Sessions For All Days

06

Monday
1:15PM-2:30PM

EBP1909. Not the Usual: Unique and Uncommon Issues within EPCRS Correction Programs

Instructor: Thomas Pevarnik, Mark Ritter
Track: Advanced Professionals
Knowledge Level: Advanced
Field of Study: Taxes
CPE Credits: 1.5

This session will cover uncommon, highly technical correction techniques and requirements under the IRS' EPCRS.

Learning Objectives:

  • Formulate correction methods where no pre-existing examples are provided
  • Evaluate less-common issues and problems that may arise when doing qualified plan corrections

06

Monday
2:40PM-3:55PM

EBP1916. Employee Benefits and Executive Compensation Issues in Mergers and Acquisitions

Instructor: Christa Bierma, Keith Mong
Track: Advanced Professionals
Knowledge Level: Advanced
Field of Study: Taxes
CPE Credits: 1.5

Session covers various employee benefit and executive compensation issues that arise in connection with mergers and acquisitions, including strategies for both buyers and sellers to address the issues.

Learning Objectives:

  • Predict health benefit plan issues in mergers and acquisitions
  • Assess and develop strategies for addressing the various issues that may arise.

06

Monday
4:25PM-5:40PM

EBP1923. Stable Value Investment Case Study

Instructor: Kristin Daniels, Debbie Smith
Track: Advanced Professionals
Knowledge Level: Advanced
Field of Study: Accounting
CPE Credits: 1.5

Walk through two case studies on financial reporting for stable value investments.

Learning Objectives:

  • Evaluate the structure of stable value investments, the various types of fully benefit responsive investment contracts utilized, and the investment vehicles commonly available to plans
  • Interpret real life examples, including simplified FASB reporting and 5500 reporting

07

Tuesday
10:15AM-11:30AM

EBP1931. Executive Compensation: Tax Reform & Beyond

Instructor: Eddie Adkins, Kelli Cacciotti, Karen Field
Track: Advanced Professionals
Knowledge Level: Intermediate
Field of Study: Taxes
CPE Credits: 1.5

Session will detail the changes in section 162(m) and describe how to preserve some deductions in the future. Will cover considerations for simplifying executive and partner compensation planning. Other topics covered: Section 199A issues, carried interest issues, section 4960 - tax exempt entity benefits and the excise tax, inpat executives and cross-border compensation issues.

Learning Objectives:

  • Determine methods for protecting deductions for future grants under section 162(m)
  • Identify inpat executive compensation issues
  • Analyze company needs for changing compensation programs

07

Tuesday
11:40AM-12:30PM

EBP1938. What Officers and Directors Need to Know

Instructor: Lisa Germano, Jennifer Lehman
Track: Advanced Professionals
Knowledge Level: Advanced
Field of Study: Business Management & Organization
CPE Credits: 1.0

Officers and directors are not always aware of their responsibility for information and oversight. This session will provide information to those who are responsible for their employer’s retirement plan or who want to know the details for the oversight responsibilities. The session will include: information to the plan auditor, hiring a plan auditor, hiring the service providers, fidelity bond and fiduciary insurance coverage along with best practices for Administrative or Investment Committees – including the Request For Proposal process.

Learning Objectives:

  • Evaluate your responsibilities as an officer and/or director to ensure you're aware of all responsiblities, such as hiring and overseeing the plan audit.
  • Categorize service providers and assess which attributes each provider contributes to your plan.
  • Reconstruct proper, thorough committee documentation of actions taken.

07

Tuesday
1:30PM-2:45PM

EBP1945. Sponsor Accounting for Compensation in DB and HW (ASC 715)

Instructor: Catherine Daubek, Dennis Polisner
Track: Advanced Professionals
Knowledge Level: Advanced
Field of Study: Accounting
CPE Credits: 1.5

This session will provide an overview of the accounting for DB and H&W plans based on the guidance from ASC 715-30 and ASC 715-60. It will compare and contrast the accounting for plan sponsors with the accounting for the plans under ASC 960 and ASC 965. The session will also cover the objectives of sponsor accounting, the balance sheet and P&L aspects of the standards, and special situations such as curtailments and settlements.

Learning Objectives:

  • Evaluate these unique accounting models
  • Reconstruct sponsor accounting and plan accounting based on ASC 715

08

Wednesday
7:00AM-7:50PM

EBP19205. 404( c) and 404(a)(5) compliance Fund Selection Process

Instructor: Kelly Davis, Kimberly Flett
Track: Advanced Professionals
Knowledge Level: Intermediate
Field of Study: Taxes
CPE Credits: 1.0

Session will examine the importance of Sections 404(c) and 404(a)(5) and the application in qualified plans to help facilitate the auditor's procedures.

Learning Objectives:

  • Indicate when the application of Sections 404(c) and 404(a)(5) should apply to qualified plans.
  • Recognize lack of non-compliance in qualified plans.

08

Wednesday
8:00AM-9:15AM

EBP1960. MEWAs, MEPs, PEO and Outsourcing

Instructor: Melissa Krutzman, Mark Grushkin, William O'Malley
Track: Advanced Professionals
Knowledge Level: Advanced
Field of Study: Taxes
CPE Credits: 1.5

MEWA sponsorship has been enhanced to include Association Health Plans – This session will describe the challenges instituting these arrangements on a self-insured or insured basis. Multiple Employer Retirement Plans have also been extended to associations for ERISA compliance and reporting purposes but these arrangements will also have challenges for expansion under the Code. We will also address PEO and other outsourcing arrangements that plan sponsors enter into and exit from, including leased employee situations.

Learning Objectives:

  • Evaluate Association Health Plans operational and legal challenges
  • Identify MEP pros and cons for employers
  • dentify challenges in corporate transactions with PEOs, including mergers, spinoffs and terminations
  • Identify common strategies in plan design utilizing leased employees from outsourcing entities

08

Wednesday
9:45AM-11:00AM

EBP1966. First Time Audits

Instructor: Debbie Smith, David Torrillo
Track: Advanced Professionals
Knowledge Level: None
Field of Study: Auditing
CPE Credits: 1.5

Learning Objectives:

  • Identify specific audit issues related to plans that previously were not subject to audit, or were audited by another firm.
  • Recall how events such as plan mergers, plan spin-offs, and change in the number of plan participants, or a newly established plan, may result in an “initial audit” that requires auditing the plan’s opening balances

08

Wednesday
9:45AM-11:00AM

EBP1967. Auditing and Reporting for Terminating Plans

Instructor: Melissa Critcher, Theresa Banka
Track: Advanced Professionals
Knowledge Level: Advanced
Field of Study: Auditing, Taxes
CPE Credits: 1.5

This session will provide an overview of key changes in the audit and reporting when a plan sponsor of a retirement plan concludes the plan’s termination is imminent. This session will also cover reporting under the liquidation basis of accounting.

Learning Objectives:

  • Evaluate plan sponsor’s conclusion that termination is imminent
  • Assess risk factors associated with terminating plan
  • Formulate reporting under the liquidation basis of accounting