Live & Recorded Webcasts by ASC

When a qualified plan participant dies, plan administrators are often faced with a wide range of issues. Understanding how a plan's provisions apply usually will answer most of these issues. Still, complications often arise.

In this 2-hour webcast, John Griffin, J.D., LL.M. will discuss many of the important issues plan administrators must confront when a plan participant dies.

Topics will include:

• Important plan provisions dealing with a participant's death
• Beneficiary designation issues
• Satisfaction of the required minimum distribution rules
• Spousal rights
• Missing participants
• QDRO issues
• And more!

The Uniformed Services Employment and Reemployment Rights Act (USERRA) grants certain re-employment and benefits rights to an employee who leaves his/her job due to performing duty in uniformed military service. Employers maintaining qualified retirement plans and their advisers must understand the importance of ensuring compliance with the applicable requirements.

In this 2-hour CE webcast, John Griffin J.D., LL.M. will discuss important USERRA requirements, including:

• Eligibility for USERRA rights
• Employee notices
• "Make-up" contributions for returning veterans
• Special "compensation" and differential pay rules
• And plan document provisions.

A 457(b) plan is a special type of deferred compensation retirement plan available only to governmental and tax-exempt entities. While similar to 401(k) plans, 457(b) plans have their own set of rules and requirements, with significant differences applicable to governmental entities and tax-exempt organizations.

In this 2-hour CE credit webcast, John Griffin, J.D., LL.M. will discuss:

• The basic rules applicable under Code §457(b)
• The distinction between 457(b) plans for governmental and tax-exempt entities
• The differences between 457(b), 401(k) and 403(b) plans
• Plan document requirements

Don't let your professional knowledge of this ever-changing ERISA industry become outdated! John Griffin, J.D., LL.M. will summarize what you need to know about the current developments in the retirement plan industry. During this webcast, John will provide you with the latest on upcoming and new legislative, regulatory and case law developments.

Topics will include:

• Regulatory developments affecting retirement plans, including:
  • Changes to hardship rules
  • Revisions to the IRS' EPCRS program
  • Changes to the IRS determination letter program
  • Status of IRS review of pre-approved defined contribution plans
  • Other IRS and DOL regulatory developments
• Legislative updates
• Recent ERISA-related court cases

Join us for our annual 2-hour Ethics for Employee Benefit Practitioners webcast, presented by John Griffin, J.D., LL.M.

Among the topics will be:

• Overview of ethical responsibilities
• Explanation of IRS Circular 230 from an employee benefits perspective
• Most significant ethical concerns of the IRS Office of Professional Responsibility
• New practical case studies on ethical situations faced by practitioners

The hardship rules can vary greatly, depending on the type of plan you are dealing with. It is important that administrators understand these differences!

In this webcast John Griffin, J.D., LL.M., will cover the following topics:

• The rules for making hardship distributions from a 401(k) plan, including:
  • Restrictions on distributions from 401(k) deferral accounts
  • Distributions from employer contribution accounts, QNEC accounts, matching contribution accounts, QMAC accounts and safe harbor contribution accounts
  • Permissible hardship distribution events
  • Required substantiation /documentation for hardship distributions
  • Plan document design

[Note, we will cover the rules as they exist as of the date of the webcast. Some of the hardship distribution rules are affected by proposed IRS regulations issued in 2018. If the IRS has issued the final regulations prior to the webcast, we will incorporate them into the webcast.]

• The rules for making hardship distributions from 403(b) plans
  • Similarities and differences from the 401(k) hardship distribution rules
  • The differences applicable to 403(b) annuity contracts, 403(b) custodial accounts and retirement income accounts.
• The rules for making unforeseeable emergency distributions from 457(b) plans
• The differences between hardship withdrawals from 401(k), 403(b) and 457(b) plans
•  And much more!

Churches, church-related organizations and government entities may adopt qualified retirement plans. However, because these plans generally are exempt from Title I of ERISA and certain qualification rules, the plan documentation and administration for such plans can be significantly different from a plan of a for-profit employer.

In this 2-hour CE webcast, John Griffin, J.D., LL.M. will discuss the many special exemptions and requirement applicable to these special types of employers.

The webcast topics will include:

• Exemptions from Title I coverage
• Special application of the Code's qualification rules to church plans
• Issues relating to the definition of a church plan
• Special application of the Code's qualification rules to governmental plans
• Issues relating to the definition of governmental plan
•  Other unique issues for church plans and governmental plans
  • Plan document issues
  • Nondiscrimination testing
  •  Related employer determination
  • And more!

Designing a qualified retirement plan for an employer that is a member of a "controlled group" presents unique challenges, including compliance testing issues.

In this 2-hour CE webcast, John Griffin, J.D., LL.M. discusses many of the most important plan design considerations and compliance mistakes.

The webcast topics include:

• Basic controlled group rules for qualified plans*
• Qualification rules impacted by controlled group status
• Plan design application for specific qualification requirements, including:
  • Crediting service for eligibility and vesting purposes
  • HCE determination
  • Coverage issues
  • Nondiscrimination testing issues
  • Top-heavy plan concerns
  • Spousal attribution problems
• Other special issues to consider
  • Plan documents
  • Using the Code §410(b)(6)(C) rules
  • Consequences of really being a multiple employer plans

* The webcast will include a general discussion of the controlled group rules, but will not get into the many nuances of controlled group and related employer determinations.

• 403(b) plans that are subject to Title I of ERISA (e.g., plans sponsored by 501(c)(3) organizations)
• 403(b) plans that are not subject to Title I of ERISA (e.g., church and governmental entities)
•  If applicable, what are the Title I rules?
  • Document requirements
  • Fiduciary rules
  • Reporting and disclosure requirements (e.g., Form 5500)
  • Vesting
  • Spousal rights
• Title I exemption for salary reduction only 403(b) plans
• Other important distinctions, including application of the Code's nondiscrimination rules

Rehired employees often cause significant difficulties in administering qualified plans. This webcast discusses many of the unique issues facing plan sponsors and record-keepers in applying the eligibility and distribution rules for rehired employees.

In this webcast John Griffin, J.D., LL.M., will cover the following topics:

• Applying eligibility rules to determine when employees must be allowed to participate upon rehire
• Timing of cash-out distributions and the procedures for dealing with repayments/restorations
• Correctly calculating vesting for rehired employees
• Dealing with rehired employees under automatic deferral arrangements
• Applying the break-in-service rules and the difficulties of dealing with rehired employees under 401(k) plans

• New hardship distribution events
• Elimination of the 6-month suspension and loan requirements
• New participant self-certification for hardship distributions
• Plan amendments and operational checklists
• Impact on 403(b) plans
• Transitional effective date rules
• Outstanding questions and issues

Join John Griffin J.D., LL.M. for a discussion of the ethical issues employee benefit practitioners need to know.

Topics that will be discussed by John include:

• An overview of ethical responsibilities
• An explanation of IRS Circular 230 from an employee benefits perspective
• The most significant ethical concerns of the IRS Office of Professional Responsibility
• And new practical case studies on ethical situations faced by practitioners

Don't let your professional knowledge of qualified plans become outdated!  Join John Griffin, J.D., LL.M. as he discusses what you need to know about the latest developments in the retirement plan industry.

During this 2-hour, CE credit webcast, John will provide you with the latest on IRS, Department of Labor, PBGC and legislative proposals.

Topics that will be covered include:
 

• Pre-Approved defined contribution plan submissions for Cycle 3
• Status of pre-approved 403(b) plan restatements
• Final regulations on the use of forfeitures to fund QNECs, QMACs and safe harbor contributions
• Changes in hardship distribution rules for 2019
• Guidance on plan qualification rules for church plans

• Status of fiduciary regulations
• Form 5500 developments
• Changes to disability claims procedures

•  Final missing participant regulations

• Retirement Enhancement and Savings Act
• Family Savings Act
• Other retirement-related legislative proposals

• Making the Decision to Terminate a Plan
• Consequences of Plan Termination
• Participant Rights
• Process of Terminating a Defined Contribution Plan
• IRS' Position on Partial Plan Terminations and the Vesting of Participants
• How to handle lost or non-responsive participants

• Best fits for using a Safe Harbor Plan
• Choosing the best type of Safe Harbor contribution for your client
• Notice requirements
• Creative plan designs that can be used to maximize benefits for the owners/HCEs
• Mid-year suspension of Safe Harbor contributions
• Amending or discontinuing a Safe Harbor Plan

• Plan loans
  • Prohibited transaction exemption
  • Tax requirements under Code §72(p)
  • Refinancing a plan loan
  • Dealing with loan defaults
  •  Correction of loan errors
• Hardship and other in-service distributions
  • Permissible in-service withdrawal events
  • Hardship withdrawal requirements, including documentation
  • Correction of hardship withdrawal errors
• Recent legislative changes affecting plan loans and hardship withdrawals

• How cash balance plans work
• The type of employers for whom such plans are suitable    
• Sample cash balance formulas
• Combining cash balance plans with existing cross-tested defined contribution plans

• Calculation of RMD amounts
• Spousal and non-spousal death benefits
• Treatment of rollovers and transfers after age 70½
•  RMD rules under Roth 401(k) plans
•  Distribution Notice requirements    
•  Dealing with "lost participants"
•  QJSA requirements
•  Lifetime income options

• Common errors related to compliance testing
• Methods for improving test results
• Correction options for dealing with testing errors.

A multiple employer plan (MEP) is an employee benefit plan that two or more unrelated employers maintain. Inconsistencies in DOL and IRS regulations make it imperative to keep up to date on the rules that impact the administration of these plans.

Join John Griffin, J.D., LL.M., May 18th, for a webcast discussion concerning the rules and regulations applicable to MEPs.

Among the topics will be:

• What is a MEP?
• The special rules applicable to MEPs
• Why employers use the MEP approach
• Proposed legislative changes for MEPs
• And much more!

The IRS has identified the use of incorrect compensation as one of the most common qualification errors in plans.

Join John Griffin, J.D., LL.M., March 30th, for a webcast discussion that will clarify the complex and confusing issues you, the retirement plan administrator face, regarding compensation under qualified plans.

Among the topics will be:

• Different definitions of compensation that may apply under a qualified plan
• Common problems and correction options with respect to plan compensation
• How the definition of compensation can be used to improve testing results
• Compensation issues for partnerships and self-employed individuals
• And much more!

Join industry expert and ERISA attorney, John Griffin, J.D., LL.M., for the webcast. John will answer all questions after the webcast.
 

• Common problems faced when designing new comparability plan documents. 
• Using Treas. Reg. §1.401(a)(4)-11(g) to retroactively correct a nondiscrimination test failure.
• Using creative testing options, including plan restructuring, to improve test results.
• Running a nondiscrimination test for combined defined contribution and cash balance plans.

Cross-testing is not only for designing plans that provide greater benefits for older highly compensated employees. While usually associated with "new-comparability" plans, cross-testing also can be used to help plans satisfy minimum coverage or correct other nondiscrimination failures!

This webcast will provide attendees with a thorough understanding of the basics of cross-testing and will also discuss:

• When cross-testing can be used to help plans satisfy coverage and nondiscrimination failures
• The methodology for converting contributions to benefits
• How such equivalent benefits can be used for purposes of coverage and nondiscrimination testing
• Other situations where cross-testing can be used to assist in plan design