Employee Benefit Plans of Tax-Exempt and Governmental Employers

American Law Institute CONTINUING LEGAL EDUCATION S E E I N S I D E F O R D E TA I L S Y E A R S OF EXCELLENCE IN C L E 30 TH ANNUAL ADVANCED COURSE and LIVE VIDEO WEBCAST Employee Benefit Plans of Tax-Exempt and Governmental Employers Featuring Practical Solutions to Problems under the Internal Revenue Code, ERISA, Other Federal Laws, and State Law Requirements THURSDAY - FRIDAY OCTOBER 5-6, 2017 WASHINGTON PLAZA HOTEL WASHINGTON, DC REGISTER ONLINE 14.0 w w w. a l i - c l e. o rg / C Z 0 0 9 1.0 1-800-CLE-NEWS [253-6397] 16.5 CLE CREDIT HOURS, INCLUDING HOUR OF ETHICS CPE CREDIT HOURS I N TA X AT I O N

Planning Chairs (also on faculty) Greta E. Cowart Winstead PC (ALI Member) David W. Powell Groom Law Group, Chartered Faculty GOVERNMENT (invited) Robert Neis Benefits Tax Counsel, Office of Tax Policy, U.S. Department of the Treasury Susan E. Rees Chief, Division of Coverage, Reporting & Disclosure, Office of Regulations and Interpretations, Employee Benefit Security Administration, U.S. Department of Labor Stephen B. Tackney Deputy Associate Chief Counsel, Tax Exempt and Government Entities Division, Office of the Chief Counsel, Internal Revenue Service PRIVATE SECTOR M.J. Asensio Baker & Hostetler LLP Wendy Y. Carter Vice President, DC Practice Director, The Segal Group Karen L. Handorf Cohen Milstein Sellers & Toll, PLLC Gregory F. Jacob O Melveny & Myers LLP Weiyen Jonas Vice President and Associate General Counsel, Fidelity Investments Steven R. Kronheim Managing Director and Associate General Counsel, TIAA-CREF Michael A. Laing Taft Stettinius & Hollister LLP Wayne McClain Senior ERISA Counsel and Associate Vice President, Lincoln Financial Group 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 Anthony J. Roda Williams & Jensen Thomas G. Schendt Alston & Bird Christopher S. Sears Ice Miller LLP Lisa A. Tavares Venable LLP Richard Turner Associate General Counsel and Vice President, VALIC Donald Wellington Steptoe & Johnson LLP ALI CLE Senior Program Attorney Amy S. Weinberg (aweinberg@ali-cle.org)

PROGRAM For full program details, please visit www.ali-cle.org/cz009 ALL TIMES EASTERN October 5, 2017 7:30 AM Registration and Continental Breakfast 8:30 AM Welcome and Announcements ALI CLE Staff VIDEO WEBCAST SEGMENT A 8:30 AM Hot Topics in Tax-Exempt and Governmental Plan Benefits State laws protecting benefits, their unintended consequences, and related legal challenges in California and elsewhere; financially troubled pensions plans in Puerto Rico, Chicago, Dallas, and elsewhere; the latest on the DOL s fiduciary regulation for tax-exempt employers; plan governance and risk management strategies for governmental plan investments; overseas investments and governmental plan requirements FBAR, FATCA, UK FATCA, and CRS; tax issues for infrastructure investing; IRC Section 503 prohibited transaction requirements 9:30 AM Current State of the Church Plan Litigation and its Implications A report on the outcome of the Advocate Health Care Network Supreme Court case in favor of the church hospitals, what other issues remain, and what practical steps church plan sponsors and their vendors should take going forward 10:30 AM Networking and Refreshment Break 10:45 AM Governmental Plans Update (Other Than Litigation): NRA, ANPRAM, and 414(h) Pick-Ups Recent developments for governmental plans, including: plan investments and governance; the status of the anticipated proposed regulations on the governmental plan definition; and issues in pick-ups 11:45 AM EPCRS for 403(b) and Other Qualified Plans Maintained by Charitable and Governmental Retirement Plans: Current Issues The latest updates and changes to the EPCRS program and how it is impacted by the demise of the determination letter program; 403(b) plan remedial amendment period and access to self-correction; new IRS required amendments and operational compliance lists and how those tools can be used by plan sponsors; life without periodic determination letters for employers that do not fit neatly into prototype plans; the value of a private opinion on a plan 12:45 PM Lunch for Faculty and Registrants (provided by ALI CLE) Excellent course good speakers and well organized.

VIDEO WEBCAST SEGMENT B 1:45 PM Church Plans Update Other Than Litigation Developments and hot topics impacting church plans other than the Advocate Health Care Network decision, including plan-to-plan transfer issues and proposed legislation on non-qualified church-controlled organizations 2:15 PM Fiduciary Lessons from the Recent 403(b) Fee Lawsuits and Tax-Exempt Employer Retirement Plan Update Recent 403(b) fee lawsuits and lessons to be learned; other recent developments for retirement plans for tax-exempt employers, including 403(b) prototypes, the remedial amendment period, volume submitter status, 403(b) plan fee litigation, and other litigation concerns 4:30 PM Ethical Issues in Representing Governmental and Tax-Exempt Employers Ethical issues in recent cases on representing employee benefit plans and their fiduciaries and committees; practical aspects of the attorney-client privilege, the fiduciary exception, and the limitations thereon; work product doctrine, privilege logs, and everyday considerations for protecting privilege and work product protection 5:30 PM Questions and Answers 5:45 PM Adjournment for the Day 3:15 PM Networking and Refreshment Break 3:30 PM Hot Topics for 457(f)/409A Plans The proposed regulations under IRC Section 457(f ), the re-proposed regulations on the inclusion of income under IRC Section 409A, and a practical review of how these impact compensation arrangements for employees and executives; basis issues in 457(f ) and prospects for the final regulations This is a great conference topics, access to government officials, etc. I found this course to be very high-quality. This was a great way to get up-to-speed on the major issues facing these plans. Hearing from DOL/IRS folks was incredibly useful.

October 6, 2017 7:45 AM Continental Breakfast and Networking Session VIDEO WEBCAST SEGMENT C 8:15 AM Welfare Plan Issues The impact of legislative changes (or lack thereof ) on health and welfare benefit plans; tax reform s impact (if enacted); EEOC and wellness program final regulations under the ADA and for non-erisa plans state laws, e.g., in NY and CA; GINA and the litigation surrounding wellness programs; service provider audits from the DOL; changes in disability claim processing under the final disability claims procedure regulations; administering group health plans under the new administration; ACA litigation issues; HIPAA privacy and security audits; other governmental audit initiatives; issues to consider when providing opt-out payments for not taking health coverage under the FLSA and labor laws; evolving retiree medical obligations; the litigation fallout after Tackett and subsequent cases 9:15 AM Considerations in Contracting for Benefit Plan Vendors Issues to consider when contracting for employee benefit plan service providers, including changing laws, data privacy and cybersecurity issues, and expectations of plan sponsors and participants; vendor selection; litigation and the plan sponsor s fiduciary duties for selecting and monitoring plan service providers 10:15 AM Networking and Refreshment Break 10:30 AM Negotiating Employment and Severance Agreements Tax implications (including IRC Sections 409A, 457(f ), 4980B, and 4958) and employment and labor law issues in employment and severance agreements; retaining and recruiting key personnel with the various legal boundaries 11:30 AM Questions and Answers 11:45 AM Lunch Break (on your own) VIDEO WEBCAST SEGMENT D Government Perspectives and Q & A 1:15 PM DOL Update 2:00 PM Treasury Update 2:45 PM Networking and Refreshment Break 3:00 PM IRS Update 3:45 PM Legislative Update 4:30 PM Adjournment 14.0 CLE CREDIT HOURS, INCLUDING 1.0 HOUR OF ETHICS 16.5 CPE CREDIT HOURS IN TAXATION REGISTER ONLINE www.ali-cle.org/cz009 1-800-CLE-NEWS [253-6397]

1) Register by August 31, 2017 and SAVE $200.* Enter coupon code CZ 009 EB 2 at checkout. 2) Have two or more who want to attend from the same organization? The first attendee pays full price, and all additional attendees from the same organization come at HALF PRICE! Call 1-800-CLE-NEWS (253-6397) or register online using the group registration option. 3) Full-time employee of a federal, state, or local government or government agency? SAVE 30% off the regular tuition! Contact ALI CLE Customer Service at 1-800-CLE-NEWS (253-6397) or custserv@ali-cle.org. *Valid on new registrations for in-person course only; discounts may not be combined. ADDITIONAL INFORMATION HOTEL ACCOMMODATIONS MANDATORY CLE CREDIT A limited block of rooms has been reserved at the Washington Plaza Hotel. Room rate: $269 per night, single occupancy. These rooms will be held as a block, unless exhausted, until September 8, at which time they will be released to the general public. Registrants must make their own hotel reservations and indicate that they are attending the ALI CLE Employee Benefits Plans program to qualify for rooms in the block. 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, e-mail TeamMCLE@ali-cle.org, go to http://www.ali-cle.org/mcle, or call 1-800-CLE-NEWS. Room reservations may be made by calling the Washington Plaza Hotel, 10 Thomas Circle, NW, Washington, DC 20005; phone (202) 842-1300 or (800) 424-1140, or online using promo code WO34Q or by going to: https://www.reservations-page.com/c00519/h11149/ov.aspx?pc=wo34q. Confirmations will be sent by the hotel. Please read the cancellation policy carefully. Complimentary WiFi will be available in the meeting room. STUDY MATERIALS Going green in 2017! 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 www.ali-cle.org/cz009 for more info about: Registration/cancellation/requirements for persons with disabilities/scholarships 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: www.nasbaregistry.org. For information on ALI CLE s complaint and refund policies, call Customer Service at (800) CLE-NEWS. CPE credit hours for this course: 16.5 in Taxation (group-live and group-internet based programs). Learning Objectives: Acquisition of knowledge and skills to develop proficiency as a practitioner; maintenance of professional competence as a practitioner. Suggested Prerequisite: Experience in practice in subject matter. Level of Instruction: Advanced

EMPLOYEE BENEFIT PLANS OF TAX-EXEMPT AND GOVERNMENTAL EMPLOYERS Find out why employee benefits lawyers come to this course year after year! Don't miss your opportunity to learn the latest issues facing tax-exempt and governmental employers under the Trump administration. Hear solutions and strategies from 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. Offering expert analyses as well as practical tips and strategies, this year s program explores such issues as: The 403(b) plan investment litigation Life without determination letters and other updates to the EPCRS program Financially troubled pension plans Church plan litigation and its implications, including a discussion of the Supreme Court s decision in Advocate Health Care Network v. Stapleton Governmental plans update, including the Normal Retirement Age regulations Proposed regulations under 457(f ) and re-proposed regulations on inclusion of income under 409A Practical implications of contracting for benefit plan service providers Tax issues in negotiating employment and severance agreements Updates from the DOL, Treasury, IRS, and the Hill Register today! Find out what these and other key legal and regulatory developments mean for the future of tax-exempt and governmental employee benefit plans; get briefed on the latest legal trends and enforcement efforts; and learn from current government officials who make and administer the rules about recent and expected plan changes affecting government and tax-exempt employers. REGISTER ONLINE w w w. a l i - c l e. o rg / C Z 0 0 9 1-800-CLE-NEWS [253-6397] 14.0 1.0 16.5 CLE CREDIT HOURS, INCLUDING HOUR OF ETHICS CPE CREDIT HOURS I N TA X AT I O N

$1,299 ONLY $750 EARLY BIRD RATE GROUP RATE 1-800-CLE-NEWS [253-6397] w w w. a l i - c l e. o rg / C Z 0 0 9 F O R M O R E I N F O R M AT I O N OR TO R E G I S T E R O N L I N E $1,499 STANDARD RATE $1,199 * Discount valid on new registrations for in-person course only; may not be combined with other discounts. FOR EACH ADDITIONAL REGISTRANT, $1,499 FOR FIRST REGISTRANT REGISTER BY 8/31/2017, ENTER COUPON CODE CZ009EB2 AT CHECKOUT* WEBCAST RATE Get an authoritative update on the unique challenges and latest developments in employee benefit plans of tax-exempt and governmental employers. OCTOBER 5-6, 2017 WASHINGTON, DC WASHINGTON PLAZA HOTEL and LIVE VIDEO WEBCAST Employee Benefit Plans of Tax-Exempt and Governmental Employers NONPROFIT ORG U.S. Postage PAID ALI CLE These are challenging times for tax-exempt employers. Many new rules, lots of litigation, etc. This course helped put some of the changes into context. Thank you. American Law Institute Continuing Legal Education 4025 Chestnut Street, Philadelphia, PA 19104-3099