Overview of the Statutes and Regulatory Agencies Governing Retirement Plans

• The Alphabet of Laws (ERISA, ADA, COBRA, FMLA, GATT, USERRA, HIPAA and EGTRRA) and agencies (IRS, DOL, EBSA, PBGC, EEOC, SEC and HCFA)
• ERISA Title I and Title II and the division of authority between the IRS, the Department of Labor and the PBGC
• Overview of plan types and qualification requirements

Fiduciary Rules and Investing Plan Assets

• Overview of prohibited transactions, exemptions, penalties and corrections
• Participant investment direction-Is 404(c) worth all the trouble?
• Participant investment direction in an up and down market
• When investments go bad, who is liable?
• Plan fiduciaries, cofiduciary liability and the liability of service providers
• Paying expenses from plan assets
• Why is the DOL so interested in proxy voting?
• The lessons being learned from Enron
• Investment of education versus advice

Nondiscrimination Testing for Retirement Plans

• Overview of nondiscrimination testing of participation, benefits, and contributions
• Controlled groups rules
• Highly compensated employee definition
• Coverage rules (Code Section 410(b)), including QSLOBs
• Nondiscriminatory Contributions (Code Section 401(a)(4))
• Safeharbors and general rules for contributions
• Testing benefits, rights, and features
• Cross testing and age weighted profit sharing plans
• 401(k) and 401(m) testing and safe harbor plans
• Dealing with failed 401(k) and 401(m) testing

Plan Administration

• Day-to-Day challenges of plan administration
• Participant loans
• QDROs
• Salary deferrals and catch-up contributions
• Paperless administration
• Sarbanes-Oxley and blackout periods
• ERISA Section 204(h) notices
• Suspension of benefits provisions

Plan Distributions

• When can participants take money out of the plan?
• Withholding and rollovers
• Consent rules
• Joint and survivor rules
• Hardship distributions
• Code Section 411(d)(6) Anti-cutback rules and elimination of distribution methods
• Minimum required distributions at age 70½
• Retroactive annuity starting dates

Plan Audits and IRS and DOL Voluntary Compliance Programs

• Plan Qualification: What is it?
• What happens if a plan is disqualified?
• IRS audit targets
• Correcting errors under IRS compliance programs
• Correcting errors discovered by IRS in an audit
• Late forms filing and how to resolve
• Voluntary Fiduciary Correction Program
• Compliance audits/compliance controls

Early Retirement Incentive Programs

• Designing the program to achieve goals
• Designing the program to comply with ADEA waiver rules
• Designing to comply with 401(a)(4) rules for retirement early windows
• What the courts are telling us about early retirement windows and ADEA waivers

Government and Nonprofit Employers – Qualified and Nonqualified Plans

• Who is the employer? How controlled group rules apply to government and nonprofit employees
• Qualification standards for government plans
• Code Section 403(b) plans-contribution limits and IRS audit and voluntary correction programs
• Eligible and Ineligible Code Section 457 plans

ERISA Compliance

• Learn which plans ERISA covers
• How to deal with state law requirements
• Plan documentation and reporting obligations to participants and the government
• Administering benefit claims
• Making your administrative decisions bullet-proof
• Managing your plans to mitigate the risk of fiduciary liability under ERISA
• Learn about new ERISA developments and how they impact your plan
• Understanding and satisfying fiduciary obligations
• Identifying and investing plan assets
• Protecting your plan’s right to reimbursement
• Avoiding the anti-cutback rule

ERISA Litigation Advantages

ERISA Litigation Hot Topics

• Which welfare plans are subject to ERISA
• Reporting requirements (Form 5500)
• Disclosure requirements (SPD, SMM, etc.)
• Electronic SPDs
• Plan funding rules
• Trust requirements
• What funds are plan assets
• Cafeteria plan trust moratorium
• Fiduciary Obligations
• Prohibited transaction issues
• DOL claim procedure requirements
• ERISA 510 claims
• Impact of ERISA on claims litigation
• Preemption and state law regulation

• Introduction to the Affordable Care Act (ACA) Compliance Mandates
• Play or Pay and the Employer Obligation to Extend Health Coverage
• Cadillac tax and How to Avoid It

• Privacy issues for health plan sponsors
• Business associate contract requirements

• Impact of employment nondiscrimination laws on H & W benefits
• Age Discrimination (ADEA)
• Genetic Information Nondiscrimination Act (GINA)
• Pregnancy Discrimination Act
• Americans With Disabilities Act
• Family and Medical Leave Act (FMLA)
• Military leave (USERRA)
• QMCSOs
• Health plan mandates
• Mental Health Parity
• Medicare Secondary
• Cancer Rights Act

• Cafeteria plan basics
• Which benefits can be pre-taxed
• Who can participate
• The irrevocable election rule and change in status exceptions
• Health and Dependent Care FSAs
• Which expenses qualify
• Claim substantiation rules
• Transit/Parking Plans

• Health Savings Accounts (HSAs)
• Introduction to HRA rollover accounts
• What’s a Private Exchange and Why Do I Need One

• Which H & W plans must comply
• Basic operating rules
• What to do if you fail

• COBRA basics
• What the courts are telling us
• Forms and procedures

This 4½ day program has been approved for 29.75 HR recertification credit hours toward PHR and SPHR recertification through the HR Certification Institute (HRCI).

The Supreme Court of Arkansas Office of Professional Programs has approved this 4½ day seminar for 29.75 hours.

Attorneys licensed in Hawaii who attend a course that has been approved for credit by a Hawaii State Bar approved jurisdiction (which includes California) may claim the CLE credits from the course or activity without seeking prior Board approval for the course or activity. This 4½ day seminar has been approved by the State Bar of California for 29.75 hours. 

This 4½ day course has been approved by the Missouri State Bar for 35.4 hours.

An attorney completing an eligible Approved Jurisdiction course  (which includes California) may claim 36.0 hours of New York CLE credit in accordance with the requirements of the Program Rules, Regulations and Guidelines. This 4½ day seminar has been approved by the State Bar of California.

This 4½ day activity has been approved for Minimum Continuing Legal Education credit by the State Bar of Pennsylvania in the amount of 29.5 credit hours. IAML certifies that this activity conforms to the standards for approved education activities prescribed by the rules and regulations of the State Bar of Pennsylvania governing minimum continuing legal education.

This 4½ day course has been submitted to the Supreme Court of Wisconsin Board of Bar Examiners for 36.0 credit hours.

Once an organization has registered a representative for any of the full, 4½ day Certificate in Employee Benefits Law Seminars, subsequent registrants from the same organization who attend any IAML seminar or conference are entitled to a discount. A $200 discount will be given for each subsequent 4½ day registrant. A $50 discount will be given for each subsequent partial program registrant.

To receive the discount, participants need not attend the same location or date. Discounts must be requested at the time of registration and are not combinable with other discount offers.

Very attractive discounts are available to organizations which send 5 or more participants to IAML seminars in any 12 month period. Participants do not necessarily need to attend the seminar at the same location or time.

Yes, based on space availability.  You will be asked for a credit card number at the time of registration, or you may be asked to send a check via overnight mail.  Because IAML’s cancellation policy requires written notification at least two weeks in advance, by registering for a program less than two weeks in advance you are liable for the entire fee, even if you do not attend.

Participants will receive a full refund of any fees paid if IAML receives written notification that they will be unable to attend at least two weeks prior to their program’s starting date.  Otherwise, participants are liable for the entire fee.  Registrants requesting a transfer to another program within this two week period will be charged an additional fee of $150.00.  You may substitute an associate at any time at no additional fee.

You are responsible for making your own hotel reservation.  IAML has made arrangements for participants to receive discounted room rates at the hotels where the seminars will be held.  To reserve a room at our special rate you must make your reservation at least 35 days in advance of the seminar.  If you experience any difficulty in making your hotel reservation, even if it’s less than 35 days in advance please call IAML, we may be able to assist you in securing a room at the seminar hotel.