American Institute of Retirement Education Grand Hyatt Denver, Denver, CO May 30-31, 2013 1 www.erpaconference.org
About the Conference This is the first conference designed by ERPAS...for ERPAS! This one of a kind program was developed based on topic suggestions from current and potential ERPAs with the goal of providing practical solutions to the issues they are now facing as ERPAs. Speakers include industry experts who are also practicing ERPAs as well as local, regional and national government representatives from the Internal Revenue Service and Department of Labor. American Institute of Retirement Education About AIRE, LLC The American Institute of Retirement Education, LLC (AIRE, LLC) is a unique partnership of the two foremost retirement plan professional organizations, the American Society of Pension Professionals & Actuaries (ASPPA) and the National Institute of Pension Administrators (NIPA). From examination development to credentialing, continuing and professional education, association management and advocacy efforts, AIRE, LLC is unparallel in the industry. Benefits of Attending Up to 15 CE credits Access to top speakers from the IRS and DOL Networking with colleagues and fellow ERPAs Committee Co-chairs William C. Grossman, QPA, McKay Hochman Company, Inc., Butler, NJ Cheryl B. Pauli, QPA, QKA, The Benefit Advantage, Auburn Hills, MI Committee Members Larry Burleson, Internal Revenue Service, Detroit, MI Janice M. Gore, Internal Revenue Service, Waukesha, WI James J. McKinney, IV, CPC, QPA, QKA, Retirement Strategies Incorporated, Augusta, GA Susan H. Perry, CPC, QPA, QKA, E.A. Edberg Associates, Inc., Phoenix, AZ Baltimore, MD Tina M. Tufano, QPA, QKA, The Pension Service, Inc., North Haven, CT 2
Thursday, May 30, 2013 7:00 a.m. 8:00 a.m. Continental Breakfast 8:00 a.m. 8:10 a.m. Welcome and Introductions James J. McKinney, IV, CPC, QPA, QKA, Retirement Strategies Incorporated, Augusta, GA 8:10 a.m. 9:25 a.m. General Session 1: Washington Update Hear the latest from the IRS in the guidance, legislative and examination arenas and their critical priorities. Our panelists will discuss the latest guidance to have been issued, what we might expect to see soon, the current IRS priorities and other critical information that ERPAS should know. Donald J. Kieffer, Jr., Internal Revenue Service, Mountainside, NJ (Invited) Moderator: Deborah K. Lohning, Internal Revenue Service, Detroit, MI 9:25 a.m. 9:40 a.m. 9:40 a.m. 10:55 a.m. General Session 2: EPCRS This session will focus on Rev Proc 2013-12. What s changed? What s new? There was a substantial expansion of EPCRS corrections for 403(b) plans, there are new forms to use for all submissions, and a number of other changes. As ERPAs, you can represent your clients on EPCRS submissions. Don t miss this chance to hear the latest news directly from the IRS experts! Donald J. Kieffer, Jr., Internal Revenue Service, Mountainside, NJ (Invited) Janet Mak, Internal Revenue Service, Brooklyn, NY (Invited) Moderator: William C. Grossman, QPA, McKay Hochman Company, Inc., Butler, NJ 10:55 a.m. 11:10 a.m. 11:10 a.m. 12:25 p.m. General Session 3: Loan Issues Why is it always the loans that go wrong? The payments aren t made, or the client changed payroll companies and the loan repayments were forgotten, or the prior administrator never defaulted old the loans. Ever taken over a plan like this? Come to this entertaining session and engage with our panel of experts for an interactive discussion on fixing problem loans. Bring your problem loan questions with you. Time permitting, the panel will be taking questions from the attendees! James C. Paul, APM, Ferenczy + Paul LLP, Gold River, CA Moderator: James J. McKinney, IV, CPC, QPA, QKA, Retirement Strategies Incorporated, Augusta, GA 12:25 p.m. 1:45 p.m. Lunch: Navigating the IRS Website Is anyone else having problems navigating the IRS s new website? We had just started mastering the old website and figuring out where everything was and it changed. Mikio Thomas is going to show you how to navigate the new and improved IRS website to find and effectively use the free tools to keep your plan in compliance. The session will also lead you through the portion of the Return Preparers Office website to understand the tools available to ERPAs. Mikio S. Thomas, Internal Revenue Service, Mid-Atlantic Area/EP&R, Cincinnati, OH (Invited) Moderator: Deborah K. Lohning, Internal Revenue Service, Detriot, MI 2:00 p.m. 3:15 p.m. General Session 4: 5330 Case Studies The Form 5330 is used in a number of correction scenarios involving a Section 4975 excise tax on a prohibited transaction, the most common being where there has been a late deposit of deferrals. The error can be a onetime error or a continuous error that spans a number of years. There will be case studies involving improper loans, improper investments and improper distributions. There will be a scenario in which there has been excess or improper compensation paid to a disqualified person. Handling prohibited transaction filings on Form 5330 for discrete and for continuing transaction. Through case studies demonstrate the correction and 3
Thursday, May 30, 2013 (continued) the method of completing the Form 5330 filing Educate attendees through real world cases the prohibited transaction rules that lead to the Form 5330 filing requirement. Susan D. Diehl, QPA, Penserv Plan Services, Inc., Horsham, PA Moderator: Susan H. Perry, CPC, QPA, QKA, E.A. Edberg Associates, Inc., Phoenix, AZ 3:15 p.m. 3:30 p.m. Break 3:30 p.m. 4:45 p.m. General Session 5: VFCP A representative from DOL who works with their Voluntary Fiduciary Correction Program (VFCP) will present the latest information about the VFCP program. Corrections often involve both IRS and DOL issues. As ERPAs it is important to understand how to correct errors with both agencies. Basics on when DOL s program applies versus when IRS s required applies will also be covered. Jackie Waters, US Department of Labor, Kansas City, MO 4:45 p.m. 5:45 p.m. Reception Friday, May 31, 2013 7:00 a.m. 7:55 a.m. Breakfast and Registration 7:55 a.m. 8:00 a.m. Welcome and Introductions James J. McKinney, IV, CPC, QPA, QKA, Retirement Strategies Incorporated, Augusta, GA 8:00 a.m. 9:15 a.m. General Session 6: Compensation Issues One of the most common errors in plan administration is use of the wrong compensation for determining benefits or performing testing. Our panel will present case studies for correcting some of the most common (and perhaps a few unusual) compensation errors. Since the corrections can be different if discovered under audit or addressed in VCP/ SCP, our panel will contain representatives from both parts of the IRS. We will also discuss plan design to minimize the likelihood of error. Janet Mak, Internal Revenue Service, Brooklyn, NY (Invited) S. Derrin Watson, Esq., APM, SunGard Relius, Goleta, CA Moderator: William C. Grossman, QPA, McKay Hochman Company, Inc., Butler, NJ 9:15 a.m. 9:30 a.m. 9:30 a.m. 10:45 a.m. General Session 7: Unagreed Audits What happens when you can t reach agreement on all or part of correcting an error discovered under audit? The IRS is committed to maintaining the qualified status of retirement plans and reaching a resolution to an issue that is in the best interest of the plan sponsor and the Service. This session will provide examples of how to work with the IRS to ensure agreement is reached and avoid an unagreed audit. This session will also briefly discuss the process and procedures that are followed if agreement cannot be reached. Charles M. Lax, Esq., Maddin, Hauser, Wartell, Roth & Heller, P.C., Southfield, MI Moderator: Tina M. Tufano, QPA, QKA, The Pension Service, Inc., North Haven, CT 10:45 a.m. 11:00 a.m. 11:00 a.m. 12:15 p.m. General Session 8: Ethics Ethics again, but new case studies. Come here Chuck, Jim and Bill as they entertain us with all the things we need to know to stay ethical. They ll be presenting interactive case studies on ethical issues we all hope we never have to face. Jim will entertain us with stories of clients, TPAs and advisors 4
Friday, May 31, 2013 (continued) and their questionable ethical practices. Chuck will engross us with his tales of ethical dilemmas. And Bill will enlighten us with ways to be ethical. Your participation will be solicited during the session so come prepared to think ethically. William C. Grossman, QPA, McKay Hochman Company, Inc., Butler, NJ Charles M. Lax, Esq., Maddin, Hauser, Wartell, Roth & Heller, P.C., Southfield, MI James C. Paul, APM, Ferenczy + Paul LLP, Gold River, CA Moderator: James J. McKinney, IV, CPC, QPA, QKA, Retirement Strategies Incorporated, Augusta, GA 12:15 p.m. 1:15 p.m. Lunch 1:30 p.m. 3:10 p.m. General Session 9: Case Studies A staple of the ERPA conference is the case studies breakout session. So once again we ll be breaking into small groups to determine how to navigate correcting plan errors. For the first time this year, we ll have a representative from the DOL join our expert panel to provide feedback on correcting DOL covered issues. Come prepared to join in your group s analysis of common compliance and fiduciary errors. Susan D. Diehl, QPA, Penserv Plan Services, Inc., Horsham, PA S. Derrin Watson, Esq., APM, SunGard Relius, Goleta, CA Mark Underwood, US Department of Labor, Kansas City, MO 3:10 p.m. - 3:25 p.m. Break 3:25 p.m. -4:15 p.m. General Session 10: Hot Topics & Emerging Issues This session is reserved in anticipation of laws, regulations and other guidance expected to be released in the months just prior to the conference. 5
Methods of Registration Choose ONE method. To prevent duplication of payment, send your registration form only once. If you are mailing it, do not fax it and vice versa. To expedite your registration, Online please register at www.erpaconference.org 703.516.9308 Fax Credit card only ASPPA PO Box 34725 Alexandria, VA 22334-0725 MAIL E-mail Onsite For express/overnight deliveries (FedEx, DHL, etc.) send to: ASPPA 4245 N Fairfax Dr Ste 750 Arlington, VA 22203 E-mail your scanned registration form(s) and credit card information to info@erpaconference.org Registrations will be accepted on-site at the at the Registration Desk. Higher registration fees 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. Conference Location Grand Hyatt Denver 1750 Welton Street Denver, CO 80202 Tel: 303.295.1234 Room Rates: $169/night single $194/night double Cut-off Date to Make Reservations: April 29, 2013 Make your reservations by calling the Grand Hyatt Denver directly by the reservation cut-off date of April 29, 2013. Be sure to mention that you are attending the in order to receive the group room rate. Confirmation Registrants will receive confirmation if registration and payment are received by May 24, 2013. Cancellation Policy If a written request for cancellation is received by May 24, 2013, the full registration fee will be refunded minus a $100 processing fee. After May 24, 2013, the registration fee is not refundable, but can be transferred to another individual at any time, even on-site. No refunds will be given for no-shows. Please e-mail info@erpaconference.org to request a refund or make changes to your registration. Continuing Education The conference is designed to comply with various types of continuing education programs, including ASPPA CE and ERPA CE. This conference qualifies for 15 ASPPA/ERPA credits and 1.5 ethics credits. For other types of continuing education credit, including CLE or state insurance credit, please contact the Conferences Department by April 15, 2013 to submit your request to get the program pre-approved. We will apply for advance approval of the program if the application process and filing fees are not prohibitive. To request pre-approval, email info@ erpaconference.org. Questions If you have any questions, contact the Conferences Department at 703.516.9300 or e-mail us at info@erpaconference.org. Disclaimer The statements and materials presented at AIRE, LLC conferences are solely the opinions of the speaker and do not represent the opinion or position of AIRE, LLC. AIRE, LLC assumes no responsibility for the content of the statements and materials presented by speakers at AIRE, LLC conferences. 6
REGISTRATION FORM Denver, CO May 30-31, 2013 Step One: Registrant Information Please register only one person per form. All fields are required please type or print legibly. First Name: Middle Initial: Last Name: Badge Designations: Name: Title: Company: Address: City: State: Zip: Phone: Fax: Email: Please note that information printed above for Badge Name, Company, City and State will appear on your conference badge exactly as stated. Is this your preferred mailing address for all ASPPA or AIRE correspondence? q Yes, please change my address q No Step Two: Additional Information Job Classification (Please check the all that apply.) q Accountant q Actuary q Consultant q Human Resources Personnel q Insurance Agent q Legal Firm q TPA Non-producing q TPA Producing TPA Please check dietary requirements (if applicable): q Kosher q Vegetarian q Other: If you require special accommodations due to a disability, please specify: Step three: Payment Information Early* (until 05/03/13) Regular (05/04/13 05/24/13) Registration q $715 q $815 q $915 **Government Participant (IRS, Treasury, DOL, PBGC) q $300 q $300 q $300 TOTAL: q Check Payment: Check number: q Visa q Mastercard q American Express q Discover On-site (after 05/24/13) Name as it appears on card: Card Number: Expiration Date: 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 office by May 24, 2013. The fee is calculated based on the receipt date of the registration form, not the postmark. American Institute of Retirement Education Tel:703.516.9300 Fax:703.516.9308 Email: info@erpaconference.org