Pension, Profit-Sharing, Welfare, and Other Compensation Plans
What You Will Learn
This annual advanced course of study, comprising 19 full hours of instruction, examines the most important aspects of pension, profit-sharing, welfare, and other compensation plans, including recent developments in legislation and federal regulations and guidelines, including IRS guidance on automatic contribution arrangements, Department of Labor regulations on default investment alternatives, and new Form 5500 reporting. The faculty includes representatives of the Internal Revenue Service and the Department of Labor.
In the event of important late developments, topics and/or emphasis may be shifted at the time of the course.
Scheduled topics include:
• New developments in benefits litigation
• Department of Labor litigation and regulatory updates
• Current ERISA issues, including qualified default investments alternatives and 401K fee disclosures
• Tax shelter regulations
• An update on the IRS determination letter program and EPCRS
• Timing of plan distributions
• Final IRC § 415 regulations
• And much more!
Transactional discussions throughout the course show you "how to do it," rather than merely offering an explanation of the law itself. Substantial time is set aside daily for the faculty to address written questions submitted by the registrants.
Planning Chairs
(also on faculty)
Pamela Baker, Sonnenschein Nath & Rosenthal LLP, Chicago
William F. Sweetnam, Jr., Groom Law Group, Chartered, Washington, D.C.
Mervin M. Wilf, Philadelphia, Pennsylvania, and Cambridge, Massachusetts
Faculty
Some government speakers are subject to confirmation.
Dana A. Barry, Tax Exempt and Government Entities, Internal Revenue Service, Washington, D.C.
Robert A. Blum, Hanson, Bridgett, Marcus, Vlahos & Rudy, LLP, San Francisco
Louis J. Campagna, Jr., Chief, Division of Fiduciary Interpretations and Regulations, U.S. Department of Labor, Washington, D.C.
Greta E. Cowart, Haynes and Boone, LLP, Dallas
T. David Cowart, Sonnenschein Nath & Rosenthal LLP, Dallas
James E. Holland, Jr., A.S.A., E.A., Manager, Employee Plans Technical, Internal Revenue Service, Washington, DC
Michael R. Maryn, Sonnenschein Nath & Rosenthal LLP, Washington, D.C.
Amy A. Null, Wilmer Cutler Pickering Hale and Dorr LLP, Boston
Pamela D. Perdue, Summers, Compton, Wells & Hamburg, P.C., St. Louis
William C. Schmidt, Executive Compensation Branch, Internal Revenue Service, Washington, D.C.
G. William Scott, Deputy Associate Solicitor, Plan Benefits Security Division, U.S. Department of Labor, Washington, D.C.
Andree St. Martin, Groom Law Group, Chartered, Washington, D.C.
Alan N. Tawshunsky, Deputy Division Counsel/Deputy Associate Chief Counsel (Employee Benefits), Tax Exempt and Government Entities, Internal Revenue Service, Washington, D.C.
Bruce J. Temkin, Temkin Phillips & Associates, Brentwood, Tennessee
Seth H. Tievsky, Ernst & Young, LLP, Washington, D.C.
ALI-ABA Staff Attorney: Kevin J. O'Connor, Senior Assistant Director, Office of Courses of Study
Note: This course also is available as a LIVE VIDEO webcast at your desktop! Go to the Group Webcast Page for detailed information about participating in ALI-ABA's live webcasts. For group webcasts, please email Ruth Johnson at rjohnson@ali-aba.org for registration instructions and tuition discounts.
Certain portions of the webcast may be available for purchase as individual segments. Go to www.ali-aba.org or watch for email notifications for updates.
Program Schedule
TUESDAY, MARCH 25, 2008
4-6 p.m. Early Registration
WEDNESDAY, MARCH 26, 2008
8:00 a.m. Registration and Continental Breakfast
9:00 a.m. Introductory Remarks
Webcast Segment A
9:05 a.m. New Developments in Benefits Litigation - Ms. Baker and Mr. Maryn
10:05 a.m. Department of Labor Litigation Update - Mr. Scott
10:50 a.m. Networking Break
11:05 a.m. Department of Labor Regulatory Update - Mr. Campagna and Ms. St. Martin
11:50 p.m. Questions and Answers
12:20 p.m. Lunch Break
Webcast Segment B
1:45 p.m. Current ERISA Issues, including Qualified Default Investment Alternatives (QDIAs); 401(k) Fee Disclosure - Ms. St. Martin
2:30 p.m. Tax Shelter Regulations - Mr. Blum
3:15 p.m. Networking Break
3:30 p.m. Update on Internal Revenue Service Determination Letter Program and EPCRS - Ms. Perdue
4:15 p.m. Defined Benefit Plans after the Pension Protection Act - Mr. Sweetnam
5:00 p.m. Questions and Answers
5:30 p.m. Adjournment for the Day; Networking Reception for Registrants and Faculty
THURSDAY, MARCH 27, 2008
8:30 a.m. Continental Breakfast
Webcast Segment C
10:30 a.m. Timing of Plan Distributions - Mr. Wilf
11:00 a.m. Networking Break
11:15 a.m. Benefit Issues for Tax Exempt Organizations - Ms. Null
12:00 noon Questions and Answers
12:30 p.m. Lunch Break
Webcast Segment D
2:00 p.m. Final IRC § 415 Regulations - Operational and Plan Document Requirements - Ms. Perdue
2:45 p.m. IRC § 409A, Corrections Procedures, and New Legislative Initiatives - Ms. Baker and Mr. Schmidt
3:15 p.m. Networking Break
3:30 p.m. IRC § 409A Wrap Plan Issues - Ms. Baker and Mr. Schmidt
4:15 p.m. Self-Insured Medical Reimbursement Plans under IRC §§ 105(h) and 409A - Ms. Baker and Messrs. Cowart, and Schmidt
4:45 p.m. Questions and Answers
5:15 p.m. Adjournment for the Day
FRIDAY, MARCH 28, 2008
8:30 a.m. Continental Breakfast
Webcast Segment E
9:00 a.m. Current Internal Revenue Service and Treasury Guidance and Issues - Mss. Barry and Messrs. Holland and Tawshunsky
10:30 a.m. Networking Break
10:45 a.m. Cash Balance Plans for Professionals and Small Business Post-PPA: The Good, the Bad, and the Ugly - Mr. Temkin
11:30 a.m. Questions and Answers
12:00 noon Lunch Break
Webcast Segment F
1:30 p.m. Employee Benefit Plan Post-Closing Issues in Mergers and Acquisitions - Mr. Cowart
2:15 p.m. Plan Compliance Self-Audits - Mr. Tievsky
3:00 p.m. Networking Break
3:15 p.m. Ethics Issues in Auditing Plan Procedures - Mr. Tievsky
4:15 p.m. Maximizing Plan Contributions for the Small Employer, Including the Economic Considerations of Roth 401(k)s - Mr. Temkin
5:00 p.m. Questions and Answers
5:15 p.m. Adjournment
9:00 a.m. Consumer-Directed Health Plans - Ms. Cowart
9:45 a.m. State Health Care Legislation - Ms. Cowart
Total 60-minute hours of instruction: 19, including one hour of ethics
Suggested Prerequisite: Substantial experience in legal practice in subject matter
Educational Objective: Development of proficiency in performance of intricate and complex legal tasks within a narrow area
Level of Instruction: Advanced
Here's what registrants have said about this course:
"Excellent course and really top-notch, connected speakers that answered all questions."
"It is always great to bring practitioners, IRS, etc. together to discuss issues we are faced with each day."
"The highlight of the conference is always the IRS/DOL people giving us background/policy reasons, etc. The second best thing about the conference is getting the thoughtful insights of other practitioners on things not covered in the printed guidance."
"The conference was well-run and extremely helpful. The topics were well-chosen, the faculty was very knowledgeable and the materials excellent."
"Excellent course - well presented and very well planned."
