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

Track: 
Industry Update
Field of Study: 
Taxes
CPE Credit: 
1.5
Knowledge Level: 
Intermediate
Advanced Preparation: 
None
Prerequisite: 
Basic knowledge of qualified retirement/ERISA plans. General employee benefit plan experience.

Tuesday, May 7, 2019
 
10:15AM-11:30AM

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


SESSION SPEAKER(S)

JD
Shareholder | Littler Mendelson, P.C.
JD, LL.M. (Taxation)
Shareholder | Littler Mendelson, P.C.