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

In this session, attendees will enhance their basic competency of compliance testing issues by covering: controlled group rules, coverage testing, single employers and controlled group rules, Section 401(a)(4) nondiscrimination testing, Section 414(s) compensation testing considerations, and top heavy and 401(k) plan issues.

Learning Objectives:

  • Compare 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
Enrolled Agent
Washington Nat'l Tax | RSM US LLP