A new day in the world of 403(b) 1-Day Workshop November - December RELIUS EDUCATION. Comprehensive New Regulations. 403(b) Plan Workshop

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1 A new day in the world of 403(b) RELIUS EDUCATION 1-Day Workshop November - December 403(b) Plan Workshop Comprehensive New Regulations

2 COMPREHENSIVE NEW REGULATIONS A NEW WORLD FOR 403(b) PLANS The IRS has just issued the final 403(b) regulations, replacing existing guidance dating back 40 years. The new regulations make dramatic changes to the rules for all 403(b) plans, including deferral-only and other non-title I 403(b) plans. There are new plan documentation requirements, changes to the coverage and nondiscrimination testing rules, new deferral deposit timing rules, new investment exchange limitations, new controlled group rules, and new plan termination rules, to name but a few of the major changes. These changes will go into effect in Anyone who works with 403(b) plan design or administration needs to have a good grasp on the new rules now. This program will detail the numerous changes and provide practical suggestions for an action plan. What You ll Learn Written Plan Requirement Exchange Limitations Universal Availability Plan Termination Common Control Rules Nondiscrimination and Coverage Former Employee Contributions Consequences for Failing Requirements Timing of Deposit Rules and more SPEAKERS Programs will be conducted by one of our nationally-known and knowledgeable speakers: Stephen W. Forbes, J.D., LL.M. S. Derrin Watson, J.D., APM William D. Whitman, J.D., LL.M. For detailed information about our speakers, go to and select the program title. WHO SHOULD ATTEND This timely program is a must attend for anyone who works with 403(b) plans. It offers an exceptional opportunity to learn about the new regulations from top 403(b) plan experts. It is ideal for the practitioner, consultant, attorney, plan administrator, financial officer, employee benefits manager or human resource staff with 403(b) plan responsibility, and for representatives of mutual funds, insurance companies, or banks that market 403(b) plan services. The IRS has just issued the final 403(b) regulations, replacing existing guidance dating back 40 years. RAVE REVIEWS The program presents the current and future 403(b) rules in an easy-to-understand format." Consultant, Indiana "Very comprehensive discussion of current rules and proposed changes and how the rule impact plan operation." Actuary, Montana "I am new to 403(b) and it helped because [speaker] correlated the differences between a qualified plan vs. 403(b)." Consultant, Iowa "Great detailed presentation. I learned a lot that will help me in my job as a sales and marketing coordinator." Consultant, Minnesota

3 AGENDA 8:00 a.m Registration / Coffee and Danish 8:30 a.m. Eligible Employers/Eligible Employees Eligibility: deferrals vs. employer contributions, changes in universal availability requirement, exclusions. 12:00 p.m. Lunch (provided) Permissible Investments Annuity contracts, mutual funds, church plans, new restriction on life insurance. Deferrals Election frequency, one-time irrevocable elections, coordination of plan limits (403(b), 457, and 401(k)), catch-up contributions, expansion of special catch-up rule, ordering rule, anticonditioning, timing of deposits, corrective distributions, Roth 403(b). Contribution Limits/415 Limit Includible compensation, postseverance compensation, consequences of limitation violations, aggregation with qualified plans, contributions for former employees. Coverage and Nondiscrimination Rules Elimination of safe harbors, application of qualified plan coverage and nondiscrimination rules, highly compensated employees, employer and matching contributions, compensation limit, testing options. 403(b) Distribution Requirements Distribution events, severance from employment definition and exceptions, rollover requirements, notice requirements, premature distribution tax, hardship distribution, required minimum distribution requirements, QDROs, loans. 1:00 p.m. DOL (Title I) Requirements Elective deferral only plans, employer sponsored plans, employer involvement, participant direction of investment, reporting and disclosure, 5500 changes. 4:00 p.m. Adjournment Plan Documentation New written plan requirement, incorporation by reference, plan provision requirements, delegation, drafting plan to avoid application of Title I, FAB , deadline, IRS model. Plan Termination/Transfers and Exchanges Plan termination requirements, distribution options, timing, successor plan restrictions, transfers between like and un-like 403(b) plans. Common Control Rules New common control rules for tax-exempt organizations, permissive aggregation, government employers. Effective Date Deadlines, transition rules, reliance. 403(b) Failures/Correction Program Operation and form compliance, consequences of failures, eligible defects and correction of common errors, sanction limits, separate accounts, audit guidelines. Are you subscribed? Pension Updates Seminar Alerts They re FREE and informative! Get subscribed at SunGard. Trademark Information: SunGard, the SunGard logo, and Relius are trademarks or registered trademarks of SunGard Data Systems Inc. or its subsidiaries in the U.S. and other countries. All other trade names are trademarks or registered trademarks of their respective holders.

4 DATES AND LOCATIONS ** November 30 SAN FRANCISCO Sheraton Gateway Hotel 600 Airport Boulevard Burlingame, CA December 5 ATLANTA DoubleTree Atlanta NW/Marietta 2055 South Park Place Atlanta, GA Reservations: LaFawna Ingram December 6 BOSTON Radisson Hotel Boston 200 Stuart Street Boston, MA or December 6 CHICAGO Crowne Plaza Chicago O Hare* 5440 North River Road Rosemont, IL December 7 MINNEAPOLIS Embassy Suites Minneapolis Airport th Avenue South Bloomington, MN Accommodations Hotels reserve a limited number of accommodations for seminar registrants until 4 weeks prior to the program(s). Hotels without a room block are indicated by (*). Registrants needing overnight accommodations must make room reservations directly with the hotel. Be sure to mention the SunGard 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 PROFESSIONAL EDUCATION December 7 SYRACUSE DoubleTree Hotel Syracuse* (formerly Wyndham Syracuse) 6301 Route 298 East Syracuse, NY Reservations: Ask for Tina Goodnough December 12 DALLAS Embassy Suites Dallas Park Central North Central Expressway Dallas, TX Reservations: Jenny Ruffino December 13 KANSAS CITY DoubleTree Hotel Kansas City Corporate Woods College Blvd. Overland Park, KS or December 14 HOUSTON Houston Marriott West Loop by the Galleria 1750 West Loop South Houston, TX ** Dates and locations are subject to change. Please visit our Web site to verify that dates have been finalized before making travel arrangements hours CPE credit based on a 50-minute hour* 6.0 hours CE/CLE credit based on a 60-minute hour* *Actual credit hours granted may vary. Final decision rests with the governing body. There are no prerequisites or other advance preparation for this intermediate-level course. However, the course assumes an attendee s basic understanding of 403(b) plan operation. SunGard s pension seminars and conferences generally are accepted by most professional organizations for continuing professional education credit, including the Joint Board for the Enrollment of Actuaries, ASPPA, NIPA, IRS Enrolled Agents Program, CFP, the ICB (for CRSP and CFTA), state bar associations, CPA boards, InFRE, HRCI for SHRM professionals, and PACE. Generally, programs will be submitted for CLE credit in the states where the programs are being conducted. Credit 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. SunGard 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: This program has been approved for 6.0 recertification credit hours toward PHR or SPHR recertification through the Human Resource Certification Institute (HRCI). For more information about certification or recertification, please visit the HRCI homepage at For more information about Continuing Education, call , Ext

5 403(b) PLAN WORKSHOP REGISTRATION Early Discount Fee $395 Standard Fee $425 (Payment received 21 days prior to program) (Payment received less than 21 days prior to program) THREE WAYS to REGISTER TODAY! W W W Online: Fax: SunGard, ATTN: Order Processing-Accounting, (24 hours a day) Mail: SunGard, 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. Fastest way to register! Volume Registration Discounts are available for 6 or more registrants from the same firm. Send inquiries to webtechsem@relius.net or call , Ext The registration fee includes all seminar materials and food and beverage as stated in program agenda. Fee does not include other meals, lodging, transportation, or parking. Registrations are confirmed by . 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@relius.net. Registration Form (Copy as needed to register additional persons.) City Date $ CT Residents Add Applicable Sales Tax Total Due $ $ Payment Method (Check or credit card information must accompany this form.) Seminar Discount Code (if any) Code from mailing label (if any) Enclosed is check payable to SunGard Corbel LLC. $ Please charge: MasterCard VISA American Express $ / Card Number Exp. Date Cardholder s Name Authorizing Signature Registrant Information Mr. Ms. Please check if new address, phone, or fax. Client Acct. # Full Name Name for Badge Profession Firm Name Shipping Address (Do not use P.O. Box Number) City State Zip Phone # Fax # Web Site Cancellation/Transfer Policy: All requests must be in writing. Full refund of program registration fee, less a $50 administrative fee will be made for cancellations received at least 10 business days prior to the program. No refund for cancellations received later than 10 business days prior to the program. Transfer requests (within the same program only) must be received at least 10 business days prior to program date, and will result in a $25 administrative fee. Substitutions may be allowed with at least five business days advance notice. Seminar requests, questions, or concerns may be faxed to SunGard, Attn: Educational Services, , or ed to webtechsem@relius.net. Web Bro1

6 403(b) Plan Workshop Comprehensive New Regulations NOVEMBER - DECEMBER 2007 Limited Locations 1660 Prudential Drive Jacksonville, FL ROUTE TO: PRSRT STANDARD U.S. Postage PAID Jacksonville, FL Permit No. 819 Final 403(b) Regulations New Written Plan Document Requirements New Form 5500 Filing Requirements Restriction on Investment Transfers New Plan Termination Rules ERISA Exemption Other Programs from Relius Education ERISA Workshop 401(k) Plans: Beyond the Basics Form 5500 Workshop 401(k) Plan Workshop Advanced Pension Conference Orlando February 6-8, 2008