSem@sungardcorbel.com

9 2 Seminars 1 Location 2 Days Form 5500 Workshop A Complete Line-by-line Review New Reporting Rules for Late Deposits Reporting Plan Expenses Deadlines and Penalties New SSA Reporting Requirements 401(k) Plan Workshop The Final Regulations and More Automatic Rollover Requirements Final 401(k) Regulations New Roth 401(k) Options Directed Trustee Responsibilities 1660 Prudential Drive Jacksonville, FL ROUTE TO: PRSRT STANDARD U.S. Postage PAID Jacksonville, FL Permit No. 819 Education