Retirement, Deferred Compensation, and Welfare Plans of Tax-Exempt and Governmental Employers
Scope and Purpose
This annual advanced course of study, comprising more than 17 hours of instruction, is designed for attorneys, accountants, actuaries, consultants, human resource professionals, and administrators responsible for understanding Internal Revenue Code, ERISA, and other Federal rules on employee plans of tax-exempt and governmental employers. Ever since this course was initiated in 1987, it has proven to be the most comprehensive and sophisticated program to focus on the myriad plans and issues facing these types of employers.
The course examines recent developments affecting tax-favored retirement plans (IRC §§401, 403(a), 403(b), and eligible §457 plans), nonqualified plans (IRC §§83, 409A and 457(f)), and welfare plans. It features extensive updates by a distinguished faculty of government officials who make and administer the rules and leading benefits professionals experienced in working with these benefit programs. Speakers will provide insights on the effect of the Pension Protection Act of 2006.
The faculty reserves time throughout the program for registrants' written questions.
Why Attend?
HIGHLIGHTS
403(b) Plans – Treasury and IRS officials join private practitioners to discuss a wide variety of 403(b) issues, including issues under the proposed 403(b) regulations, an update on 403(b) audits and correction programs, and the effect of the new pension legislation.
457 Plans – Private practitioners are joined by an IRS attorney to examine current developments regarding eligible and ineligible 457 plans, including recent guidance under Code section 409A and IRS audit activity.
Plans of State and Local Governments – Practitioners who regularly work with state and local governmental plans share their experience with new trends in governmental 401(a), 403(b), and 457 plans, analyze the effects of the new pension legislation, and comment on recent audit activity.
Church Plans – Two church plan experts bring registrants up to date on new developments and unique issues facing church plans.
Current Issues Facing Defined Benefit Plan Sponsors – Two experienced practitioners and a Treasury official review the major new legislation, including funding and cash balance plans, and IRS regulatory developments.
Current Issues Facing Defined Contribution Plan Sponsors – A panel of top practitioners review the effect of new legislation, including auto enrollment, default investments, and participant education and communications, and comment on trends in these and other areas.
IRS Correction Programs – An experienced practitioner reviews the latest changes in this area, including efforts to streamline the process.
Welfare Benefit Plan Developments – Registrants are updated on other current issues and guidance relating to COBRA, HIPAA, health savings accounts, and cafeteria plans, among other topics.
Recent Department of Labor (DOL) Guidance – A DOL representative and private practitioner review recent guidance on a diverse group of important topics.
Government Updates – In addition to participation by government representatives on many of the Thursday and Friday panels, the program includes the usual Saturday morning updates on legislation, litigation, and administrative developments by faculty members from Capitol Hill, the Treasury Department, the IRS, and the DOL.
Planning Chairs
David L. Raish, Ropes & Gray LLP, Boston
Louis T. Mazawey, Groom Law Group, Chartered, Washington, D.C.
Faculty
Participation of government speakers is subject to confirmation.
Robert J. Architect, Senior Tax Law Specialist, Employee Plans Division, Tax Exempt and Government Entities, Internal Revenue Service, Washington, D.C.
William Bortz, Associate Benefits Tax Counsel, U.S. Department of the Treasury, Washington, D.C.
Kyle N. Brown, Retirement Counsel, Watson Wyatt Worldwide, Washington, D.C.
Carol V. Calhoun, Calhoun Law Group, P.C., Washington, D.C.
T. David Cowart, Jenkens & Gilchrist, P.C., Dallas
Daniel L. Hogans, Attorney-Advisor, Office of Benefits Tax Counsel, U.S. Department of the Treasury, Washington, D.C.
Martha L. Hutzelman, Kruchko & Fries, McLean, Virginia
Michael A. Laing, Taft, Stettinius & Hollister LLP, Cincinnati
G. Daniel Miller, Conner & Winters, Washington, D.C.
Terry A. M. Mumford, Ice Miller LLP, Indianapolis
John A. Nixon, Blank Rome LLP, Philadelphia
Amy A. Null, Wilmer Cutler Pickering Hale and Dorr LLP, Boston
John O'Neill, Tax Counsel, Majority Staff, Senate Committee on Finance, Washington, D.C.
Martin L. Pippins, Manager, Employee Plans Technical Guidance and Quality Assurance, Tax Exempt and Government Entities, Internal Revenue Service, Washington, D.C.
David W. Powell, Groom Law Group, Chartered, Washington, D.C.
Cheryl E. Press, Senior Attorney, Office of Division Counsel/Associate Chief Counsel, Tax Exempt and Government Entities, Internal Revenue Service, Washington, D.C.
W. Thomas Reeder, Benefits Tax Counsel (Acting), U.S. Department of the Treasury, Washington, D.C.
Susan E. Rees, Pension Law Specialist, Office of Regulations and Interpretations, Employee Benefit Security Administration, U.S. Department of Labor, Washington, D.C.
Michael J. Roach, Chief, Qualified Plans Branch 1, Tax Exempt and Government Entities, Office of Chief Counsel, Internal Revenue Service, Washington, D.C.
G. William Scott, Senior Trial Attorney, Office of the Solicitor, Plan Benefits Security Division, U.S. Department of Labor, Washington, D.C.
Roberta Casper Watson, Trenam, Kemker, Scharf, Barkin, Frye, O'Neill & Mullis, P.A., Tampa
Russell E. Weinheimer, Senior Counsel, Office of Associate Chief Counsel, Tax Exempt and Government Entities, Internal Revenue Service, Washington, D.C.
Harlan Weller, Government Actuary, Office of Tax Policy, U.S. Department of the Treasury, Washington, D.C.
Note: The discussions include at least one full hour on ethics and professional responsibility issues, accepted as such by most, but not all, MCLE jurisdictions.
Program Schedule
Thursday, September 7, 2006
- 8:00 a.m. Registration and Continental Breakfast
- 9:00 a.m. Introductory Remarks
- 9:05 a.m. 403(b) Update – Ms. Null and Messrs. Architect, Bortz, and Powell
- 10:30 a.m. Networking Break
- 10:45 a.m. Roth Accounts in 401(k) and 403(b) Plans – Mr. Bortz and Ms. Hutzelman
- 11:30 a.m. Questions and Answers
- 12:00 noon Lunch Break
- 1:30 p.m. Church Plans Update – Messrs. Miller and Powell
- 2:30 p.m. Governmental Plans Update – Mss. Calhoun and Mumford and Mr. Nixon
- 3:45 p.m. Networking Break
- 4:00 p.m. Welfare Benefits Update – Ms. Watson and Messrs. Cowart and Weinheimer
- 5:15 p.m. Questions and Answers
- 5:45 p.m. Adjournment for the Day
Friday, September 8, 2006
- 8:00 a.m. Continental Breakfast
- 8:30 a.m. Eligible 457 Plans: What's New? – Mss. Calhoun and Press
- 9:00 a.m. Other Deferred Compensation and Severance Arrangements: Guidance under §409A and §457(f) – Messrs. Hogans and Laing and Ms. Press
- 10:15 a.m. Networking Break
- 10:30 a.m. Current Issues for 401(k) and Other Defined Contribution Plans, Including New Legislation and Regulations – Messrs. Cowart and Nixon and Ms. Null
- 12:00 noon Questions and Answers
- 12:30 p.m. Lunch Break
- 2:00 p.m. Current Issues for Defined Benefit Plans, Including New Legislation and Regulations – Messrs. Brown, Laing, and Weller
- 3:00 p.m. Networking Break
- 3:15 p.m. DOL Update – Mss. Rees and Watson
- 4:15 p.m. Correcting Mistakes: Update on the Employee Plans Compliance Resolution System (EPCRS) – Ms. Mumford
- 5:00 p.m. Questions and Answers
- 5:30 p.m. Adjournment for the Day
Saturday, September 9, 2006
- 8:00 a.m. Continental Breakfast
- 8:30 a.m. IRS Update: Employee Plans – Mr. Pippins
- 9:00 a.m. Treasury Update: Benefits Tax Counsel – Mr. Reeder
- 9:30 a.m. Questions and Answers
- 10:00 a.m. Networking Break
- 10:15 a.m. Legislation Update – Mr. O'Neill
- 10:45 a.m. Questions and Answers
- 11:00 a.m. IRS Benefits Litigation – Mr. Roach
- 11:30 a.m. DOL Benefits Litigation – Mr. Scott
- 12:00 noon Questions and Answers
- 12:30 p.m. Adjournment
Total 60-minute hours of instruction: 17.5
Level of Instruction: Advanced
Here's what registrants have said about this course:
Although I have very limited knowledge in this area of practice, I learned a lot of interesting information by attending. ALI-ABA is the best!
The speakers were well chosen, informative, and extremely candid and articulate.
Excellent course, as always. Very good practice information.
The subjects were spot-on, speakers were wonderful, and materials were great.
