Employee Benefit Plans of Tax-Exempt and Governmental Employers Gregory F. Jacob O Melveny & Myers LLP

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2 PLANNING CHAIRS (also on faculty) Greta E. Cowart Winstead PC David W. Powell Groom Law Group, Chartered FACULTY FROM THE GOVERNMENT (invited) Stephen LaGarde Attorney Advisor, Office of Benefits Tax Counsel, U.S. Department of the Treasury Stephen B. Tackney Deputy Associate Chief Counsel, Tax Exempt and Government Entities Division, Office of the Chief Counsel, Internal Revenue Service Carol A. Weiser Deputy Benefits Tax Counsel, Office of Benefits Tax Counsel, U.S. Department of the Treasury FROM THE PRIVATE SECTOR M.J. Asensio Baker & Hostetler LLP Daniel L. Hogans Groom Law Group, Chartered Gregory F. Jacob O Melveny & Myers LLP Weiyen (Ann) Jonas Vice President and Associate General Counsel, Fidelity Investments Wayne McClain Associate General Counsel and Senior Director, TIAA-CREF G. Daniel Miller Conner & Winters, LLP John A. Nixon Duane Morris LLP Jeannine Markoe Raymond Director of Federal Relations, National Association of State Retirement Administrators Kai H. Richter Nichols Kaster, PLLP Anthony J. Roda Williams & Jensen Christopher S. Sears Ice Miller LLP Richard Turner Associate General Counsel and Vice President, VALIC Catalina Vergara O Melveny & Myers LLP Michael A. Webb Vice President, Cammack Retirement Group, Inc. Donald Wellington Reed Smith LLP ALI CLE Program Staff: Diane McCollum (dmccollum@ali-cle.org) Additional government faculty to be confirmed. An excellent seminar for the governmental and tax-exempt community great to have such a focused seminar CLE CREDIT HOURS, INCLUDING 1.00 HOUR OF ETHICS CPE CREDIT HOURS IN TAXATION (group-live and group internet-based program) Go to to register online or for more information about the program, hotel accommodations, study materials, and CLE/CPE credit.

3 PROGRAM OVERVIEW Get an authoritative update on the changing benefits landscape for taxexempt and government employers at this nationally recognized annual conference. Hear leading benefits professionals from the private, non-profit, and governmental sectors as they examine the impact of the latest legal changes to plan provisions and employer operations. Get practical strategies and an expert update on the unique challenges facing benefit plans and human resources in light of new agency leadership and litigation developments. Network with benefits practitioners and faculty from across the country, including agency representatives. Topics to be discussed include: Retirement plan investment litigation, including 403(b) plan litigation against colleges and universities Environmental, social, and governance-driven investing changes Ongoing church plan litigation and what to do going forward Impact of the Tax Cuts and Jobs Act on executive compensation, plan corrections, 457(f ), and UBIT Welfare and fringe benefit plans, including implications of ERISA litigation and overlapping employment laws Updates from DOL, Treasury, IRS, and the Hill In-person attendees also gain from a case studies lunch and a corporate counsel breakfast roundtable. Register today! Find out what these and other key developments and enforcement efforts mean for the future of employee benefit plans with a special focus on tax-exempt and government employers.

4 AGENDA ALL TIMES EASTERN MONDAY, SEPTEMBER 24, :30 AM Registration and Continental Breakfast 8:25 AM Administrative Remarks ALI CLE Staff VIDEO WEBCAST SEGMENT A 8:30 AM Hot Topics in Benefits with Special Tax-Exempt and Governmental Employer Highlights The hottest topics in employee benefits, with an emphasis on their impact on tax exempt and governmental plans, including the 403(b) remedial amendment deadline, the current state of the fiduciary rule, the new SEC Best Interest Regulation proposal, and ESG investing 9:30 AM Current State of Fee Litigation and Its Implications A report on the various fee litigation and investment fund alternative-related litigation for employers, including tax exempt, governmental, and church plans; understanding the risks related to such litigation; and best practices for risk mitigation 10:30 AM Networking and 10:45 AM Retirement Plans Update (Other Than Litigation) Recent developments for retirement plans with an emphasis on governmental plans, including missing participants, correction of overpayments including contrasting these with ERISA requirements, and status of the proposed regulations on the governmental plan definition 12:45 PM Lunch - Roundtable Case Study Discussions with Faculty and Registrants (lunch provided by ALI CLE) VIDEO WEBCAST SEGMENT B 1:45 PM Church Plan Litigation and Other Updates Messrs. Miller and Powell Developments and hot topics impacting church plans, including continuing litigation after Advocate Health Care Network and next steps that church plans should consider 2:30 PM The Latest Developments Under 409A and 457(f), Including Case Studies Exploring Correction of Errors and Income Inclusion Correcting 409A and 457(f ) errors, discussed in the context of case studies, and the implications of possible new income inclusion regulations on 457(f ) errors 3:30 PM Networking and 3:45 PM Ethics Issues in Representing Employers and Plan Sponsors Recent cases, practical aspects, and ethical issues related to representation of employers, plan fiduciaries, and plan service providers 4:45 PM Questions and Answers 5:00 PM Adjournment for the Day 11:45 AM Unrelated Business Income Tax (UBIT): New Issues After the Tax Cuts and Jobs Act How UBIT applies to pension plans; changes to the UBIT calculation for tax exempt entities as a result of the Tax Cuts and Jobs Act

5 TUESDAY, SEPTEMBER 25, :30 AM Continential Breakfast and Networking Session Corporate Counsel Roundtable Breakfast Discussion VIDEO WEBCAST SEGMENT C 8:00 AM Welfare Plan Issues and Benefits Update Ms. Cowart and Messrs. Asensio and Tackney (invited) The impact of legislative or regulatory changes (or lack thereof ) on health and welfare benefit plans, severance agreements and settlements, and wellness programs; ACA and MHPAEA class action litigation issues; benefits in Fair Labor Standards collective actions; retiree medical obligations post-tackett and its impact on outsourcing retiree benefits; outsourcing benefits; legal issues facing employers in dealing with the opioid crisis; the California Supreme Court s decision in Dynamex Operations West reclassifying outsourced delivery drivers as employees 9:00 AM Considerations in Contracting for Benefit Plan Vendors - Understanding the RFP Process - Messrs. Sears and Webb What employers should understand about the RFP process, including how it impacts contracting for employee benefit plan service providers; changing laws, data privacy, and cybersecurity issues and expectations of plan sponsors and participants; vendor selection for retirement plans, health and welfare plans, and other HR functions; litigation and fiduciary duties for selection and monitoring of plan service providers, including special governmental plan considerations 10:15 AM Executive Compensation Limits for Tax Exempts, Charities, and Governments After the Tax Cuts and Jobs Act Ms. Cowart; Messrs. Asensio, LaGarde (invited), and Tackney (invited) The new 4960 rules and strategies to address the changes for tax exempt employers; unique implications for colleges and universities and who is a related employer requiring aggregation; planning considerations in developing new executive compensation programs Government Perspectives and Questions & Answers 11:15 AM IRS Update 11:45 AM Questions and Answers 12:00 PM Lunch Break VIDEO WEBCAST SEGMENT D: Government Perspectives and Questions & Answers (continued) 1:15 PM Treasury Update 1:45 PM Networking and 2:00 PM Department of Labor Update 2:45 PM Legislative Update 3:30 PM Adjournment 10:00 AM Networking and

6 ADDITIONAL INFORMATION COURSE LOCATION AND HOTEL ACCOMMODATIONS A limited block of rooms has been reserved at the Washington Hilton. Room rate: $279 per night, single or double occupancy. These rooms will be held as a block, unless exhausted, August 31, Registrants must make their own hotel reservations and request the ALI CLE Employee Benefit Plans of Tax-Exempt & Govt l Employees block to qualify for the reduced rate. Reservations may be made by calling the Washington Hilton, 1919 Connecticut Avenue NW, Washington, DC; at or clicking here. Confirmations will be sent by the hotel. Please read the cancellation policy carefully. STUDY MATERIALS Course materials will be available in electronic format for download the week before and during the course. Print materials will not be distributed. All registrants are advised to bring laptops or tablets to the course to view the course materials, including updates. Go to for more info about: Registration/cancellation/requirements for persons with disabilities/scholarships. MANDATORY CLE CREDIT ALI CLE programs are accredited in all MCLE jurisdictions. Credit in CO is available by reciprocity; credit in ID, LA, and RI is available upon request. For specific information on CLE, CPE, or other professional accreditation in your state, TeamMCLE@ali-cle.org, go to or call CLE-NEWS. NASBA ALI CLE 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 through its website: For more information regarding ALI CLE s administrative policies, such as complaint and refund, please call Customer Service at (800) CLE- NEWS. CPE credit hours for this course: 15 hours in Taxation (live group and group internet based programs). Learning Objectives: Acquisition of knowledge and skills to develop proficiency as a practitioner; maintenance of professional competence as practitioner. Suggested Prerequisite: Experience in subject matter. Level of Instruction: Advanced. Advance preparation: None.