Retirement, Deferred Compensation, and Welfare Plans of Tax-Exempt and Governmental Employers
Why Attend?
Significant changes under §403(b): Attend this timely and informative session to ensure that your company or client is taking the necessary steps to comply with all of the latest guidance
Government retirement plans: Learn the latest developments resulting from the IRS Governmental Plans Initiative and questionnaire
Obama administration: With new leadership at Treasury and the Department of Labor, get insight on top agenda items affecting qualified and non-qualified, deferred benefit, and welfare plans
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 special issues facing these types of employers.
What You Will Learn
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. The faculty reserves time throughout the program for registrants' written questions.
HIGHLIGHTS
403(b) Plan Workshop – Two IRS officials, a DOL attorney, and private practitioners join a panel of attorneys from major 403(b) service providers for in-depth discussion of a wide variety of 403(b) issues, including all major aspects of compliance with the IRS' final regulations, an update on 403(b) audits and correction programs, and the effect of other new guidance, including the new draft revenue procedure
457 Plans in All Shapes and Forms – IRS and Treasury attorneys and a private practitioner examine current developments regarding eligible and ineligible 457 plans, including the effect of final regulations under Code section 409A, expected IRS guidance on risks of forfeiture, and IRS 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 Contribution Plan Sponsors – A panel of practitioners and financial service reviews fiduciary issues for sponsors of 401(k) and 403(b) plans (including review of fund performance and fees) and the effects of various Pension Protection Act provisions.
Current Issues Facing Defined Benefit Plan Sponsors – Experienced practitioners and an IRS official discuss the latest developments for cash balance and other defined benefit plans, as well as determination letters for government plans.
Welfare Benefit Plan Developments – Attendees will be updated on current issues and guidance, including the comprehensive new proposed rules for cafeteria plans as well as COBRA, HIPAA, and health savings accounts, among other topics.
Government Updates – In addition to participation by government representatives on many of the Thursday and Friday panels, the program includes the usual Friday afternoon and Saturday morning updates on legislation, litigation, and administrative developments by faculty members from Capitol Hill, the Treasury Department, the IRS, and the DOL.
Who Should Attend
The course 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.
Planning Chairs
David L. Raish, Ropes & Gray LLP, Boston
Louis T. Mazawey, Groom Law Group, Chartered, Washington, D.C. (also on faculty)
Faculty
FROM THE GOVERNMENT(Participation 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 K. Bortz, Associate Benefits Tax Counsel, U.S. Department of the Treasury, Washington, D.C.
Christopher E. Condeluci, Tax and Benefits Counsel, Committee on Finance, U.S. Senate, Washington, D.C.
James P. Flannery, Employee Plans Division, Tax Exempt and Government Entities, Internal Revenue Service, Washington, D.C.
Ingrid Grinde, U.S. Department of the Treasury, Internal Revenue Service, Washington, D.C.
J. Mark Iwry, Senior Adviser to the Secretary of the Treasury and Deputy Assistant Secretary, Retirement and Health Policy, U.S. Department of the Treasury, Washington, D.C. (invited)
Kevin P. Knopf, Attorney-Adviser, Office of Benefits Tax Counsel, U.S. Department of the Treasury, Washington, D.C.
Rhonda Migdail, Senior Technical Advisor to the Director’s Office of Employee Plans, Internal Revenue Service, Washington, D.C.
Helen H. Morrison, Acting Deputy Benefits Tax Counsel, U.S. Department of the Treasury, 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.
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, Deputy Associate Solicitor, Plan Benefits Security Division, U.S. Department of Labor, Washington, D.C.
Adam Shaw, Senior Technical Adviser, Division of Private Health Insurance, Centers for Medicare and Medicaid Services, Baltimore (invited)
Amy J. Turner, Senior Advisor and Special Projects Manager, Office of Health Plan Standards and Compliance Assistance, Employee Benefits Security Administration, U.S. Department of Labor, Washington, D.C. (invited)
Russell E. Weinheimer, Senior Counsel, Office of the Chief Counsel, Tax Exempt and Government Entities, Internal Revenue Service, Washington, D.C.
FROM THE PRIVATE SECTOR
Greta E. Cowart, Haynes and Boone, LLP, Dallas
Evan B. Giller, Giller & Calhoun, LLC, New York
Elaine Immerman, Associate General Counsel, TIAA-CREF, New York
Weiyen Jonas, Vice President and Associate General Counsel, FMR LLC Legal Department, Fidelity Investments, Boston
Michael A. Laing, Taft, Stettinius & Hollister LLP, Cincinnati
Kent A. Mason, Davis & Harman LLP, Washington, D.C.
G. Daniel Miller, Conner and Winters, P.C., Washington, D.C.
Terry A. M. Mumford, Ice Miller LLP, Indianapolis
John A. Nixon, Duane Morris LLP, Philadelphia
David W. Powell, Groom Law Group, Chartered, Washington, D.C.
Richard A. Turner, Vice President and Deputy General Counsel, The Variable Annuity Life Insurance Company, Houston
Roberta Casper Watson, Trenam, Kemker, Scharf, Barkin, Frye, O'Neill & Mullis, P.A., Tampa
ALI-ABA Staff Attorney: Amy S. Weinberg, Assistant Director, Office of Courses of Study
Program Schedule
Thursday, September 10, 2009
8:00 a.m. Registration and Networking Session
Webcast Segment A: The Latest 403(b) Regulations
9:00 a.m. Introductory Remarks
9:05 a.m. 403(b) Workshop – What We Need To Do under the Final Regulations, and by When - Mss. Immerman, Jonas, and Rees and Messrs. Architect, Flannery, Giller, Powell, and Turner
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9:10 a.m. Update from the IRS
- 10:10 a.m. Update from the DOL
10:40 a.m. Networking Break
10:55 a.m. 403(b) Workshop (continued)
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10:55 a.m. Coordinating loans and hardship distributions, including treatment of deselected providers; Notice 2009-03
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11:15 a.m. The plan document
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11:35 a.m. Adjusting to ERISA
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11:55 p.m. Plan Terminations
12:15 p.m. Questions and Answers
12:45 p.m. Lunch Break
Webcast Segment B: Church and Governmental Plans; Welfare Benefits
2:00 p.m. Church Plans Update - Messrs. Miller and Powell
2:45 p.m. Governmental Plans Update - Ms. Mumford and Mr. Nixon
3:30 p.m. Networking Break
3:45 p.m. Welfare Benefits Update - Mss. Cowart, Turner, and Watson and Messrs. Knopf, Shaw, and Weinheimer
5:15 p.m. Questions and Answers
5:45 p.m. Adjournment for the Day
Friday, September 11, 2009
8:00 a.m. Networking Session
Webcast Segment C - Issues in Defined Contribution Plans, Deferred Compensation Plans, and Severance Arrangements
8:30 a.m. Fiduciary and Other Issues for 401(k), 403(b), and Other Defined Contribution Plans - Mss. Cowart, Immerman, and Jonas and Messrs. GIller, Miller, Nixon, and Turner
10:15 a.m. Networking Break
10:30 a.m. What’s New under §§ 409A and 457 – Eligible and Ineligible Deferred Compensation Plans and Severance Arrangements - Messrs. Bortz, Laing, and Raish and Mss. Morrison and Press
12:00 noon Questions and Answers
12:30 p.m. Lunch Break
Webcast Segment D: Issues in Defined Benefits Plans and Update from the DOL
1:45 p.m. Current Issues for Defined Benefit Plans, Including Determination Letters for Government Plans - Messrs. Mason and Mazawey and Mss. Mumford and Migdail
3:00 p.m. Networking Break
3:15 p.m. DOL Update – Mss. Rees and Watson
4:15 p.m. Questions and Answers
4:45 p.m. Adjournment for the Day
Saturday, September 12, 2008
8:00 a.m. Networking Session
Webcast Segment E - Updates from the Government
8:30 a.m. IRS Update: Employee Plans - Mr. Pippins
9:00 a.m. Treasury Update: Benefits Tax Counsel - Mr. Iwry (invited)
9:30 a.m. Questions and Answers
10:00 a.m. Networking Break
10:15 a.m. Legislation Update - Mr. Condeluci
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
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.
Total 60-minute hours of instruction: 17.25 Note: The discussions include at least one full hour on ethics and professional responsibility issues, accepted by most, but not all, MCLE jurisdictions.
Suggested Prerequisite: Limited experience in legal practice in subject matter or completion of Basic CLE Course in subject matter
Educational Objective: Acquisition of knowledge and skills to develop proficiency as a practitioner; maintenance of professional competence as a practitioner; provision of information on recent legal developments
Level of Instruction: Advanced
Here's what registrants have said about this course:
The one conference you should go to in order to be current on 403(b) plans! - Robert B. Jones, Innovative Compensation and Benefits Concepts, LLC, Bryn Mawr, Pennsylvania
The 403(b) panel gave detailed, specific, sophisticated analysis of the impact of the final 403(b) regulations. I have not heard any presentation that rivaled this one. – 2008 registrant
The IRS and DOL speakers were outstanding. – 2008 registrant
This was a terrific primer on the new 403(b) regs. Thanks! – 2008 registrant
All speakers gave solid presentations that would be useful in my daily work; I appreciated the practical knowledge presented by top legal professionals to counter the government reps in attendance. – 2007 registrant
Excellent program, both in content and in choice of presenters, good organization and attention to keeping on schedule. – 2007 registrant
This is my 5th time to attend this conference, it is always outstanding and this year was exceptional. – 2007 registrant
The course is excellent, as usual. I have attended every year since the course was first offered and have always found it helpful. – 2007 registrant
All presenters did good job relaying information that’s difficult to convey and understand. – 2007 registrant
