Sessions For All Days

06

Monday
2:40PM-3:55PM

EBP1915. Fringe Benefit Trends

Instructor: Anne Bushman, Jeff Martin
Track: Industry Update
Knowledge Level: Basic
Field of Study: Taxes
CPE Credits: 1.5

Fringe benefits are a hot topic for employers looking to attract and retain talent in a tight labor market. Often, fringe benefits can be provided at relatively little cost while still providing benefit that employees value. Over time, changes in the business environment and employee demographics cause different fringe benefits to be perceived as valuable. This course will provide an overview of recent fringe benefit trends and the considerations for offering those benefits. Some benefits covered may include student loan payments, snacks, reward programs, and wellness programs.
Learning Objectives:

  • Recognize recent trends in fringe benefits
  • Recall tax consequences of trending fringe benefits
  • Identify important factors when choosing fringe benefits

06

Monday
4:25PM-5:40PM

EBP1922. Beyond Cybersecurity: Attack of the new wave of Privacy regulations

Instructor: Alain Marcuse
Track: Industry Update
Knowledge Level: Basic
Field of Study: Auditing, Information Technology
CPE Credits: 1.5

Emerging data privacy regulations globally constitute a “third wave” of corporate security and privacy risk that most companies don’t realize yet. Companies now have the obligation to protect the personal data of individuals they connect with in any way, including employees, prospects, vendors, and customers. While the GDPR certainly generated headlines, it is by no means unique any longer – California, Brazil, Vietnam, and others have passed similar legislation. A Federal law is on the horizon. Individuals have greatly expanded rights and are wielding them in earnest. In this session, we will cover the latest updates to the emerging trends in data privacy regulation, and their impact on plans and their auditors – exploring how to reconcile these new requirements while maintaining the integrity of our audits.
Learning Objectives:

  • Explain the impact of new privacy regulations on the handling of personal data during audits
  • Select appropriate techniques to meet audit standards while maintaining compliance with these regulations

06

Monday
4:25PM-5:40PM

EBP1924. Plan Sponsor Best Practices, Fees & Communications

Instructor: Wayne Kamenitz, Chris Shankle
Track: Industry Update
Knowledge Level: Intermediate
Field of Study: Business Management & Organization
CPE Credits: 1.5

Plan sponsors dealings with plan fees and communications vary widely; however, there are some very specific requirements. In our discussion, you will learn:
Learning Objectives:

  • How to deal with these two issues and take a dive into the issues associated with each.
  • Understand best practices in dealing with these issues along with some resources to consider in helping.

07

Tuesday
7:30AM-8:20AM

EBP19201. EBPAQC Update

Instructor: James Haubrock, Ian MacKay
Track: Industry Update
Knowledge Level: Basic
Field of Study: Auditing
CPE Credits: 1.0

Learn about new resources and tools from the Employee Benefit Plan Audit Quality Center. Help your firm apply best practices and achieve efficiencies in your EBP audits. Learn how to network in the EBP audit community to enhance your audit quality.
Learning Objectives:

  • Select EBPAQC tools to perform efficient EBP audits.
  • Recall best practices to improve audit quality.

07

Tuesday
7:30AM-8:20AM

EBP19202. Beyond the Audit: AICPA Resources

Instructor: Kristin Esposito, Kelly Davis, Wayne Kamenitz, Chris Shankle
Track: Industry Update
Knowledge Level: Basic
Field of Study: Taxes
CPE Credits: 1.0

The AICPA has a wealth of resources for many aspects of ERISA and retirement planning. AICPA staff and members will review these resources to give participants familiarity with what they can offer for a vibrant ERISA practice or to plan sponsors for use by internal accounting or human resources staff – or even plan participants.
Learning Objectives:

  • Identify tools from the AICPA Tax Technical Resource Panel
  • Recall tax advocacy initiatives
  • Identify AICPA Tax Section tools
  • Identify AICPA Financial Literacy tools for plan sponsors and plan participants

07

Tuesday
10:15AM-11:30AM

EBP1930. Anti-Assignment Rules – procedures, legal and tax issues

Instructor: Mark Gushkin, Melissa Kurtzman
Track: Industry Update
Knowledge Level: Intermediate
Field of Study: Taxes
CPE Credits: 1.5

This session will cover the anti-assignment rules of the Code and ERISA. The session will also address the various exceptions to the anti-assignment rules, including qualified domestic relations orders; loans; assignments; tax levies; embezzlement; slayer statutes; qualified waivers; bankruptcy; and penalties.
Learning Objectives:

  • Identify Plan Administrator responsibilities under anti-assignment rules
  • Identify common QDRO pitfalls
  • Identify common loan strategies, including bridge loans
  • Identify uses of qualified waivers and challenges with assignments

07

Tuesday
11:40AM-12:30PM

EBP1937. Legal Update and Recent Court Cases

Instructor: Renee Cahill, Keith Mong
Track: Industry Update
Knowledge Level: Intermediate
Field of Study: Auditing, Taxes
CPE Credits: 1.0

This session is intended to provide an update on key legal developments over the last year including legislation, agency guidance, and relevant court cases surrounding significant employee benefit plan issues.

07

Tuesday
1:30PM-2:45PM

EBP1944. It’s Never Too Soon to Start Retirement Planning

Instructor: Avery Neumark, Carol Zurcher
Track: Industry Update
Knowledge Level: Basic
Field of Study: Taxes
CPE Credits: 1.5

Common research shows many individuals wait too long to start tax and retirement planning. This can cause one to work longer or unexpected stress as one nears retirement. Be proactive and get started now! It’s never truly too soon. The session will cover topics such as IRAs and what is the right IRA for you, social security 101, estate planning, and navigating your current retirement plan.
Learning Objectives:

  • Recall retirement planning considerations for all generations and the importance of beneficiary selections
  • Recognize important aspects of your retirement plan and select the appropriate IRA that matches your retirement goals
  • Distinguish between a Roth or a Roth Conversion
  • Identify key ages when discussing retirement goals

07

Tuesday
2:55PM-3:45PM

EBP1951. Revival of Pension Plans for Executives

Instructor: Christa Bierma, Rob Keller
Track: Industry Update
Knowledge Level: Intermediate
Field of Study: Taxes
CPE Credits: 1.0

Session covers the use of pension plans as a tool for mitigating the impact of section 162(m), section 4960, and allowing for access to the section 199A deduction for a specified service trade or business.
Learning Objectives:

  • Analyze the treatment of qualified plans as income for purposes of section 162(m), section 4960, and section 199A.
  • Determine strategies for addressing the various issues that may arise.

07

Tuesday
2:55PM-3:45PM

EBP1952. Tax and Audit Lightening Round The Daily Double

Instructor: To Be Announced
Track: Industry Update
Knowledge Level: Intermediate
Field of Study: Auditing, Taxes
CPE Credits: 1.0

08

Wednesday
8:00AM-9:15AM

EBP1959. How Did This Fraud Happen Under Everyone's Noses?

Instructor: Jewell Esposito
Track: Industry Update
Knowledge Level: Basic
Field of Study: Auditing
CPE Credits: 1.5

Promote well-rounded controls in your EBP clients and work with them to detect common areas where fraud and embezzlement may happen. Hear how plan fiduciaries, retirement plans, health/welfare plans, etc. were victimized in the last year. Know how to assist your client in reporting to the DOL/EBSA, IRS/CID, insurance companies, and police detectives.
Learning Objectives:

  • Recall similar situations where fraud happened to EBP clients like yours
  • Indicate what controls can be enhanced to lessen the risk your clients incur fraud and/or embezzlement while they are your client