January 21 22, 2016 The Hilton Los Angeles/Universal City Hotel Los Angeles, CA

Transcription

1 January 21 22, 2016 The Hilton Los Angeles/Universal City Hotel Los Angeles, CA

2 About the Conference About the ASPPA College of Pension Actuaries The new LA Advanced Pension Conference is designed especially for practicing pension actuaries and TPA retirement plan professionals. This new event combines the best of the ACOPA Advanced Actuarial Conference and the ASPPA Regional Conference: Los Angeles (LABC). It will focus on networking and education featuring hands-on learning about current regulatory, legislative, administrative, actuarial and consulting topics from session leaders who are industry experts. The conference is comprised of general sessions and workshops that allow participants to actively engage their peers, and which are solely focused on actuaries and/or TPAs and their unique issues with a heavy emphasis on actuarial concerns. During this event you will: Explore cutting-edge information with customized solutions. Discuss diffi cult concepts with nationally renowned educators to create a game plan for your success, and return home reenergized with new skills and solutions you can implement immediately. Engage in exploratory conversations on employee benefi t issues with colleagues. If you attended the ACOPA Advanced Actuarial Conference and/or the ASPPA Regional Conference: Los Angeles in the past, the LA Advanced Pension Conference is designed specifi cally for you! All credentialed actuarial members of ASPPA are members of the ASPPA College of Pension Actuaries (ACOPA). ACOPA is responsible for identifying and addressing the professional development needs of the actuarial membership of ASPPA, including maintaining the actuaries-only listserve, and offering conferences focused primarily on the needs of actuarial members. ACOPA members serve as representatives on other ASPPA committees and subcommittees to enhance the actuarial content of ASPPA s programs and to bring an actuarial perspective to ASPPA s strategic planning. ACOPA has primary responsibility for the content of comment letters that involve actuarial issues, accomplished through appointing members of the Defi ned Benefi t Subcommittee of ASPPA s Government Affairs Committee and preparing formal comments, position papers or other relevant pronouncements that involve regulating authorities outside of Treasury, IRS, DOL, PBGC or SEC (such as FASB). Conference Committee Chair Kevin J. Donovan, CPA, EA, MSPA, Managing Member, Pinnacle Plan Design, LLC, Tucson, AZ Conference Committee Stephen R. Parks, EA, MSPA, Chief Actuary, Retirement Systems of California, Woodland Hills, CA Holly L. Scott, CPC, QKA, Liden, Nestle, Soled & Associates, Westlake Village, CA Marcel P. Weiland, Shareholer, Chang Ruthenberg & Long, Folsom, CA ASPPA General Conferences Co-chair Erin Stewart, CMP, American Retirement Association, Arlington, VA 2 The Hilton Los Angeles/Universal City Hotel Los Angeles, CA CA January 21 22, 2016

3 CONFERENCE AGENDA Thursday, January 21, :45 a.m. 8:30 a.m. Registration and Continental Breakfast 8:30 a.m. 8:40 a.m. Welcome & Introductions 8:40 a.m. 10:20 a.m. General Session 1: Ethics During this fun and lively session, we will discuss ethics lessons from infamous sporting scandals. The lessons learned from these scandals will be compared to general business ethics, Circular 230 and our codes of conduct. What can a retirement plan professional learn from the Chicago Black Sox, Nancy Kerrigan and Tonya Harding, Deflate-gate and FIFA? Come to this session and find out! Upon completion of the session, the attendee will be able to: Apply appropriate business ethics to previous and potential lessons. Discuss whether there was a duty to disclose wrongdoings by other professionals within scenarios. Demonstrate courtesy and respect. Norman Levinrad, EA, FSPA, MAAA, President and Chief Actuary, Summit Benefit & Actuarial Services, Inc., Eugene, OR Karen Smith, President, Nova 401(k) Associates, Houston, TX 10:20 a.m. 10:35 a.m. 10:35 a.m. 11:50 a.m. Workshop 1: Variable Annuity Plans Variable annuity plans offer participants lifetime income while offering the employer investment protection. New hybrid regulations clarify some aspects of these plans. Issues unique to these plans are illustrated. Find out if VAPs are the panacea some claim they are. Upon completion of the session, the attendee will be able to: Describe a variable annuity plan. Recognize why a VAP is not a cash balance plan without the preservation of capital rule. Analyze hidden problems that potentially exist for the sponsors of such plans. Andrew Ferguson, FSA, Partner, Altman & Cronin Benefit Consultants, LLC, San Francisco, CA James E. Holland, Jr., FSPA, FCA, MAAA, ASA, EA, Chief Research Actuary, Cheiron, Inc. McLean, VA Workshop 2: 415 MASDs This session will take an in-depth look at calculating the limitations under Code Section 415 on benefits provided by defined benefit pension plans with an emphasis on Multiple Annuity Starting Dates (MASDs). Topics will include the calculation of the limitations as they pertain to lump sums and other forms of distributions, and adjustments to benefit limitations for annuity starting dates before age 62 and after age 65. This session assumes the audience is familiar with the basic rules of Section 415 for defined benefit plans. Upon completion of the session, the attendee will be able to: Describe the 415 limits for defined benefit plans. Compute the defined benefit 415 limits. Discuss, with examples, the defined benefit 415 limits with emphasis on MASDs. Richard A. Block, ASA, FSPA, MAAA, Actuary, Block Consulting Actuaries, Inc., El Segundo, CA Michael B. Preston, FSPA, MAAA, EA, President, Preston Actuarial Services, Inc., Orland, CA Workshop 3: Mission Impossible Fixing Issues That Don t Qualify for EPCRS - The New Voluntary Closing Agreement Program / EPCRS VCP Update This program will discuss the informal IRS Voluntary Closing Agreement (VCA) program, explain how it differs from the Employee Plans Compliance Resolution System (EPCRS), and use case studies to demonstrate the types of failures that don t qualify for EPCRS but can be corrected through a closing agreement. This session will also provide an overview of the revisions that were made to the EPCRS Revenue Procedure in After attending this session, participants should be able to: Explain the basics of the IRS program to handle plan failures that cannot be fixed in EPCRS. Identify the types of failures and solutions that are available under VCA but not under EPCRS. Advise clients on how to take advantage of the new corrections available under EPCRS. Thelma Diaz (Invited) Marcel P. Weiland, Shareholder, Chang Ruthenberg & Long, Folsom, CA 11:50 a.m. 12:50 p.m. Lunch 3

4 CONFERENCE AGENDA 12:50 p.m. 2:05 p.m. Workshop 4: 3 Years Down the Road Train Staff to Recognize Opportunities to Add Revenue We will illustrate through case studies ways that your administrative staff can open the door to additional revenue from your existing clients. Perhaps your owner-only defined benefit plan suddenly has employees that will soon be eligible. Adding a profit sharing plan can significantly reduce overall costs for the client. Maybe owners wish to contribute more than is available under a 401(k) plan. Adding a cash balance pension plan to a 401(k) can significantly boost contributions for keys, and frequently generate a higher percent of overall contributions for keys. Sometimes the correct answer is to add not one more plan, but two more plans. After attending this session, participants should be able to: Generate additional business with existing clients. Distinguish why two plans are better than one. Discover which clients may benefit from adding a cash balance plan. G. Neff McGhie, III, MSPA, President, Sierra Pension Services, Inc., Reno, NV Lynn Young, MSPA, Enrolled Actuary, Pinnacle Plan Design, LLC, Phoenix, AZ Workshop 5: Advanced DB & Combo Testing This session will deal with advanced issues under Code Sections 401(a)(4) and 410(b). The speakers will look at different types of plan designs, the use of restructuring and the use of multiple plans to achieve what one plan cannot. Upon completion of the session, the attendee will be able to: Describe DB/DC with minimum gateway example. Learn uses of primarily DB gateway. Lawrence Deutsch, FSPA, MAAA, EA, Owner, Penguin Consulting and Design, Ltd, Fallbrook, CA Kurt F. Piper, FSPA, MAAA, ASA, Owner & Chief Actuary, Piper Pension & Profit Sharing, Venice, CA Workshop 6: Roth Good Deal or Not: Mathematical Projections, Conversions There is much confusion about when Roth contributions are advantageous for a participant. This session will take a look at projections based on various fact patterns to illustrate the end result. After attending this session, participants should be able to: Demonstrate how Roth contributions fit into the benefits equation. Classify situations in which Roth contributions are to be utilized. William C. Grossman, ERPA, QPA, APA, GFS, MBA, Education Consultant, McKay Hochman Consulting, Division of DSTRS, Butler, NJ 2:05 p.m. 2:20 p.m. 2:20 p.m. 3:35 p.m. Workshop 7: Informal DB Join your colleagues for a discussion of the topic of the moment whatever that might be. This is an audience participation workshop where you bring your questions and we all explore possible answers, alternatives and solutions. After attending this session, participants should be able to: Identify the issue presented by an actuarial colleague. Analyze the issue presented and describe the options available to address it. Assess what is the most appropriate option to address an issue and apply the solution to a specific situation. Steven J. Levine, MSPA, President, Steven J. Levine, LLC, Katonah, NY Mary Ann Rocco, EA, MSPA, Owner, Mary Ann Rocco, EA Consulting Actuary, Huntington Beach, CA Workshop 8: Defined Benefit Regulatory Update We can t know what new regulations will be out in advance of this conference, but we do know that there will be concerns and questions about guidance that has been issued. This session will provide an overview of recent IRS/Treasury guidance impacting defined benefit plans and highlight areas of concern. Upon completion of the session, the attendee will be able to: Summarize key elements of the guidance that has been released by the IRS and Treasury in the last year. Identify the situations in which the recent changes in the guidance may affect their clients. Describe the effects changes in the guidance may have to their clients. Judy A. Miller, MSPA, Director of Retirement Policy, American Retirement Association; Executive Director, ASPPA College of Pension Actuaries, Arlington, VA Workshop 9: Advanced Non-Discrimination Testing There are many options available to us when we run discrimination testing. We will review some of the more creative options that can make your failing test pass. After attending this session, participants should be able to: Utilize advanced testing options. Identify potentially abusive plan designs. Understand restructuring to lower employee costs. Charles D. Lockwood, Principal, ASC Institute, LLC, Englewood, CO 4

5 CONFERENCE AGENDA 3:35 p.m. 3:55 p.m. 3:55 p.m. 5:10 p.m. Workshop 10: Other Cash Balance Issues We start with the definition of accrued benefit and go from there. Items covered will include accrual rules, Section 415 limits, discrimination testing and late retirement issues. After attending this session, participants should be able to: Describe how the 415 limit measured in a cash balance plan and how is it impacted by normal retirement age. Describe how the accrual rules work in a cash balance plan. Describe how account balances are handled post-nra. Kevin J. Donovan, CPA, EA, MSPA, Managing Member, Pinnacle Plan Design, LLC, Tucson, AZ Andrew Ferguson, FSA, Partner, Altman & Cronin Benefit Consultants, LLC, San Francisco, CA Workshop 11: Compensation Concerns for Sole Props & Partnerships There are additional complexities at when the plan sponsor is not a corporation. We will review the special considerations that must be addressed. Upon completion of the session, the attendee will be able to: Discuss tricky issues relating to compensation for sole proprietorships and partnerships. Identify how and where deductions are taken. Describe tricky deduction questions and address issues unique to sole props and partnerships. Norman Levinrad, EA, FSPA, MAAA, President and Chief Actuary, Summit Benefit & Actuarial Services, Inc., Eugene, OR Workshop 12: Hardship and Loan Documentation What do the IRS requirements for documenting hardship withdrawals and loans mean for your clients? This interactive session will present case studies for discussion. We will also briefly discuss hardship distributions and HIPAA compliance. After attending this session, participants should be able to: Identify the new IRS hardship distribution and loan documentation requirements. Identify how documentation is handled today through case studies. Summarize practical tips for communicating with plan sponsors. William C. Grossman, ERPA, QPA, APA, GFS, MBA, Education Consultant, McKay Hochman Consulting, Division of DSTRS, Butler, NJ 5:10 p.m. 6:10 p.m. Networking Reception FRIDAY, JANUARY 22, :15 a.m. 8:00 a.m. Continental Breakfast 8:00 a.m. 9:15 a.m. Workshop 13: End-of-Year Valuations PPA 2006 permits small plans to have valuation dates other than the first day of the plan year. HATFA has clarified the application of the segment rates to end of year valuations. Presenters focus on the challenges posed in determining AFTAPs and maintaining credit balances. They also address how to complete certain items on Schedule SB. Upon completion of the session, the attendee will be able to: Calculate the minimum required contribution for end-ofyear valuations. Creating and maintaining prefunding balances in the valuation and on the Schedule SB. Calculate PBGC premiums for plans with end-of-year valuation dates. G. Neff McGhie, III, MSPA, President, Sierra Pension Services, Inc., Reno, NV Lynn Young, MSPA, Enrolled Actuary, Pinnacle Plan Design, LLC, Phoenix, AZ Workshop 14: PBGC Update Speakers will provide an overview of recently published PBGC guidance, official and unofficial, on issues from coverage to premiums to required notices. After attending this session, participants should be able to: Identify recent guidance the PBGC has released. Break down how such guidance affects clients. Examine other practitioners regarding interactions with the PBGC. Kurt F. Piper, FSPA, MAAA, ASA, Owner & Chief Actuary, Piper Pension & Profit Sharing, Venice, CA Karen Smith, President, Nova 401(k) Associates, Houston, TX Workshop 15: Establishing Timelines & Expectations for Smooth K TO Transitioning assets and administration is rarely a seamless occurrence but there are ways to make the sailing smoother. Learn ways to avoid the tempest of a takeover gone bad. Effective communication is key to the process. After attending this session, participants should be able to: Implement internal practices for smooth transitions. Set expectations clearly for plan sponsors. Virginia Krieger Sutton, Account Executive; Consultant, Johnson & Dugan/VKS Consulting, Daly City, CA 5

6 CONFERENCE AGENDA 9:15 a.m. 9:35 a.m. 9:35 a.m. 10:50 a.m. Workshop 16: Small Plan Gotchas Small plans can be tricky. Lawmakers and regulators create pitfalls to designs. The presentation should help you navigate those gotchas before they attack your small plans. The panelists discuss issues based upon their practical experience. Upon completion of the session, the attendee will be able to: Discuss issues regarding compensation and deductions for small plans. Identify situations in which Roth 401(k) and voluntary after-tax contributions may be beneficial. Identify document issues relating to small plans. Richard A. Block, ASA, FSPA, MAAA, Actuary, Block Consulting Actuaries, Inc., El Segundo, CA Stephen R. Parks, EA, MSPA, Chief Actuary, Retirement Systems of California, Woodland Hills, CA Workshop 17: 436 Restrictions PPA 2006 added Section 436 to the Code, restricting plan amendments, forcing plans to freeze benefits and limiting lump sum distributions. This session will look at the rules under Section 436 nearly 10 years after the enactment of PPA. Upon completion of the session, the attendee will be able to: Determine whether sponsors should create balances and how Section 436 impacts this decision. Recognize what plan documents should say as far as restoring accruals after the AFTAP is back above required levels Determine what sponsors can and should do about restricted payments Lawrence Deutsch, FSPA, MAAA, EA, Owner, Penguin Consulting and Design, Ltd, Fallbrook, CA James E. Holland, Jr., FSPA, FCA, MAAA, ASA, EA, Chief Research Actuary, Cheiron, Inc. McLean, VA Workshop 18: Revolving Door Rehires Boomerang employees can cause compliance concerns if there is not a complete understanding of the various rules applicable to rehires. Sometimes it is not even clear if an employee is a rehire, or never terminated service. The proper application of the various rules will be discussed. After attending this session, participants should be able to: Review applicable rules for rehires. Outline how eligibility and vesting rules are applied. Breakdown the Rule of Parity and the One-Year Holdout rule. Charles D. Lockwood, Principal, ASC Institute, LLC, Englewood, CO 10:50 a.m. 11:10 a.m. 11:10 a.m. 12:25 p.m. Workshop 19: Design Process from Data Collection to Illustration The speaker will discuss the process of designing the best retirement plan strategy for a prospective client and the issues involved. What core information should be included in the proposal? What topics should be communicated prior to and during plan implementation? Session participants will be able to: Identify the best retirement strategy for prospective clients. Identify key elements (issues and people) that should be included in the proposal process. Demonstrate effective communication regarding the proposal results and plan provisions once implemented. Mary Ann Rocco, EA, MSPA, Owner, Mary Ann Rocco, EA Consulting Actuary, Huntington Beach, CA Workshop 20: Cash Balance Interest Credits The speakers will discuss the various interest crediting rates allowable under IRS final regulations and discuss the pros and cons of using such rates. Examples will show traps for the unwary and how to avoid them. After attending this session, participants should be able to: Identify allowable interest crediting rates for cash balance plans. Differentiate between the pros and cons of using rate of return on plan assets. Recognize when subsets of plan assets are a viable approach to interest crediting. Kevin J. Donovan, CPA, EA, MSPA, Managing Member, Pinnacle Plan Design, LLC, Tucson, AZ Thomas J. Finnegan, MSPA, CPC, QPA, MAAA, FCA, Principal, The Savitz Organization, Philadelphia, PA Workshop 21: Compliance Issues When Molehills Became Mountains The end result of some seemingly inconsequential errors in administration can be draconian for the plan sponsor. The focus of this session is how to effectively identify the solutions and communicate them to the plan sponsor. After attending this session, participants should be able to: Demonstrate ability to effectively communicate compliance failures and solutions to plan sponsors. Recognize when ERISA counsel should be recommended. Explain risks associated with alternative corrections. Liz Hopkins Marilyn Ryding, AIF, President, Marilyn Ryding Retirement Plan Consulting, Burbank, CA 6

7 CONFERENCE AGENDA 12:25 p.m. 1:25 p.m. Lunch 1:25 p.m. 2:40 p.m. Workshop 22: Actuarial Challenges and Dilemmas This session will identify a number of situations that we occasionally encounter but may not know how to handle. The speakers will address insurance in pension plans, real estate in plan assets, in-kind contributions and distributions, 412(d) (2) elections, actuarial increases on frozen and term vested benefits, de-risking, etc. Upon completion of the session, the attendee will be able to: Demonstrate how to include insurance in an actuarial valuation. Summarize issues with holding real estate in plan assets. Identify the situations in which benefits must be adjusted for late retirement and state how such adjustments are computed Stephen R. Parks, EA, MSPA, Chief Actuary, Retirement Systems of California, Woodland Hills, CA Michael B. Preston, FSPA, MAAA, EA, President, Preston Actuarial Services, Inc., Orland, CA Workshop 23: Overfunded Plans The speaker will provide a current look at pension surplus opportunities for sponsors of defined benefit plans. Also covered are the variety of options sponsors have to utilize surpluses efficiently and effectively. Practical options available to employers are discussed, from the common strategies to the lesser known ones. After attending this session, participants should be able to: Identify plans with overfunding issues. Identify strategies to deal with overfunded plans. Identify which strategy works best based on an individual client s situation. Steven J. Levine, MSPA, President, Steven J. Levine, LLC, Katonah, NY Workshop 24: ERISA Litigation Update An ounce of prevention is more desirable than its counterpart, especially in this fast-paced world of ERISA litigation. The land of fiduciaries, fees and filings are among a spectrum of issues being reviewed by the courts. The DOL continues to file amicus briefs in ERISA cases and pursues its own litigation arising from plan investigations highlighting service providers. Learning from these ongoing developments may prevent you from hearing the dreaded, I ll see you in court! After attending this session, participants should be able to: Discuss recent developments in ERISA litigation. Differentiate between the differing points of view on the current state of affairs of ERISA litigation and offer DOL and defense perspectives. Explain the types of remedies in breach-of-fiduciary cases under ERISA. Liz Hopkins R. Bradford Huss, Esq., Trucker Huss, APC, San Francisco, CA 2:40 p.m. 3:00 p.m. 3:00 p.m. 4:15 p.m. General Session 2: Ask the Experts Come to this session to get answers to those burning questions you have about defined contribution and defined benefit plans! Participants are encouraged to submit questions prior to the conference by to conferences@ asppa.org Thomas J. Finnegan, MSPA, CPC, QPA, MAAA, FCA, Principal, The Savitz Organization, Philadelphia, PA William C. Grossman, ERPA, QPA, APA, GFS, MBA, Education Consultant, McKay Hochman Consulting, Division of DSTRS, Butler, NJ James E. Holland, Jr., FSPA, FCA, MAAA, ASA, EA, Chief Research Actuary, Cheiron, Inc. McLean, VA R. Bradford Huss, Esq., Trucker Huss, APC, San Francisco, CA 4:15p.m. CONFERENCE ADJOURNS 7

8 GENERAL INFORMATION HOTEL Hilton Los Angeles/Universal City 555 Universal Hollywood Drive Universal City CA Tel: Room Rates: $179/night single or double Reservation cut-off date: December 31, 2015 Make your reservations by contacting the hotel directly at Please be sure to reference the 2016 ACOPA LA Advanced Pension Conference to receive the discounted room rate. Please note that making your reservation before the December 31, 2015 deadline only guarantees that you will receive the group rate it does not guarantee that a room will be available. This room block will fill up quickly so please make your reservations early! Confirmation Registrants will receive confirmation if registration and payment are received by January 15, Cancellation Policy If a written request for cancellation is received by January 15, 2016 the full registration fee, minus a $100 processing fee, will be refunded. After January 15, 2016, the registration fee is not refundable but, with written notification, can be transferred to another individual at any time. Continuing Education The LA Advanced Pension Conference offers 15 hours of ASPPA and ERPA continuing education credit. The conference is designed to provide up to 15 Formal JBEA credit hours for enrolled actuaries, with core and noncore sessions offered. The final decision as to the number of JBEA credits rests solely with the Joint Board for the Enrollment of Actuaries (JBEA). The final decision as to the number of ERPA credits rests solely with the Internal Revenue Service. METHODS OF REGISTRATION Choose ONE method. Please do not fax and mail your registration. ONLINE To expedite your registration, please register at Los-Angeles-Advanced-Pension-Conference You will receive an immediate electronic registration confirmation. FAX Credit card only MAIL ASPPA PO Box Alexandria, VA For express/overnight deliveries (FedEx, DHL, etc.) send to: ASPPA 4245 N Fairfax Dr Ste 750 Arlington, VA your scanned registration form(s) and credit card information to customercare@asppa-net.org ONSITE Registrations will be accepted on-site at the LA Advanced Pension Conference. Higher registration fees will apply. Please see the registration form for applicable fees. Please note that registration forms sent without payment will NOT be processed until payment is received. Questions If you have any questions, contact the Conferences department at or us at conferences@asppa.org. Disclaimer The statements and materials presented at ASPPA or ACOPA conferences are solely the opinions of the speaker and do not represent the opinion or position of ASPPA or ACOPA. ASPPA and ACOPA assume no responsibility for the content of the statements and materials presented by speakers at ASPPA or ACOPA conferences. The final decision as to the number of ERPA credits rests solely with the Internal Revenue Service. For other types of continuing education credit, including CLE, CFP, CE or state insurance credit, please the ASPPA staff at conferences@asppa.org by November 9, 2015 to submit your request for pre-approval. ASPPA staff will apply for advance approval of the program if the application process and filing fees are not prohibitive. 8

9 REGISTRATION FORM STEP ONE Registrant Information Please register only one person per form. All fields are required. Please type or print legibly. Please note that information printed above for Badge Name, Company, City and State will appear on your conference badge exactly as stated. First Name: Middle Initial: Last Name: Badge Name: Designations: Title: Company: Address: City: State: Zip: Phone: Fax: Is this your preferred mailing address for all ACOPA correspondence? q Yes, please change my address q No STEP TWO Additional Information Your Industry Role (Please check the MOST applicable description.) q Accountant q Actuary q Business Owner q Consulting Firm q Human Resources Personnel q Insurance Agent q Investment q Legal Firm q TPA q Other (Please specify): Please check dietary requirements (if applicable): q Kosher q Vegetarian q Other: 2016 ACOPA LA Advanced Pension Conference January 21-22, 2016 Hilton Los Angeles/Universal City Los Angeles If you require any other special accommodations, please specify: STEP THREE WORKSHOP SELECTION 10:35AM 11:50AM 12:50PM 2:05PM 2:20PM 3:35PM 3:55PM 5:10PM THURSDAY, JANUARY 21, 2016: q WK1 q WK2 q WK3 q WK4 q WK5 q WK6 q WK7 q WK8 q WK9 q WK10 q WK11 q WK12 8:00AM 9:15AM 9:35PM 10:50PM 11:05AM 12:20PM 1:50PM 3:05PM FRIDAY, JANUARY 22, 2016: q WK13 q WK14 q WK15 q WK16 q WK17 q WK18 q WK19 q WK20 q WK21 q WK22 q WK23 q WK24 STEP FOUR Payment Early* (through 12/18/15) Regular (12/19/15 1/15/16) On-site (after 1/16/16) ACOPA/ASPPA Member q $715 q $815 q $915 Non-Member q $870 q $970 q $1,070 q Check Payment: Check number: Total Due: Credit Card: q Visa q Mastercard q American Express q Discover Card Number: Expiration Date: Cardholder Name: Authorized Signature: To prevent duplication of payment, send your registration form only once. If you are mailing it, do not fax it and vice versa. *To qualify for the early registration fee, registration and payment must be received in the ASPPA office by January 15, The fee is calculated based on the receipt date of the registration form, not the postmark. Registrations will be accepted by the ASPPA office through January 15, 2015 at the regular registration rate. Any registrations received after this date will be charged the on-site registration fee. **To qualify for the additional member rate, additional members must be from the same company and ALL REGISTRATION FORMS MUST BE SUBMITTED TOGETHER with payment by the early registration deadline of January 15, Tel: Fax: conferences@asppa-net.org 9