Webcasts

Cash Balance Plan Basics

Thu, 11 Apr 2013 08:47:10 GMT

Live on May 29, 2013
Speaker: Norman Levinrad, FSPA, CPC, EA, MAAA, Summit Benefit & Actuarial Services, Inc.
This webcast will cover the basics of Cash Balance plans; how they work; the key design issues; and their use for your practice. Attendee takeaways include: how a Cash Balance plan fits into the Defined Benefit rules; the main design elements to discuss with clients; and issues where more guidance is needed.

2012 Schedule SB

Wed, 22 May 2013 09:47:32 GMT

Live on June 5, 2013
Speakers: Newell W. Kimlin, Internal Revenue Service, TE/GE, Santa Ana, CA & Mary Ann Rocco, MSPA, Mary Ann Rocco, EA Consulting Actuary, Huntington Beach, CA
The session will review the 2012 form 5500 SB, and will include detailed discussion regarding End of Year valuations, issues relating to amending a prior year SB filing, acceptable formats for SB attachments, and takeover plan issues.

Plan Ahead - Preparing for the New 403(b) Prototype and Volume Submitter Plan Program

Wed, 22 May 2013 09:48:12 GMT

Live on June 6, 2013
Speakers: Carol Gransee, OppenheimerFunds, Inc., Assistant Vice President Oversight; James P. Flannery, Employee Plans Division, Tax Exempt and Government Entities, Internal Revenue Service, Tax Law Specialist; Aimee Nash, ftwilliam.com, Senior Writer/Analyst; Linda Segal Blinn, JD*, ING, Vice President of Technical Services
On June 28, 2013, the IRS will begin accepting 403(b) prototype and volume submitter plan submissions under a new 403(b) program. Join our panel for a discussion of IRS considerations in developing this new guidance, the criteria for being a 403(b) prototype or volume submitter plan, the role of the prototype or volume submitter plan filer, and administrative implications of these new plan documents.

Ethics: Its Application to the Retirement Profession

Thu, 11 Apr 2013 08:48:11 GMT

Live on June 12, 2013
Speaker: Charles J. Klose, FSPA, CPC, The Vanguard Group, Valley Forge, PA
The subject of ethics is ubiquitous in business. It is a major focus of business school curriculum and all professions have "ethics" continuing professional education requirements. The webcast will begin with a general description of ethics and then focus on its application to the defined contribution segment of the industry. Ethical problems are best studies and analyzed using factual situations. The webcast will include a number of ethical dilemmas commonly confronting the retirement professional.

The Use of Stable Value within Qualified Retirement Plans

Thu, 09 May 2013 11:19:59 GMT

Live on June 19, 2013
COMPLIMENTARY WEBCAST FOR NAPA MEMBERS!
SPONSORED BY TRANSAMERICA RETIREMENT SOLUTIONS
Speaker: Barbara J. Delaney, Principal, StoneStreet Equity, Inc.
Substantial information and resources are available to the advisor for registered fixed income instruments, equities, mutual funds and ETFs; however, the same cannot be said for stable value assets/products. The duty to monitor, evaluate and act with prudence is ever-present for plan sponsors and retirement plan advisors regardless of the assets utilized.
This webcast will provide practical and specific direction to retirement plan advisors who are charged with overseeing the investment function of qualified plans, relating specifically to the use of the stable value asset class.
What should be monitored? How do investment advisors satisfy their duty to monitor this asset class? How do investment advisors protect plan participants, plan sponsors and themselves when using this asset class? How can an investment advisor create an impenetrable-process that would stand the test of Plaintiff's counsel in the event stable value products' market values and worth collapse?

401(k) Questionnaire - The Final Report

Tue, 23 Apr 2013 16:14:40 GMT

Live on June 20, 2013
Speakers: Richard A. Hochman, Esq., APM, McKay Hochman Co., Inc. and Monika A. Templeman, Esq., Director of EP Examinations, Internal Revenue Service C
In early 2010, the IRS initiated its first ever all Internet based examination of the "health of 401(k) plans", better known as plan compliance. The IRS sent the questionnaire to 1,200 employers who theoretically sponsored 401(k) plans in 2008. The questionnaire asked 69 questions, many with sub-parts, regarding various technical issues in the operation of their plans. In February 2012, the IRS issued an Interim Report of their findings with the promise of a more in-depth Final Report. That Final Report has now been issued and goes into further detail about plan operation and compliance based on the size of the plan. It also addresses how the IRS is going to make use of the results going forward.

In-Plan Roth Conversions

Wed, 22 May 2013 10:20:03 GMT

Live on June 27, 2013
Speaker: Stephen W. Forbes, J.D., LL.M., SunGard, Littleton, CO
Early this year, Congress added another piece to the Roth puzzle - In-plan Roth transfers. The first piece was the Roth IRAs. Next came the Roth 401(k) and 403(b) deferrals. Later, Roth 457 plans were included. In 2010, Congress added the in-plan Roth rollovers. Each piece brings its own set of requirements, as well as recordkeeping challenges. In this web seminar, we will explain all of the Roth rules, placing the new in-plan Roth transfer into perspective. Whether you love them or hate it, Roth is becoming a significant part of the retirement landscape, and it is necessary to understand all of the requirements.

Technology for the Retirement Plan Professional

Tue, 07 May 2013 16:59:23 GMT

Live on September 11, 2013
Speaker: Evan M. Rapp, ERPA, QPA, QKA, Managing Partner, RPG Consultants
Benefit from the research of a self-proclaimed "technology geek" in evaluating tech options.

Recorded Webcasts

Tue, 27 Sep 2011 10:26:34 GMT

ASPPA traditionally offers access to a recording of a webcast (including both audio and visual portions of the presentation) approximately one week following the original live webcast presentation.

Plan Ahead -- Preparing for the New 403(b) Prototype and Volume Submitter Plan Program

Fri, 24 May 2013 11:24:48 GMT

Live on June 6, 2014
Speakers: Carol Gransee, OppenheimerFunds, Inc., Assistant Vice President Oversight; James P. Flannery, Employee Plans Division, Tax Exempt and Government Entities, Internal Revenue Service, Tax Law Specialist; Aimee Nash, ftwilliam.com, Senior Writer/Analyst; Linda Segal Blinn, JD*, ING, Vice President of Technical Services

2012 Schedule SB

Wed, 22 May 2013 14:33:02 GMT

Available through June 5, 2014
Speakers: Newell W. Kimlin, Internal Revenue Service, TE/GE, Santa Ana, CA Mary Ann Rocco, MSPA, Mary Ann Rocco, EA Consulting Actuary, Huntington Beach, CA.
The session will review the 2012 form 5500 SB, and will include detailed discussion regarding End of Year valuations, issues relating to amending a prior year SB filing, acceptable formats for SB attachments, and takeover plan issues.

Cash Balance Plans

Mon, 13 May 2013 16:29:48 GMT

Available through May 29, 2014
Speaker: Norman Levinrad, FSPA, CPC, EA, MAAA, Summit Benefit & Actuarial Services, Inc.
This webcast will cover the basics of Cash Balance plans; how they work; the key design issues; and their use for your practice. Attendee takeaways include: how a Cash Balance plan fits into the Defined Benefit rules; the main design elements to discuss with clients; and issues where more guidance is needed.

Legislative & Regulatory Update - What's Happening in Washington D.C. and State Capitals that Can Impact Your Business

Wed, 15 May 2013 11:03:37 GMT

Available through May 23, 2014
COMPLIMENTARY WEBCAST FOR NTSAA MEMBERS!
Speaker: Christopher M. DeGrassi, Executive Director, National Tax Sheltered Accounts Association (NTSAA)
Washington views employer sponsored retirement plans as the largest Federal tax expenditure and a potential source for new tax revenue for the budget. The Department of Labor wants to issue universal fiduciary regulations covering IRA and non-ERISA retirement plans. State legislatures are working to shift to defined contribution plans for public employees starting the race to consolidate investment options into state run plans. Interest groups are lobbying Congress and the Obama administration for the Federal government to create a universal mandatory retirement system.

Join this live broadcast for NTSAA members to learn about the legislative and regulatory issues that can impact your business. We will provide important updates on what NTSAA and ASPPA are doing to protect your business at both the State and Federal level, and offer ways for you to get involved in NTSAA advocacy and make a difference.

Cross-testing from A to Z

Thu, 02 May 2013 11:58:55 GMT

Available through May 14, 2014
Speaker: Charles D. Lockwood, J.D., LL.M, ASC Institute, LLC
The use of "cross-testing" has become a very popular plan design feature. This webcast will provide a detailed analysis of the requirements for cross-testing, including examples and case studies of various new comparability formulas. The webcast will also discuss creative options for correcting plans that fail the nondiscrimination tests.

403(b) Plan Corrections under the New IRS Rules

Tue, 30 Apr 2013 13:24:19 GMT

Available through May 7, 2014
COMPLIMENTARY WEBCAST FOR NTSAA MEMBERS!
Speakers: Bruce L. Ashton, Esq., APM, Drinker, Biddle & Reath, LLP & Avaneesh K. Bhagat, Internal Revenue Service
The long awaited update to the IRS Employee Plans Compliance Resolution System (EPCRS) is finally out. As promised, EPCRS now includes new rules for 403(b) plan corrections. These new procedures are effective April 1, 2013, so now is the time to get up to date. Hear from an experienced practitioner and senior IRS representative to get practical advice you can begin putting to use right away.

Department of Labor's Voluntary Fiduciary Correction Program

Tue, 30 Apr 2013 13:19:07 GMT

Available through May 2, 2014
Speakers: Audrey W. Chan, Investigator with the U.S. Department of Labor, Employee Benefits Security Administration & R. Bradford Huss, Esq., Trucker Huss, APC, San Francisco, CA
The Department of Labor has a Voluntary Fiduciary Correction Program (VFCP) for fiduciaries to correct potential violations of ERISA. Hear the latest on the VFCP, including the most common fiduciary breaches, their corrections and whether it ever makes sense to correct outside of the program. The potential prohibited transaction excise tax implications and, the filing of IRS Form 5330 will be discussed. This session will be presented by Audrey W. Chan, Investigator with the DOL and Regional Co-Coordinator of the Voluntary Fiduciary Correction Program, and Brad Huss of Trucker Huss.

Form 5500 and Other Filing Updates

Wed, 10 Apr 2013 11:50:55 GMT

Available through April 25, 2014
Speaker: Janice M. Wegesin, CPC, QPA, form5500help.com
Form 5500 preparation is a key component of the services offered by ASPPA member firms. It's important to know the updates to the 2012 forms and EFAST2 processing, as well as how to respond to governmental correspondence regarding such filings. In addition, this session will take a look at filing options for one-participant plans and Form 8955-SSA.

Abandoned Plans

Wed, 10 Apr 2013 11:48:25 GMT

Available through April 18, 2014
Speaker: James C. Paul, Esq., APM, Ferenczy + Paul LLP
What happens when a retirement plan sponsor goes out of business, is liquidated in bankruptcy, or otherwise disappears from the face of the earth, leaving a retirement plan with assets behind? What can be done to terminate the plan and distribute assets to participants? Who can authorize distributions? Is there any protection from fiduciary liability for a "good samaritan" who steps in to clean up the mess? Jim will answer these questions and more as he reviews the DOL rules for designating a plan as "abandoned", taking on the role of a Qualified Termination Adminstrator, and distributing plan assets, along with newly proposed regulations that will cover plans of companies in bankruptcy.

Introduction to Form 5500: A Plans Annual Return & Ethics and Professionalism

Tue, 16 Apr 2013 15:36:43 GMT

Available through April 15, 2014
This is the last of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: identify the timing and regulatory requirements of Form 5500; identify the schedules that need filed with Form 5500; list the conditions that must be satisfied for a small plan (under100 participants) to avoid the independent audit requirement; list the timing and regulatory requirements for plan asset valuation; and describe the requirements of an SAR including when it needs to be provided to participants.

Introduction to Distributions and Taxation

Tue, 16 Apr 2013 15:36:26 GMT

Available through April 15, 2014
This is the ninth of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: identify distributable events including special restrictions on different contribution types and types of distributions available to those still employed by the plan sponsor; identify and explain each type of in-service withdrawal a plan may permit; describe the taxation of distributions including premature distributions; describe a participant's taxation and distribution options in a designated Roth contribution account; and describe the conditions necessary to allow rollovers.

Introduction to Plan Document Basics & Effects of Plan Changes

Tue, 16 Apr 2013 15:36:10 GMT

Available through April 15, 2014
This is the eighth of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: identify the key documents that must be prepared when implementing a new plan; state the differences in the types of documents which may be used for a qualified plan; identify what important provisions must be in a plan document; identify the deadlines for adopting a plan document or an amendment; and differentiate among the plan document, SPD and the SMM.

Introduction to Coverage Testing & 401(k) Nondiscrimination Testing (ADP/ACP)

Tue, 16 Apr 2013 15:35:52 GMT

Available through April 15, 2014
This is the seventh of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: identify who is considered benefiting under IRC §410(b) coverage testing; identify the impact that excluding certain employees has on coverage testing; identify and differentiate the two tests (ratio percentage test and average benefit test) that are used to demonstrate that a plan satisfies coverage requirements; describe the situations in which the ratio percentage test and average benefit test are deemed to be satisfied; and identify the types of contributions included in the ADP and/or ACP tests.

Introduction to 401(k) Plans: Deferrals, Catch-ups and Roth Accounts & Highly Compensated and Key Employees

Tue, 16 Apr 2013 15:35:20 GMT

Available through April 15, 2014
This is the sixth of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: identify differences in catch-up contributions (in 403(b), 401(k), and SIMPLE plans) and situations that will result in catch-up contributions; define excess deferrals and the correction methods; identify characteristics of designated Roth contributions; identify the differences between Roth IRA and Roth 401(k) accounts; and identify and differentiate highly compensated employees (HCEs) and key employees.

Introduction to Asset and Benefit Rules & Defined Contribution Plans: Allocation and Deductions

Tue, 16 Apr 2013 15:35:01 GMT

Available through April 15, 2014
This is the fifth of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: describe the implications for including or excluding participant directed investments, loans and/or hardship withdrawals in a plan; explain the general requirements of participant loans including the written program, enforceable agreement, loan limits, repayment requirements and refinancing issues; explain the consequences of failing to repay a loan on schedule and permissible suspensions of loan repayments; describe the safe harbor hardship withdrawal provisions; and list the advantages and disadvantages of including life insurance in a plan.

Introduction to Hybrid Plan Designs & Eligibility and Vesting

Tue, 16 Apr 2013 15:34:39 GMT

Available through April 15, 2014
This is the fourth of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: list the advantages and disadvantages of a cash balance plan; identify the benefits of defined benefit/defined contribution combo plans; define the deduction limits when an employer sponsors both a defined benefit and a defined contribution plan; identify the statutory eligibility requirements for qualified plans; and differentiate between an eligibility date and plan entry date.

Introduction to 401(k) Plan Design

Tue, 16 Apr 2013 15:34:20 GMT

Available through April 15, 2014
This is the third of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: identify characteristics of 401(k) plans (traditional 401(k), Roth 401(k) and safe harbor 401(k); identify the contribution and vesting requirements of a safe harbor 401(k) plan; list the advantages and disadvantages of a safe harbor match vs. a safe harbor non-elective contribution; state the timing requirements of a safe harbor notice; describe the rules for converting a traditional 401(k) plan to or from a safe harbor 401(k) plan; and identify the requirements and advantages of using automatic enrollment including eligible automatic contribution arrangements (EACAs) and qualified automatic contribution arrangements (QACAs), in a 401(k) plan.

Introduction to Defined Contribution Plans and Defined Benefit Plans

Tue, 16 Apr 2013 15:34:01 GMT

Available through April 15, 2014
This is the second of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: differentiate between and identify the distinguishing characteristics of different types of defined contribution plans; list the reasons an employer might want or not want to establish an ESOP or a leveraged ESOP; explain the diversification rules that pertain to ESOPs; differentiate between and identify the distinguishing characteristics of SIMPLE IRAs and SEP-IRAs; and determine when a safe harbor 401(k), SIMPLE IRA or traditional 401(k) is an appropriate plan choice for an employer.

Understanding the Retirement Plan, Employer Types and Structures

Tue, 16 Apr 2013 15:33:43 GMT

Available through April 15, 2014
This is the first of 10 webcasts in ASPPA's Plan Financial Consulting-1 (PFC-1) series. This webcast will address questions such as: describe what qualified and nonqualified plans are and the reasons a company would want to adopt them; describe the different funding vehicles that may be used for nonqualified plans, and the tax implications of them; identify compensation used by each entity type for qualified plan purposes; explain the differences between an independent contractor, a common law employee and a leased employee and describe their impact on qualified plans; and explain when to use defined benefit or defined contribution plans relative to the employer's demographics, objectives and competitive concerns.

Plan Financial Consulting-1 (PFC-1) Webcast Series

Mon, 22 Apr 2013 15:55:02 GMT

Available through April 15, 2014
ASPPA's Plan Financial Consulting-1 (PFC-1) webcast series is designed to provide the framework for a candidate to achieve core competency on the administrative and consulting issues commonly encountered by financial consultants who service the retirement plans market. The PFC-1 webcast series aids in examining the broad basics of retirement plans ranging from plan type and structure to general rules and regulations, including a final emphasis on the ethical responsibilities of a financial consultant. Attendees can register for any individual webcast (recorded only), or for a package of all 10 (recorded only).

Handling Rehired Employees

Tue, 02 Apr 2013 11:44:28 GMT

Available through April 9, 2014
Speaker: Robert M. Richter, J.D., LL.M., APM, SunGard Relius
This program will provide in-depth coverage of the qualified plan rules associated with rehired employees. This will include the determination of credited service, application of the break-in-service rules, buy-back rights, and employees who return from military service.

ERISA Outline Book 2012 - What's New & On-line Demonstration

Tue, 02 Apr 2013 11:45:25 GMT

Available through March 31, 2014
COMPLIMENTARY WEBCAST!
ERISA Outline Book (EOB) is the most relevant, up-to-date ERISA reference available on the market! Attend this free webcast to learn how to effectively utilize the latest on-line version.

Taking a Fresh Look at Target Date Funds: What Advisors Need to Know About DOL and SEC Regulations and Guidance

Tue, 02 Apr 2013 11:43:49 GMT

Available through March 21, 2014
COMPLIMENTARY WEBCAST FOR NAPA MEMBERS!
Speakers: Bradford P. Campbell, Drinker Biddle & Reath, Washington, DC & Glenn Dial, Allianz Global Investors, New York, NY
Target date funds continue to grow in popularity both as "Qualified Default Investment Alternatives" as well as designated investments for participants to choose. After the financial problems of 2008, the Department of Labor ("DOL") and SEC became concerned about how these funds are named and marketed. Regulations from the DOL in this area are expected to be finalized this year. This webcast will provide an overview of the current use of target date funds in 401(k) plans and why the DOL and SEC are so interested in these investment alternatives. Also to be covered is what to expect from the DOL in the future, how those actions may affect retirement plan advisors and advice on how to prepare for what lies ahead.

Multiple Employer Plans (MEPs)

Tue, 02 Apr 2013 11:43:23 GMT

Available through March 20, 2014
Speakers: Adam C. Pozek, QPA, QKA, QPFC, DWC ERISA Consultants, LLC, Salem, NH and Robert J. Toth, Jr., Esq., Law Office of Robert J. Toth, Jr., Fort Wayne, IN
Multiple Employer Plans have recently become the subject of renewed attention, but how do you separate the truth from the marketing? Do they operate the same as single employer plans? To what extent can MEPs reduce employer exposure? What are the filing requirements? Where does the DOL stand? These plans present interesting opportunities, but also complex administrative issues. This session will explore plan design and special technical rules which apply to the administration issues unique to MEPs, as well as discuss ERISA policy issues related to adopting and maintaining these plans. This session will also cover viable alternatives for a service provider to a MEP. Join the Adam and Bob as they describe where guidance is clear and where there are still open questions.

Section 436 - Now and Future

Tue, 02 Apr 2013 11:42:53 GMT

Available through February 27, 2014
Speakers: James E. Holland, Jr., MSPA, Cheiron, Inc. and Carolyn Zimmerman, Internal Revenue Service
This webcast will review the provisions of section 436, cover the tricky operational aspects, and look to the rules as we think they could apply for end of year valuation dates. In the absence of specific regulations, some emphasis will be placed on what is a reasonable approach in the meantime.

Preview: 2013 NTSAA Conference + Studies Reveal Importance of Financial Advisors

Tue, 02 Apr 2013 11:42:27 GMT

Available through February 26, 2014
COMPLIMENTARY WEBCAST FOR NTSAA MEMBERS!
Speakers: S. Bruce Allen, Old Dominion Insurance/Investments, Inc. and Ellie A. Lowder, TGPC, Consultant; President, TSA Consulting & Training Services
Bruce Allen, Financial Advisor and Chair of the 2013 NTSAA 403(b) Summit Committee, and Ellie Lowder, TGPC will preview the 2013 conference. The webcast will also focus on important studies revealing better results for participants who work with a personal, face-to-face financial advisor to prepare for retirement. Advisors know the importance of the work they do - plan sponsors also need to be aware of the difference for their employees.

E-signing and E-disclosure: A Survey of Current IRS and DOL Rules

Tue, 02 Apr 2013 11:41:57 GMT

Available through February 19, 2014
Speakers: Timothy M. McCutcheon, APM, JD, CPA, ftwilliam.com/Wolters Kluwer and Aimee Nash, JD, ftwillliam.com/Wolters Kluwer
Electronic signatures and disclosure have numerous advantages for plan sponsors and recordkeepers. This webinar will explore current law for e-signatures for retirement plan documents. Participant-level disclosures will also be discussed under both IRS and DOL rules.

EPCRS Update: Key Changes Made By Rev. Proc. 2013-12

Tue, 02 Apr 2013 11:41:21 GMT

Available through February 14, 2014
Speaker: Sal Tripodi, J.D., LL.M, APM, TRI Pension Services
The webcast will explore the changes made by the latest update to EPCRS, and the impact of those changes. Attendee takeaways will include: how 403(b) plans are affected by Rev. Proc. 2013-12; new submission procedures for VCP cases and VCP fees; permissible contribution sources for making corrective contributions; when determination letter applications are required with a VCP submission and when they are not permitted; and new requirements for DB plans in light of IRC section 436.

401(k) Testing Techniques

Tue, 02 Apr 2013 11:39:32 GMT

Available through February 5, 2014
Speaker: Richard A. Hochman, Esq., APM, McKay Hochman Co., Inc. (A Division of Newkirk Products, Inc.)
With the start of yet another Plan Year, it is time to look at what happened last year. 401(k) Plans not operating under the "safe-harbor" rules need to be tested to make sure that the highly compensated employees (HCEs) did not receive too large of a benefit when compared to the non-highly compensated. Will the Plan pass ADP/ACP testing, or will some HCEs have to receive a distribution of their deferrals or matching contributions? What restrictions might you incur based on the language in the plan document? This is the perfect time of year for new consulting staff to learn about testing and for more experienced staff to be refreshed and have their questions answered.

Tax Deduction Issues Including Impact of MAP 21

Tue, 02 Apr 2013 11:39:02 GMT

Available through January 29, 2014
Speaker: Kevin J. Donovan, CPA, MSPA, Pinnacle Plan Design, LLC
This webcast will cover maximum deductions to defined benefit plans, defined contribution plans, and combined plans. Attendee takeaways will include how to: calculate maximum tax deductions to DB plans post PPA and MAP 21; calculate maximum deductions when an employer has both DB and DC plans; calculate the deduction limit for sole props and partnerships; calculate deduction limits for cash balance plans including impact of 'at risk' rules; and review deduction issues regarding terminating DB plans.

Differences Between Balance-forward and Daily Valuation

Wed, 16 Jan 2013 14:09:51 GMT

Available through December 31, 2013
This is the last of the seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-2) series. For more information on the webcast series click here. Purchase of the entire series is not required. This webcast will address questions such as: accounting methods used in daily valuation vs. balance-forward; allocating earning in participant directed daily valuation plans vs. balance forward plans; processing of distributions and transfers in daily valuation vs. balance-forward; and other differences including benefit statement reporting, investments options, and using automated response systems.

Mergers and Plan Terminations

Wed, 16 Jan 2013 14:10:16 GMT

Available through December 31, 2013
This is the sixth of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-2) series. This webcast will address questions such as: why might an employer want to merge two plans;what are the benefits of merging plans; what are frozen plans;what is a partial plan termination;how is a plan terminated that is covered or not covered by the PBGC.

Fiduciary Considerations

Wed, 16 Jan 2013 14:10:47 GMT

Available through December 31, 2013
This is the fifth of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-2) series. This webcast will address questions such as: who are fiduciaries;what are their duties regarding selecting and monitoring investments; what required disclosures apply to participant directed investments;how does complying with 404(c) offer relief from liability associated with participant investment decisions;how can fiduciaries use QDIAs and investment "mapping" to reduce liability; when must elective contributions be deposited to the plan.

Investments in Daily Valued Plans

Wed, 16 Jan 2013 14:11:23 GMT

Available through December 31, 2013
This is the fourth of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-2) series. This webcast will address questions such as: characteristics of investments found in daily valued plans; investment basics including what are stock, bond or cash assets; what are mutual funds, exchange traded funds, lifestyle funds, and lifecycle funds; other assets found in daily plans such as managed accounts and employer stock.

Defined Contribution Allocations and Annual Additions

Wed, 16 Jan 2013 14:11:41 GMT

Available through December 31, 2013
This is the third of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-2) series. This webcast will address questions such as: how are contributions allocated in a defined contribution plan; how are forfeitures allocated in a defined contribution plan; how are earnings allocated in a trustee directed plan vs. participant directed plan; and what is the annual additions test and the maximum amount that can be allocated.

HCEs and 401(k) Nondiscrimination Rules

Wed, 16 Jan 2013 14:12:07 GMT

Available through December 31, 2013
This is the second of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-2) series. This webcast will address questions such as: who is an HCE; performing the nondiscrimination test in a 401(k) Plan; correcting a failed nondiscrimination test; and safe harbor 401(k) plans and qualified automatic contribution arrangements (QACA) and their effect on nondiscrimination testing.

Top-heavy Plans and Coverage Testing

Wed, 16 Jan 2013 14:12:24 GMT

Available through December 31, 2013
This is the first of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-2) series. This webcast will address questions such as: what is a top-heavy plan and who are key employees; how does being top-heavy affect a plan; what is coverage testing and who is in the coverage group; and how do the two coverage testing approaches work.

Retirement Plan Fundamentals Part 2 (RPF-2) Webcast Series

Thu, 11 Apr 2013 08:43:10 GMT

Available through December 31, 2013
ASPPA's Retirement Plan Fundamentals (RPF-2) Series is designed to convey the knowledge necessary for every retirement plan professional to master. Each session aids in establishing groundwork in retirement plan terminology, issues, and requirements for individuals beginning a career, reentering the retirement field, or commencing the ASPPA credential process. Attendees can register for any individual webcast (recorded only), or for a package of all 7 (recorded only).

Plan Changes and Error Correction Basics

Wed, 16 Jan 2013 14:13:37 GMT

Available through December 31, 2013
This is the last of the seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-1) series. This webcast will address questions such as: events that require changes to plan documents; the amendment process and types of amendments; the consequence of plan disqualification; the IRS and DOL correction programs.

Participant Loan Basics

Wed, 16 Jan 2013 14:14:00 GMT

Available through December 31, 2013
This is the sixth of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-1) series. This webcast will address questions such as: list the benefits of a loan program in a 401(k) plan; what is the prohibited transaction exemption for participant loans and its requirements; what is the income tax exemption for participant loans and its requirements.

Distribution Basics

Wed, 16 Jan 2013 14:14:21 GMT

Available through December 31, 2013
This is the fifth of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-1) series. This webcast will address questions such as: what benefits can be paid to a participant while still employed; what benefits can be paid to a participant who has terminated employment; what is the tax effect of receiving a distribution.

Plan Qualification and Document Language Basics

Wed, 16 Jan 2013 14:14:45 GMT

Available through December 31, 2013
This is the fourth of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-1) series. This webcast will address questions such as: what are the qualification requirements; explain the types of qualified plan documents; understand common language in qualified plan documents; steps to implementing a new plan.

Defined Benefit Plan Basics

Wed, 16 Jan 2013 14:15:06 GMT

Available through December 31, 2013
This is the third of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-1) series. This webcast will address questions such as: list the general characteristics of defined benefit plans; explain in general terms how retirement benefits are calculated and funded; what are the forms of benefit payments; what is accrued benefit and actuarial equivalence; what are the limits on benefit levels and contribution deductions.

Defined Contribution Plan Basics

Wed, 16 Jan 2013 14:15:25 GMT

Available through December 31, 2013
This is the second of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-1) series. This webcast will address questions such as: list the general characteristics of each type of defined contribution plan; define elective deferrals, designated Roth contribution and catch-up contributions; describe what an ESOP is and its benefits; deductibility of employer contributions to a defined contribution plan.

Retirement Plan Basics

Fri, 03 May 2013 12:40:44 GMT

Available through December 31, 2013
This is the first of seven webcasts in ASPPA's Retirement Plan Fundamentals (RPF-1) series. This webcast will address questions such as: describe what an employee benefit plan is and the differences between welfare benefit plans and pension benefit plan; what are the benefits of a qualified plan; explain the main differences between defined contribution and defined benefit plans; who can sponsor a qualified plan and who is responsible for it; who are parties-in-interest and what is a potential prohibited transaction.

Retirement Plan Fundamentals Part 1 (RPF-1) Webcast Series

Fri, 03 May 2013 13:06:31 GMT

Available through December 31, 2013
ASPPA's Retirement Plan Fundamentals (RPF-1) Series is designed to convey the knowledge necessary for every retirement plan professional to master. Each session aids in establishing groundwork in retirement plan terminology, issues, and requirements for individuals beginning a career, reentering the retirement field, or commencing the ASPPA credential process. Attendees can register for an individual webcast (recorded only) or for the entire series of seven (recorded only).

A Frank Discussion with the Director of Employee Plans Examinations

Mon, 03 Dec 2012 16:20:13 GMT

Available through December 18, 2013
The leadership of the Employee Plans Division of the Internal Revenue Service has adopted a philosophy of transparency in its approach to the administration of the private pension system. As retirement plan practitioners, this provides us with unique insight into the programs and operating priorities of the Employee Plans Division and the opportunity to better represent our clients. This session will take the form of a frank discussion of various issues of interest to retirement plan practitioners by Monika Templeman, Director of Employee Plans Examinations. Generally, the session will include updates on current EP audit initiates, emerging issues, the ERPA program, Circular 230 compliance, and the recent ACT Report dealing with internal controls.

2012 in Review - A Look at Recent Developments Affecting Qualified Plans

Mon, 03 Dec 2012 16:16:43 GMT

Available through December 13, 2013
This seminar will review the major developments in 2012 affecting qualified retirement plans and will look forward to what's in store in 2013.

Benefit Consulting for the Tax Exempt Organization

Mon, 03 Dec 2012 16:17:03 GMT

Available through December 4, 2013
Tax-exempt organizations can use a wide variety of qualified and nonqualified retirement vehicles including 401(a) plans, 403(b) arrangements. 457(b) plans and 457(f) plans. This webcast will discuss the advantages and disadvantages of each type of plan and how a consultant might present these alternatives to a tax-exempt organization. Now that we have had time to incorporate the final 403(b) regulations into our practice, how do we deal with some of the more complicated issues that arise? What are the 403(b) testing issues beyond the ACP test? How is the average benefits test applied to employer contributions? What unique coverage rules apply when there are 401(k) and 403(b) plans within the same controlled group? Do the deferral timing rules apply? What are the transition rules for 5500s? What is the difference between ERISA and Non-ERISA plans?

Nonqualified Deferred Compensation Plans

Wed, 14 Nov 2012 16:26:28 GMT

Available through November 27, 2013
A nonqualified deferred compensation plan can be a valuable supplement to a company's 401(k) and other qualified retirement plans, giving the employer an advantage in recruiting and retaining essential executive leadership. Because nonqualified plans are exempt from many of the requirements and limitations that apply to qualified retirement plans, they provide employee benefit alternatives that are appealing to many employers. However, failure to be aware of and comply with the complicated and developing rules governing nonqualified deferred compensation put employers and their employees at risk of significant penalties.

RMDs for DB Plans Including Cash Balance and Other Distribution Issues

Tue, 06 Nov 2012 11:22:26 GMT

Available through November 15, 2013
Bring your calculators! We are going to go through practical actuarial calculations for Required Minimum Distributions from Defined Benefit Plans, including handling additional accruals, interaction with 415 limitations, 411 concerns, death benefits and what the regulations required for multiple annuity starting dates.

The Trials and Tribulations of Auto Enrollment

Mon, 05 Nov 2012 09:37:33 GMT

Available through November 13, 2013
Although auto enrollment has been an important tool to increase 401(k) administration, it also comes with many administrative pitfalls. This session will address the varying options for plan designs and the importance of the success of auto enrollment as well as administrative concerns with auto enrollment, such as failing to provide notices integrating auto enrollment rules with payroll systems, timing of auto escalation, annual automatic re-enrollment and employee communications related to 90 day refunds.

My Flash Drive is Nearly Full, Disclosures and Notices 2012

Mon, 15 Oct 2012 16:58:43 GMT

Available through October 23, 2013
This overview webcast is divided into first the DOL required disclosures/notices and then the IRS required notices/disclosures. The list is quite comprehensive, and of course, continues to grow. This will be a real-world session as there will be insights from client scenarios. For example, the blackout notice is sent at least 30 days in advance but the vendor sends the money immediately. What do you do now? We will take a look at the latest electronic communication rules.

Allocation of Plan Expenses and Revenue Sharing: Fiduciary and Qualification Issues

Mon, 01 Oct 2012 11:02:59 GMT

Available through October 18, 2013
Both the DOL and IRS have issued guidance about the allocation of expenses, demutualization proceeds and late trading and market timing recoveries. However, little attention has been paid to this guidance and to its possible application to the allocation of other amounts, for example, expense recapture accounts and revenue sharing. This program discusses both the details and principals underlying the guidance from the government agencies and applies those concepts to common 401(k) situations. The program also includes a discussion of issues related to payments from plan assets.

404a-5 Revisited - Opportunities for Advisors

Mon, 01 Oct 2012 10:58:10 GMT

Available through October 16, 2013
COMPLIMENTARY WEBCAST FOR NAPA MEMBERS!
This informational presentation will highlight the gaps that exist in the execution and fulfillment of the recent participant level fee disclosure notices and how you as an advisor can use this as an opportunity to add value to your client and prospects.

DOL Investigations, What to Expect During a DOL Audit

Mon, 01 Oct 2012 10:32:58 GMT

Available through October 11, 2013
The Employee Benefits Security Administration (EBSA) of the Department of Labor (DOL) is continuing to pursue its enforcement priorities regarding benefit plans including a new emphasis on criminal enforcement of the requirements for deposit of employee contributions. Additionally, the DOL's Consultants/Advisors Project focuses on payments received by plan consultants and other service providers and represents DOL's increased scrutiny of financial service arrangements. EBSA's investigative activities and process will be reviewed and techniques for responding to a DOL investigation from a practitioner's point of view will be discussed.

Open MEPs: Life after the DOL Advisory Opinion

Tue, 18 Sep 2012 10:09:05 GMT

Available through September 25, 2013
The DOL has issued its long-awaited Advisory Opinion on "open" multiple employer plans, ruling that open MEPs are not single ERISA plans. Rather, each employer has adopted a separate plan under ERISA. That's easy to say, but the ramifications are future reaching and not fully understood, particularly since the Advisory Opinion itself did little to focus on the practical aspects.

This seminar will take a careful look at the Opinion, and what it means for all kinds of MEPs. We'll explain why the DOL took its approach, what effect that will have on other types of MEPs, and how to handle filing, fiduciary, and administrative issues of MEPs after the opinion.

Aristotle & ERISA: A Case Study Approach to Ethical Dilemmas in Being a Benefits Professional

Thu, 13 Sep 2012 13:36:19 GMT

Available through September 19, 2013
Representation of employee benefits fiduciaries, sponsors and plans presents an assortment of ethical issues for practitioners. How far is too far in helping a client weigh the costs and benefits of a certain course of action? Is it always appropriate to rely on client-provided information without asking questions? Can inaction in the face of questionable client conduct pose ethical concerns for practitioners? In this webcast, we will consider actual scenarios and provide insight into identifying the ethical considerations at play and arriving at an appropriate course of action.

MAP-21 Funding Stabilization: Practical Application of the New 430/436 Rules

Thu, 13 Sep 2012 11:26:40 GMT

Available through September 11, 2013
The 2012 stabilized segment rates have been published, and guidance on how to use them is expected before the date of this webcast. The webcast will review the new rules, including when and when not to use the stabilized rates, how application to 2012 will affect a plan's status under §436, as well as the impact on any previous actions taken to avoid or implement restrictions that would no longer apply if stabilized rates are used for 2012. Special considerations for plans with end of year valuation dates will also be addressed.

Retirement Plan Distributions: Design and Planning

Wed, 22 Aug 2012 09:23:44 GMT

Available through August 29, 2013
Pension professionals have for many years focused on the accumulation phase of retirement planning: how to encourage plan participants to save for retirement. We also need to focus on the decumulation phase: how to assist participants to use their plan benefits wisely by adopting appropriate strategies for receiving distributions from employer plans and IRAs.

Determination Letters and Plan Document Changes

Thu, 09 Aug 2012 15:50:45 GMT

Available through August 23, 2013
Plan amendments are now underway for the PPA amendment cycle. The IRS has recently announced changes regarding which plans may still obtain favorable Determination Letters and which cannot. Changes are also forthcoming with Interim amendments. Learn about the future of qualified plan (and possibly) 403(b) plan documents.

NTSAA All Member Meeting - Executive Director Update

Thu, 12 Jul 2012 16:28:42 GMT

Available through July 24, 2013
COMPLIMENTARY WEBCAST FOR NTSAA MEMBERS!
Find out what NTSAA is doing to protect your business and your clients from corporate sponsored legislative attacks.

408(b)(2.0) - Beyond Fee Disclosure: Next Steps for Plan Advisors

Wed, 11 Jul 2012 12:04:02 GMT

Available through July 18, 2013
COMPLIMENTARY WEBCAST FOR NAPA MEMBERS!
By now the dust may have settled from the initial deadline, and plan sponsors should have received plan-level disclosures from all covered service providers. Plan sponsors must evaluate the arrangements to ensure they are complete and to make a determination as to the necessity of services and the reasonableness of compensation. Many sponsors, however, lack the experience, time and/or resources to develop the required prudent processes to ensure compliance with ERISA. Proactive plan advisors are differentiating themselves by aligning their services with the challenges facing sponsors. Please join this important NAPA Webinar as Jason Roberts, ERISA attorney and CEO of Pension Resource Institute, LLC, and Mark Davis, QPFC, SVP of CAPTRUST Financial Advisors discuss how advisors can leverage the new challenges facing sponsors to create opportunities for solidifying client relationships and prospecting.

Opportunity Knocks - Cash Balance Plans

Thu, 28 Jun 2012 10:34:05 GMT

Available through July 12, 2013
Are 401(k) plans too small for your clients? Are they begging to set aside more? See how and when Cash Balance Plans provide the answer. Learn how they work, what benefits they offer your clients, and how to include them in your practice. If you are an administrator, accountant, or attorney, this program is designed for you. So don't miss it! Your clients will be glad you came.

Completing the Schedule SB

Thu, 28 Jun 2012 10:22:39 GMT

Available through July 10, 2013
The Schedule SB is no longer new, but every year brings changes, and challenges. This webcast will provide line by line instructions on completing the Schedule SB, and review the required attachments, including those for plans that have made special elections.

Not Your Ordinary TPA: What Wal-Mart and Nordstrom Can Teach Us

Wed, 20 Jun 2012 16:14:45 GMT

Available through June 20, 2013
Like it or not, the qualified plan retirement administration business is now viewed as a commodity. Long before fee disclosure, it was a "race to the bottom" on fees in the TPA profession, despite market demands for increased services. Find out what the Wal-Mart and Nordstrom business models can teach us about TPA services, learn what differentiates services firms from one another with TPA case study examples, understand the pros and cons of strategic partnerships, and find out what retirement services advisors, sponsors, and participants care about - and are willing to pay for.

Fee Disclosure - What Have We Learned from the New DOL Guidance in FAB 2012-02

Thu, 07 Jun 2012 10:01:42 GMT

Available through June 14, 2013
The impending deadline for fee disclosure has generated many questions. The Department of Labor has tried to provide clarification through a recently released field assistance bulletin which contains 38 "Frequently Asked Questions." Unfortunately, the release creates almost as many questions as it answers. Learn what this new guidance really means from Craig Hoffman, ASPPA's General Counsel and Director of Regulatory Affairs.

Wacky Assets

Thu, 07 Jun 2012 10:52:25 GMT

Available through June 19, 2013
"OMG! You should see what my client put into his retirement plan!" "You think you've got trouble?!? My client is a real estate developer! Enuf said!" Yes - they're crazy! They're nutsy! They're out of this world! Join Ilene Ferenczy for a practical discussion of what to do when a plan you're administering contains "wacky assets" and the plan sponsor and its owner cannot seem to keep their sticky fingers off the regular assets.

Retirement Plan Loans

Tue, 29 May 2012 11:17:50 GMT

Available through June 7, 2013
Plan Administration is increasingly more difficult when retirement plans allow participants loans. Let us learn together practical methods to manage retirement plan loans, suspend repayments for leaves of absence, and correct errors and omissions when they occur.

Advanced Defined Contribution Plan Design

Tue, 15 May 2012 11:50:51 GMT

Available through May 30, 2013
Understanding the many retirement plan requirements is difficult and challenging. However, understanding how to use those rules to the advantage of your clients is what makes your services valuable. In this webcast, we will help you develop the tools necessary to select and design a defined contribution plan that reflects your clients' goals. In particular, we will focus on the safe harbor 401(k), cross-tested and combined safe harbor 401(k) and cross-tested plan designs. We also will address designs that eliminate or reduce top heavy minimum contributions and plan designs with different eligibility conditions.

Case Studies in Ethics

Tue, 15 May 2012 11:41:23 GMT

Available through May 24, 2013
This session includes a description of ethical concerns and considerations for the benefits practitioner and then applies them to a series of case studies.

The Evolution of Target Date Funds

Mon, 07 May 2012 14:15:17 GMT

Available through May 17, 2013
Target date funds are coming under increasing scrutiny. The Securities and Exchange Commission is developing new disclosure requirements for prospectuses and advertising materials. The Department of Labor is considering guidance which would require additional information under the participant disclosure regulation and under the guidance for qualified default investment alternatives. What are these changes? What impact will they have on target date fund decisions by plan sponsors and participants? This program discusses those issues.

Schedule C Reporting After the Final 408(b)(2) Regulation

Mon, 07 May 2012 10:36:53 GMT

Available through May 8, 2013
The current Schedule C disclosures have been with us for 3 years, but there is still plenty to learn. Join Janice M. Wegesin of JMW Consulting, Inc., and Scott Albert from the DOL's Division of Reporting Compliance to get the latest insights on how DOL is using this information and tips for completing the form. Also to be discussed is the impact of the Final 408(b)(2) Regulation.

Cross-testing from A to Z

Thu, 02 May 2013 11:17:09 GMT

2012 Schedule SB

Wed, 22 May 2013 14:18:07 GMT

Available through June 5, 2014
Speaker: Newell W. Kimlin, Internal Revenue Service, TE/GE, Santa Ana, CA Mary Ann Rocco, MSPA, Mary Ann Rocco, EA Consulting Actuary, Huntington Beach, CA i>
The session will review the 2012 form 5500 SB, and will include detailed discussion regarding End of Year valuations, issues relating to amending a prior year SB filing, acceptable formats for SB attachments, and takeover plan issues.