ERISA Workshop Cutting Through the Complexity

Transcription

1 RELIUS EDUCATION ERISA Workshop Cutting Through the Complexity 22 Cities October - November 2008

2 ATTENDANCE BONUS 50% off Web Seminar! One of the more significant topics we will be covering at the ERISA Workshop is the new proposed regulations on participant disclosure of plan fees and expenses. The regulations will have a significant impact on plan administration and are scheduled to become effective January 1, In explaining the participant disclosure regulations in the program, we will review actual drafts of a sample annual disclosure statement and quarterly disclosure statement. As an added bonus for ERISA Workshop attendees, each attendee will have the opportunity to attend the SunGard webcast on the regulations when they are finalized for half price.

3 Sungard s relius education 2 ERISA Workshop Cutting Through the Complexity The only constants in the pension world are change and complexity. They go hand in hand. Typically, changes add details, tests, rules, and paperwork to an already overburdened system. Cut through the confusion with this year s ERISA Workshop. Our nationally recognized ERISA attorneyconsultants will help you understand the new rules for EGTRRA restatements, employees in the military, service provider disclosures, and other current developments. They ll also help you make sense of perennial hot spots, like mergers and rehired employees. Stay on top of the intricate pension rules, old and new. Get answers to your questions at this year s ERISA Workshop. Topics include: New EPCRS Procedure PT Rules for Service Provider Contracts New Participant Disclosure Regulations Rehired Employees EGTRRA Restatement Issues Objectives Upon completion of the this ERISA Workshop, an attendee should understand: 1. Key changes in the latest version of EPCRS, the IRS plan correction program, and should be able to correct the most common 401(k) plan errors. 2. New participant fee disclosure requirements, including the format and timing requirements, and should be able to apply the requirements in practice. 3. New requirements for the content and implementation of service provider contracts, including identification of the categories of service providers to whom the regulations apply. 4. Application of the HEART Act to retirement plans, including the benefits required and the distributions available under the Act, as well as plan documentation requirements. 5. Effects of a merger or acquisition on the key plan qualification requirements, including service crediting, 415 limits, highly compensated employee status and coverage testing, as well as how merger or acquisition transactions impact eligibility for distributions. SPEAKERS Each program is conducted by one of SunGard s well-respected, ERISA attorney-consultants: Stephen W. Forbes, J.D., LL.M. Craig P. Hoffman, J.D., LL.M., APM S. Derrin Watson, J.D., APM William D. Whitman, J.D., LL.M. 6. Proper treatment of rehired employees for qualified plan purposes, including the application of entry date, break in service, eligibility, and vesting rules. 7. Rollover rules as they apply to Roth 401(k) contributions, including new rules for 2008 rollovers, the application of penalty provisions, reporting and disclosure requirements, and a comparison to pre-tax rollovers. 8. The latest guidance affecting qualified plans, including new cases, rulings, regulatory guidance and legislation, of which attendees should be aware. Visit our Web site for complete speaker bios:

4 Sungard s relius education 3 Agenda 8:00 a.m. Registration Check-in/Coffee and Danish 12:00 p.m. Lunch (provided) 8:30 a.m. New EPCRS (IRS correction) Procedure Changes to procedural requirements; new, approved IRS corrections; common 401(k) plan errors: improper exclusion of employee, ADP/ ACP test (improper testing information), failure to obtain consent, failure to make top-heavy minimum, failure to suspend deferrals for hardship distribution. New Participant Fee Disclosure Regulations Fee disclosure requirements; applicability to participant-directed plans; format and timing of disclosure; effective date; consequences for failing to comply; Miller Bill. Prohibited Transaction Requirements for Service Provider Contracts (Final Regulations) Expected to be in place for 2009; review of sample contract; disclosure requirements; which service providers must comply with new regulations; prohibited transaction exemption; DOL contract requirements. New HEART Act Differential pay and effect on 415 regulation amendment; employees who die in military (mandatory and optional provisions); qualified reservist distributions (retirement and cafeteria); new withholding rules; extended deadline for plan amendments. Mergers and Acquisitions Types of transactions; crediting service; eligibility for distributions; HCE status; 415 limits; coverage testing; 401(k) specific issues. Top 10 Questions Regarding EGTRRA Restatements. Rehired Employees Eligibility and vesting requirements; entry dates; break in service rules; coverage requirements; top-heavy contributions. Roth Rollover Rules Pre-tax dollars: comparison of rollover to Roth IRA vs. traditional IRA; premature distribution penalty tax; special tax notice (sample updated 402(f) notice); reporting and withholding requirements; plan s responsibilities; rollover requirements. Current Developments A careful analysis of late-breaking news and guidance affecting retirement plans (e.g., 7-day safe harbor regulations); PPA technical corrections; what you need to know to be up-to-date. 4:00 p.m. Adjournment WHO SHOULD ATTEND Recommended for the experienced practitioner, consultant, administrator, CPA, attorney, actuary, trust officer, human resources or payroll professional. The 2008 ERISA Workshop offers you an exceptional opportunity to learn from top ERISA experts. This highly regarded program is a MUST ATTEND for anyone who works with retirement plans. WATCH FOR THESE PROGRAMS Cross-Tested Plans 401(k) Plan Workshop Cash Balance Plans for DC Practitioners Form 5500 Workshop Code Section 409A Plans Fundamentals of 401(k) and Other 401(k) Plans: Beyond the Basics Qualified Plans Specialty Topics Programs Plus Web Seminars Live and Archived Hot Topics! Advanced Pension Conferences Chicago September 3-5, 2008 Orlando February 9-11, 2009 For information about all SunGard Relius educational programs, go to

5 DATES AND LOCATIONS** PORTLAND October 2 Crowne Plaza Portland Convention Ctr. (formerly Holiday Inn Portland Convention Center) 1441 NE 2 nd, Portland, OR SEATTLE October 3 SpringHill Suites Seattle Downtown 1800 Yale Avenue, Seattle, WA or BLOOMINGTON, IL October 16 Eastland Suites Hotel & Conference Ctr Eastland Drive, Bloomington, IL MILWAUKEE October 17 Ambassador Hotel 2308 W. Wisconsin Ave., Milwaukee, WI Reservations: MINNEAPOLIS October 17 Marriott Minneapolis Airport 2020 East American Blvd. Bloomington, MN or CHARLOTTE October 29 Sheraton Charlotte Airport Hotel 3315 Scott Futrell Drive, Charlotte, NC Reservations: DETROIT October 29 Sheraton Detroit Novi Haggerty Road, Novi, MI Reservations: ; ask for John Frost COLUMBUS October 30 Embassy Suites Hotel Columbus* 2700 Corporate Exchange Drive Columbus, OH DALLAS October 30 Cooper Guest Lodge Hotel, Conference Center, and Spa* Preston Road, Dallas, TX NASHVILLE October 30 Hilton Nashville Downtown* th Avenue South, Nashville, TN Ask for SunGard rate, based on availability. DES MOINES November 5 Sheraton West Des Moines* th Street, West Des Moines, IA CHICAGO November 6 European Crystal Banquet & Conference Center* 519 W. Algonquin Road Arlington Heights, IL Accommodations: DoubleTree Chicago Arlington Heights 75 West Algonquin Road Arlington Heights, IL Ask for SunGard rate, based on availability. Norfolk November 6 Courtyard Marriott 520 Plume Street, Norfolk, VA SYRACUSE November 6 Sheraton Syracuse University Hotel & Conference Center 801 University Ave., Syracuse, NY or ATLANTA November 7 Cobb Galleria Centre* Two Galleria Parkway, Atlanta, GA Accommodations: Sheraton Suites Galleria* 2844 Cobb Parkway S.E., Atlanta, GA or Ask for SunGard rate, based on availability. KANSAS CITY November 7 Embassy Suites Hotel Kansas City Plaza 220 W. 43 rd Street, Kansas City, MO Sungard s relius education 4 JACKSONVILLE November 12 Jacksonville Marriott 4670 Salisbury Road, Jacksonville, FL DENVER November 14 Sheraton Denver Tech Center Hotel 7007 S. Clinton St. Greenwood Village, CO BOSTON November 19 Radisson Hotel Boston 200 Stuart Street, Boston, MA or PITTSBURGH November 19 Radisson Hotel Pittsburgh Green Tree 101 Radisson Drive, Pittsburgh, PA INDIANAPOLIS November 20 Crown Plaza at Historic Union Station 123 West Louisiana St., Indianapolis, IN PHILADELPHIA November 20 Sheraton Suites Philadelphia Airport 4101 Island Avenue, Philadelphia, PA ** Dates and locations are subject to change. Please visit our Web site to verify that dates have been finalized before making travel arrangements 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.

6 Sungard s relius education 5 Continuing PROFESSIONAL Education 7.0 hours CPE credit* based on a 50-minute credit hour 6.0 hours CE/CLE credit* based on a 60-minute credit 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 to advanced level course. SunGard pension seminars and conferences 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 are submitted for CLE credit in the states where they are being conducted. CE must be requested at least six 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 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 Rave reviews Always attend this seminar; it s always timely, informative, and well done. Third Party Administrator, Richardson, TX Helpful to know what is happening at DOL/IRS, even though guidance may not yet be out. Consultant, Minneapolis, MN Many areas covered good ideas and thoughts given by speaker. Third Party Administrator, Saginaw, MI Case studies are a very effective way to learn practical applications of regs that can be very difficult to dissect. It makes a big difference in the effectiveness of the sessions. Human Resources, Nashville, TN The examples help me to apply the regs to actual circumstances. Third Party Administrator, Greenville, SC Very informative on current issues. Great material and speaker. Accountant, Tyler, TX Dig deep details provided in this program were extremely helpful. Third Party Administrator, Cross Lanes, WV Seminar Information Delivery Goes Green We are pleased to announce that we are moving from paper to electronic delivery of our seminar and conference announcements. All the information you need from agendas to registration is now available online. Register for this program today at ReliusEducation, select Seminars, then Dates and Locations. ARE YOU SUBSCRIBED? Join us in this effort. Subscribe to our free newsletters for seminars and conferences. It s fast and easy. Subscribe now by visiting us at P Think before you print The only constants in the pension world are change and complexity. Join us for, ERISA Workshop, Cutting Through the Complexity.

7 ERISA Workshop 2008 Registration Sungard s relius education 6 Early Fee $395 Standard Fee $420 (payment received at least 21 days prior to program date) (payment received less than 21 days prior to program date) THREE WAYS to REGISTER TODAY! Â Online: Select Seminars Fastest way to register! Ê Fax: SunGard, ATTN: Order Processing-Accounting, Mail: SunGard, ATTN: Order Processing-Accounting, (24 hours a day) 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 location. For more information, send an to webtechsem@relius.net or call , 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 . 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 (Please copy as needed to register additional persons.) ERISA Workshop 2008 ($395 early; $420 standard) City: Date: Payment Method (Check or credit card information must accompany this form.) Seminar Discount Code (if any) q Enclosed is check payable to SunGard Corbel LLC. q Please charge: q MasterCard q VISA q American Express CT Residents Add Applicable Sales Tax Total Due $ $ $ $ $ / Card Number Exp. Date Cardholder s Name Authorizing Signature Registrant Information q Please check if new address, phone, or fax. (please print or type) Code from mailing label (if any) q Mr. q Ms. 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 per program will be made for cancellations received at least 10 business days prior to the program selected. 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: Order Processing Accounting, , or ed to webtechsem@relius.net 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. WebBro