Practitioners and plan sponsors are well into complying with the statutory requirements of the SECURE 2.0 Act. Compliance has not proven easy! While the IRS and DOL have issued some guidance on the provisions of the SECURE 2.0 Act, many issues remain unresolved.
In this 2-hour CE webcast, John Griffin, J.D., LL.M. discusses the latest IRS and DOL guidance relating to the SECURE 2.0 Act and practical considerations as practitioners and plan sponsors confront myriad SECURE 2.0 Act provisions.
The following topics will be covered during the webcast:
IRS and DOL guidance related to the SECURE 2.0 Act
Expansion of the EPCRS program
IRS relief for mandatory Roth catch-up contributions
Long-term part-time employee proposed regulations
IRS SECURE 2.0 "grab bag" notice
Pension-linked emergency saving accounts
SECURE 2.0 Act technical corrections
Other IRS and DOL guidance
FAQs on disaster distributions
Proposed rules on Retirement Savings Lost and Found
SECURE 2.0 Technical Corrections Act
Proposed Regulations for Automatic Portability Transactions
Operational compliance with SECURE 2.0 Act and plan document amendments
Preparation for SECURE 2.0 provisions effective after 2024
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, ARA, NIPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
The IRS has identified the use of incorrect compensation as one of the most common qualification errors in plans. This is an area IRS often focuses on when conducting plan audits. This means plan sponsors and practitioners must "get it right!"
Join John Griffin, J.D., LL.M., for a webcast discussion that will clarify the complex and confusing issues that you, plan administrators and plan sponsors face regarding "compensation" used in qualified plans.
The topics that will be covered during this 2- hour CE webcast include:
Different definitions of compensation that may apply under a qualified plan
Common problems and correction options with respect to plan compensation
How the definition of compensation can be used to improve nondiscrimination testing results
Compensation issues for partnerships and self-employed individuals
Matching contribution and related employer issues
Other common compensation issues
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, ARA, NIPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Plan administrators must give employees certain written information about their retirement plans. Some of this information must be provided regularly and automatically. Other kinds of information must be available upon written request. It can be overwhelming! Congress, IRS and DOL recognize the burden plan administrators have in complying with all of the participant notices and disclosures and are attempting to simplify and consolidate them.
Join John Griffin, J.D., LL.M., as he discusses the numerous participant notices and disclosures plan administrators must provide, the ability to use electronic media to deliver notices and disclosures and efforts to consolidate and simply the notice and disclosure requirements.
The following topics will be covered during the webcast:
IRS notices
Safe harbor 401(k) notice
Automatic enrollment notice
QDRO notice
Distribution, including rollover, notices
QJSA and QPSA notices
Suspension of benefits notice
Other notices
DOL disclosures
Summary plan description
Summary of material modifications
Summary annual report
Plan documents
Participant fee disclosures
ERISA 204(h) Notice
Periodic benefit statements
Other disclosures
Requirements for using electronic media
Efforts to simplify and consolidate notices and disclosures
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, ARA, NIPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
"Just because you can, doesn't mean you should!" This caution certainly applies in the world of qualified retirement plans. "Pushing the envelope" may be appropriate for some clients, but often simpler plan designs are better for ensuring compliance, reigning in administration costs, and meeting plan sponsor objectives.
In this 2-hour CE webcast, John Griffin, J.D., LL.M. discusses many plan designs and techniques that keep plan administration and compliance a bit simpler.
Among the topics that will be covered during the webcast are:
Avoiding plan eligibility confusion
Problematic "compensation" definitions
Choosing the right "safe harbor" plan
Simple ways to deal with the long-term, part-time employee rules
Automatic enrollment plans - benefits and requirements
Limiting plan distribution options
Simplifying loan administration
The benefits of a comprehensive administrative policy
AND MORE!
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, ARA, NIPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Don't let your professional knowledge of this ever-changing retirement plan industry become outdated!
Join John Griffin, J.D., LL.M. for his annual discussion of the most significant developments in the retirement plan industry over the past year.
In this 2-hour CE webcast, the following topics will be discussed:
Recent retirement plan legislation
Internal Revenue Service regulatory developments
Department of Labor regulatory developments
ERISA litigation trends
Pending retirement plan legislation
Plus other important retirement plan industry developments!
Note: Specific topics TBD
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, ARA, NIPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Join us for our annual Ethics for Employee Benefit Practitioners webcast, presented by John Griffin, J.D., LL.M.
During this 2-hour, CE credit webcast, John will provide you with information so you can identify and deal with the ethical dilemmas that come your way.
The following topics will be covered during the webcast:
An overview of ethical responsibilities
An explanation of IRS Circular 230 from an employee benefits perspective
Ethical concerns of the IRS' Office of Professional Responsibility
Best ethical practices for your firm
Practical case studies on ethical situations faced by practitioners
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, ARA, NIPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Designing a qualified retirement plan for an employer that is a member of a "controlled group" presents unique challenges, including compliance testing issues.
In this 2-hour CE webcast, John Griffin, J.D., LL.M. discusses many of the most important plan design considerations and compliance mistakes commonly made.
The following topics will be covered during the webcast:
Basic controlled group rules for qualified plans*
Qualification rules impacted by controlled group status
Plan design application for specific qualification requirements, including:
Crediting service for eligibility and vesting purposes
HCE determination
Coverage issues
Nondiscrimination testing issues
Top-heavy plan concerns
Spousal attribution problems
Other special issues to consider:
Plan documents
Using the Code §410(b)(6)(C) rules
Consequences of really being a multiple employer plan
* The webcast will include a general discussion of the controlled group rules, but will not get into the many nuances of controlled group and related employer determinations.
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Last year, the IRS issued proposed regulations relating to long-term part-time (LTPT) employees. The IRS requires 401(k) plan sponsors to comply with these controversial regulations starting January 1st. Many industry organizations provided comments to the IRS on the difficulties plan sponsors and practitioners are having with the significant administrative and compliance issues created by the proposed regulations. In addition, 403(b) plan sponsors need to gear up for compliance with the LTPT employee rules starting in 2025.
Join John Griffin, J.D., LL.M. in this 2-hour CE webcast for a discussion on where we stand with the LTPT employee requirements.
The following topics will be covered during the webcast:
Overview of the LTPT employee proposed regulations applicable to 401(k) plans
Controversial and unclear aspects of the proposed regulations
Suggested revisions to the proposed regulations
How should practitioners and plan sponsors currently deal with LTPT employee administrative and compliance issues?
Applying the LTPT employee rules to 403(b) plans in 2025
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Whether you're new to the retirement plan industry or an experienced professional looking for a review, ASC's 5-session Fundamentals of Qualified Retirement Plan webcast series will give you a solid foundation in the basic rules applicable to qualified retirement plans.
Attendees may choose to take the entire 5-session series or one or more of the individual sessions. Sign up for all 5 and receive a discount!
In Session 1 of the Fundamentals of Qualified Retirement Plans series, John P. Griffin J.D., LL.M. covers the following topics:
Introduction to Qualified Plans
Participation
Coverage and Vesting
Related Employers
Plan Types
Contributions and Allocations
Defined Benefit Formulas and Accruals
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Whether you're new to the retirement plan industry or an experienced professional looking for a review, ASC's 5-session Fundamentals of Qualified Retirement Plan webcast series will give you a solid foundation in the basic rules applicable to qualified retirement plans.
Attendees may choose to take the entire 5-session series or one or more of the individual sessions. Sign up for all 5 and receive a discount!
In Session 2 of the Fundamentals of Qualified Retirement Plans series, John P. Griffin J.D., LL.M. covers the following topics:
Limitations on Contributions and Benefits
Compensation Definitions
General Nondiscrimination Testing
ADP/ACP Testing
Safe Harbor and Automatic Enrollment Plans
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Whether you're new to the retirement plan industry or an experienced professional looking for a review, ASC's 5-session Fundamentals of Qualified Retirement Plan webcast series will give you a solid foundation in the basic rules applicable to qualified retirement plans.
Attendees may choose to take the entire 5-session series or one or more of the individual sessions. Sign up for all 5 and receive a discount!
In Session 3 of the Fundamentals of Qualified Retirement Plans series, John P. Griffin J.D., LL.M. covers the following topics:
Top-Heavy
Deduction Rules
Plan Distributions
Taxation of Distributions
Spousal Rights
Rollovers
Required Minimum Distributions
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Whether you're new to the retirement plan industry or an experienced professional looking for a review, ASC's 5-session Fundamentals of Qualified Retirement Plan webcast series will give you a solid foundation in the basic rules applicable to qualified retirement plans.
Attendees may choose to take the entire 5-session series or one or more of the individual sessions. Sign up for all 5 and receive a discount!
In Session 4 of the Fundamentals of Qualified Retirement Plans series, John P. Griffin J.D., LL.M. covers the following topics:
Participant Loans
QDROs
Death Benefits
Plan Termination
Fiduciary Responsibilities
Prohibited Transactions
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Whether you're new to the retirement plan industry or an experienced professional looking for a review, ASC's 5-session Fundamentals of Qualified Retirement Plan webcast series will give you a solid foundation in the basic rules applicable to qualified retirement plans.
Attendees may choose to take the entire 5-session series or one or more of the individual sessions. Sign up for all 5 and receive a discount!
In Session 5 of the Fundamentals of Qualified Retirement Plans series, John P. Griffin J.D., LL.M. covers the following topics:
Plan Documents
Plan Communications
IRS/DOL Audits
Plan Correction Programs
Government Filings
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Join us for our annual Ethics for Employee Benefit Practitioners webcast, presented by John Griffin, J.D., LL.M.
During this 2-hour,Ethics Creditswebcast, John will provide you with information so you can identify and deal with the ethical dilemmas that come your way.
The following topics will be discussed during the webcast:
An overview of ethical responsibilities
An explanation of IRS Circular 230 from an employee benefits perspective
Ethical concerns of the IRS' Office of Professional Responsibility
Best ethical practices for your firm
Practical case studies on ethical situations faced by practitioners
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Don't let your professional knowledge of this ever-changing retirement plan industry become outdated!
Join John Griffin, J.D., LL.M. for his annual discussion of the most significant developments in the retirement plan industry over the past year.
In this 2-hour CE webcast, the following topics will be discussed:
Recent retirement plan legislation
Internal Revenue Service regulatory developments
Department of Labor regulatory developments
ERISA litigation trends
Pending retirement plan legislation
Plus other important retirement plan industry developments
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Never rehire anyone!!! Following this piece of advice may help alleviate some plan administration headaches, but certainly is not practical. Plan sponsors do rehire previously terminated employees. Rehired employees often cause significant difficulties in administering qualified plans.
In this 2-hour, CE credit webcast John Griffin, J.D., LL.M., will discuss many of the unique issues facing plan sponsors and recordkeepers in applying the eligibility, distribution and other rules applicable to rehired employees.
Topics covered during this webcast will include:
Applying eligibility rules to determine when employees must be allowed to participate upon rehire
Timing of cash-out distributions and the procedures for dealing with repayments/restorations
Correctly calculating vesting for rehired employees
Dealing with rehired employees under automatic deferral arrangements
Applying the break-in-service rules and the difficulties of dealing with rehired employees under 401(k) plans
And much more!
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
When a qualified plan participant dies, plan administrators are often faced with a wide range of issues. Understanding how a plan's provisions apply usually will answer most of these issues. Still, complications often arise.
In this 2-hour CE webcast, John Griffin, J.D., LL.M., will discuss many of the important issues plan administrators must confront when a plan participant dies.
The following topics will be covered:
Important plan provisions dealing with a participant's death
Beneficiary designation issues
Satisfaction of the required minimum distribution rules
Spousal rights
Missing participants
QDRO issues
And much more!
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Join Dawn Johnson, CRSP, for this informative free webcast regarding your Cycle 3 Defined Benefit Plan Documents.
Topics will include:
Creating Cycle 3 restatements, either individually or in batch
Generating a complete Cycle 3 restatement package
Delivering the restatement package
E-Signing documents
Emailing directly to plan sponsor
Posting directly to Gemini
Using CATTS to keep track of your restatement progress
Presenter Info:
Dawn Johnson, CRSP, has almost 30 years' experience in all facets of the management and administration of qualified retirement plans and has worked with ASC documents and the DGEM system for the last 10 years. Dawn holds a BS from the University of Nebraska - Lincoln.
The Cycle 3 defined benefit and cash balance plan restatement window is open and ASC's Cycle 3 plan documents are available!
Join industry expert John Griffin, J.D., LL.M. as he discusses ASC's Cycle 3 plan documents and the restatement process in this free 1 hour webcast!
Topics will include:
General requirements under the IRS pre-approved defined benefit plan program
Plan restatement timing requirements
Scope of reliance provided by an IRS Opinion Letter
Responsibilities of a pre-approved defined benefit plan provider
Overview of the ASC pre-approved defined benefit plan documents
Important changes from the Cycle 2 (PPA) pre-approved defined benefit plan documents
New trust agreement options
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Retirement plan terminations can be tricky and confusing. Knowing how to handle these situations requires skill and a breadth of knowledge that not everyone has.
In this 2-hour CE credit webcast, John Griffin, J.D., LL.M., will guide you through the different IRS regulations surrounding qualified plan terminations and partial plan terminations.
Topics that will be covered:
Making the decision to terminate a retirement plan
Consequences of plan termination
Participant rights upon plan termination
The process of terminating a defined contribution plan
"Partial" plan termination determination and consequences
How to handle lost or non-responsive participants
And much more
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Who would ever use that plan provision? Pre-approved qualified plan documents include hundreds of possible design provisions and elections. Most of these provisions are common and do not raise issues for document providers and plan sponsors. However, there are a number of somewhat obscure or seldom used provisions that may be overlooked when designing a plan.
In this 2-hour CE credit webcast, John Griffin, J.D., LL.M., will discuss many of these obscure provisions, some of which may be appropriate for certain plan sponsors.
Topics will include:
Eligibility and vesting break-in-service rules
Waiver of participation
Unique employer contribution formulas
Contributions of property
After-tax employee contributions
Consequences of amending a vesting schedule
True-up contributions
Different safe harbor plan eligibility criteria
Cash-out and forfeiture provisions
"ERISA" elections by entities exempt from Title I
And much more!
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Churches and church-related organizations may adopt 401(a) qualified retirement plans and/or 403(b) plans. However, because these plans generally are exempt from Title I of ERISA and certain tax qualification rules, the plan documentation and administration for such plans can be significantly different from a plan of a for-profit employer.
In this 2-hour CE webcast, John Griffin, J.D., LL.M. discusses the many special exemptions and requirements applicable to church plans. Topics will include:
Exemption from Title I coverage
Special application of the Code's tax qualification rules to church plans
Issues relating to the definition of a church plan
Other unique issues for church plans
Plan document issues
Nondiscrimination testing
Related employer determination
Advantages and disadvantages of different plan types
And more!
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
While a safe harbor 401(k) plan has become a very popular plan design for many plan sponsors, the rules are not always straight-forward. A number of "gotchas" can trip up plan sponsors and practitioners. In addition, SECURE 2.0 raises new issues and concerns.
In this two-hour CE webcast, John Griffin, JD, LLM will discuss the rules applicable to safe harbor 401(k) plans and the many compliance "gotchas" that plan sponsors and practitioners should know. Topics will include:
What is (and what is not) a safe harbor 401(k) plan?
Why an employer may (or may not) want to have a safe harbor 401(k) plan
Rules for "traditional" safe harbor 401(k) plans
Rules for qualified automatic contribution arrangements (QACAs)
Special issues for safe harbor 401(k) plans
Other things to keep in mind regarding safe harbor 401(k) plans
Miscellaneous safe harbor plan questions and answers
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Pre-approved 403(b) plans have become an important line of business for many practitioners and financial institutions. With Cycle 2 just around the corner, staying up to date on changes to the 403(b) pre-approved plan program and the options available to 403(b) plan sponsors is essential.
In this two-hour CE webcast, John Griffin, JD, LLM will discuss rules and procedures every practitioner who works with, or is thinking of working with, 403(b) plans should know.
Topics will include:
403(b) pre-approved program under Revenue Procedure 2021-37
Important Cycle 2 deadlines and decisions for 403(b) pre-approved plan Providers
Impact of SECURE 2.0 on 403(b) plans
403(b) pre-approved plan options for 501(c)(3) organizations, public schools and churches
How 403(b) plans differ from 401(k) and 457(b) plans
Common compliance issues
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
As the IRS proclaims, "mistakes happen!" The IRS Employee Plans Compliance Resolution System (EPCRS) allows retirement plan sponsors to correct plan mistakes and continue to provide retirement benefits on a tax-favored basis. EPCRS includes self-correction without IRS involvement (SCP), voluntary correction with IRS approval (VCP), and correction during audit under a closing agreement (Audit CAP).
In this 2-hour CE webcast, John Griffin, J.D., LL.M. explains what every retirement plan practitioner needs to know about the EPCRS plan correction procedures, including the impact of SECURE 2.0. After a brief summary of EPCRS, case studies will be used to illustrate common errors and suggested solutions, including:
Failure to timely amend or restate a plan
Failure to correct ADP/ACP testing violations
Improper use of the definition of compensation
Failure to properly provide matching contributions
Improper coverage of employees (e.g., early or late entrance)
Exceeding the §402(g) elective limit
Improper hardship distributions
And more!
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Whether you're new to the retirement plan industry or an experienced professional looking for a review, ASC's 3-session Basics of 401(k) Plans webcast series will give you a solid foundation and understanding of the rules applicable to 401(k) plans.
This webcast series focuses solely on the unique aspects and features of 401(k) plans that are essential to retirement plan practitioners.
In Session 1, John Griffin, J.D., LL.M. will discuss the following topics:
Introduction to 401(k) Plans
Popular plan designs
Plan documents and IRS approval
Eligibility, coverage and vesting rules
Plan communication and participant enrollment
Deduction rules
Attendees may choose to register for the entire 3-session series or any of the individual sessions.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Whether you're new to the retirement plan industry or an experienced professional looking for a review, ASC's 3-session Basics of 401(k) Plans webcast series will give you a solid foundation and understanding of the rules applicable to 401(k) plans.
This webcast series focuses solely on the unique aspects and features of 401(k) plans that are essential to retirement plan practitioners.
In Session 2 John Griffin, J.D., LL.M., will discuss the following topics:
Limitations on contributions
Compensation definitions
Determining "highly compensated employees"
Application of the nondiscrimination rules, including ADP/ACP testing
Safe harbor and automatic enrollment plans, including QACAs and EACAs
Top heavy plan requirements
Loans, distributions and taxation
And much more
Attendees may choose to register for the entire 3-session series or any of the individual sessions.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Whether you're new to the retirement plan industry or an experienced professional looking for a review, ASC's 3-session Basics of 401(k) Plans webcast series will give you a solid foundation and understanding of the rules applicable to 401(k) plans.
This webcast series focuses solely on the unique aspects and features of 401(k) plans that are essential to retirement plan practitioners.
In Session 3 John Griffin, J.D., LL.M., will discuss the following topics:
Fiduciary concerns, including timely deposits of elective deferrals
Plan investments and participant direction
Form 5500 and other government filing requirements
Terminating a 401(k) plan
IRS/DOL correction programs
Attendees may choose to register for the entire 3-session series or any of the individual sessions.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
With testing season just around the corner, we will take a deeper dive into the compliance testing requirements and common issues recordkeepers and TPAs face when testing 401(k) plans.
In this 2-hour CE credit webcast, John Griffin, J.D., LL.M., will discuss:
Annual compliance testing requirements
Issues in determining highly compensated employees
Minimum coverage and nondiscrimination testing issues
ADP/ACP testing issues
Annual compliance testing for 403(b) plans
Code §402(g) and 415 limitation issues
Top-heavy testing
Benefits, rights and features testing
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Ultimately, plan participants will receive distributions of their defined contribution plan accounts. As a plan qualification concern, plans must satisfy certain distribution and forfeiture rules specific to their plan designs.
In this webcast, John Griffin, J.D., LL.M. will discuss the following topics:
Distribution restrictions for different defined contribution plan designs
Available forms of distribution, including QJSAs
Distributions upon termination of employment
Consent and notice requirements
Involuntary cash-out distributions
Automatic and direct rollover rules
Required minimum distributions (just the basics)
In-service distributions
Distributions for active military employees
Death distributions
Plan termination distributions
Penalty for receiving distributions "too soon"
Permissible forfeiture events and timing
Plan document requirements
Correcting plan distribution failures
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
While basic to plan qualification, the eligibility rules play an important role in plan design. Knowing and applying the basic and advanced eligibility rules help practitioners properly design and administer qualified plans.
In this webcast, John P. Griffin, J.D., LL.M. will discuss the following topics:
Basic and advanced eligibility rules
Using actual hours of service, equivalencies, and elapsed time
The eligibility break-in-service rules
The impact of different eligibility conditions for different contribution sources
Considerations for related employers
Mergers and acquisition concerns
Correcting eligibility failure
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Forgetting to account for protected benefits, including "optional forms of benefit," when amending a qualified plan can cause a violation of the so-called "anti-cutback" rules. This is a common mistake made by employers and plan drafters.
In this 2-hour webcast, John P. Griffin, J.D., LL.M. discusses the following topics:
Protecting benefits - the basic anti-cutback rule
Accruals under defined contribution and defined benefit plans
Optional forms of benefit and early retirement subsidies
Regulatory exceptions to protected benefit rules
Mergers, transfers, rollovers and terminations
Impact of the vesting rules
Correcting protected benefits violations
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
The IRS has increased compliance enforcement on sponsors of 457(b) plans. 457(b) plans are special types of deferred compensation retirement plans available only to governmental and tax-exempt entities. While similar to 401(k) plans, 457(b) plans have their own set of rules and requirements, with significant differences applicable to governmental entities and tax-exempt organizations.
In this 2-hour CE credit webcast, John Griffin, J.D., LL.M. will discuss:
The basic rules applicable under Code §457(b)
The distinction between 457(b) plans for governmental and tax-exempt entities
The differences between 457(b), 401(k) and 403(b) plans
Recent IRS enforcement initiatives
Plan document requirements, including amendments for CARES and SECURE Act
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
John P. Griffin, J.D., LL.M. discusses off-calendar and short plan years, which can create numerous compliance issues in administering plans.
In this 2-hour CE webcast, John P. Griffin J.D., LL.M. will discuss the following topics:
Role of a plan's"plan year"
Off-calendar plan year issues
Plan eligibility and participation
Plan limits and contributions
Nondiscrimination testing
Data issues
Form 5500 filings
Annual notices
Short plan year issues
Identifying highly compensated employees
Compensation, 415, elective deferral and deduction limits
Coverage and nondiscrimination testing
Safe harbor 401(k) plans
Form 5500 filings
Plan termination
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
John P. Griffin, J.D., LL.M. provides an update on recent developments relating to ERISA fiduciary responsibilities and liability.
The Department of Labor (DOL) and courts have been active in the fiduciary area over the past year. Third party administrators and other qualified retirement plan service providers, even if not fiduciaries, need to understand the current fiduciary issues.
In this 2-hour CE webcast, John P. Griffin J.D., LL.M. will discuss the following topics:
Who are fiduciaries and what are their general responsibilities and liabilities
Taking on fiduciary duties as an ERISA §3(16) plan administrator or pooled plan provider
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Participants in qualified retirement plans must receive certain required minimum distributions (RMDs) during their lifetimes. Employers that fail to timely provide these RMDs jeopardize the qualified status of their plans. Participants who fail to receive the RMDs are subject to significant excise taxes. In this two-hour webcast, John Griffin, JD, LLM discusses the applicable RMD rules, including the important changes made by recent legislations, including the SECURE Act.
Topics include:
General rules for required minimum distributions
Using the account balance method
Using the annuity distribution method
Minimum distributions when a participant dies before, on or after the required beginning date
Special minimum distribution rules
Potential penalties, excise taxes and EPCRS corrections
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Pooled Employer Plans (PEPs) became available in 2021. To date, the IRS and the Department of Labor have issued little guidance. Still, many practitioners and Pooled Plan Providers are moving forward on helping clients establish PEPs. In this 2-hour webcast, John Griffin, JD, LLM will discuss the rules and latest developments applicable to PEPs and PPPs.
Topics include:
Introduction and background on Pooled Employer Plans
What is a Pooled Employer Plan (PEP)?
What is a Pooled Plan Provider (PPP)?
PEP document requirements
Registration requirements
Advantages and disadvantages of PEPs
Outstanding issues
Administration of PEPs
Considerations for potential PPPs
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
The SECURE and CARES Acts were enacted over a year ago. While the IRS has issued some guidance on these laws, practitioners continue to have questions on implementation of the new rules applicable to retirement plans.
In this two-hour webcast, John Griffin, JD, LLM will discuss the latest guidance, issues and developments.
Topics include:
An analysis and status of SECURE Act provisions*, including:
Increased cap for QACA safe harbor plans
Rules relating to safe harbor 401(k) plans
Tax credits for start-up and automatic enrollment plans
Portability of lifetime income options
Participation of long-term, part-time employees
Qualified birth and adoption expenses
Required minimum distributions
In-service distributions for pension plans
An update on the status of CARES Act provisions on distributions and loans
Plan amendment requirements and deadlines
Impact of the Consolidated Appropriations Act, 2021
Legislative proposals to expand retirement plan coverage and savings
* ASC will offer a separate two-hour webcast on the SECURE Act rules for Pooled Employer Plans on May 27, 2021.
Cost: $149 per participant ($50 discount for ASC clients)
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.