EBP1936. Compliance Testing in Defined Contribution Plans

Track: 
Plan Design & Tax Compliance
Field of Study: 
Taxes
CPE Credit: 
1.0
Knowledge Level: 
Intermediate
Advanced Preparation: 
None
Prerequisite: 
Basic knowledge of qualified retirement/ERISA plans. General employee benefit plan experience.

Tuesday, May 7, 2019
 
11:40AM-12:30PM

Compliance Testing issues - Controlled Group rules - Coverage testing - single employers and controlled group rules - Section 401(a)(4) nondiscrimination testing - beyond than the basics - Section 414(s) compensation testing considerations - Top Heavy and 401(k) plan headaches
Learning Objectives:

  • Understand the interaction between controlled group testing and the various nondiscrimination rules.
  • Analyze whether a set of facts is likely to have testing issues


SESSION SPEAKER(S)

JD
Senior Director | RSM