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ACOPA Webcast: The Final 430 Regulations: Changes in Funding Rules

ACOPA Webcast: The Final 430 Regulations: Changes in Funding Rules
Available Until August 11, 2017

Speakers: Larry Deutsch, FSPA, President, Larry Deutsch Penguin Consulting and Design

IRS Program Number: CZTXU-Q-00652-16-O

Webcast Outline: Click here.

   

Description: 
In September of last year, final 430 regulations were issued covering multiple topics. The regulation was little noticed, and has not been significantly covered. These regulations confirm some positions previously taken by many practitioners, and address dealing with short plan years, as well as the valuation date in the year of termination. This webcast will cover the regulation, with a particular emphasis on the requirements/options in the year of termination that primarily impact plans using an end-of-year valuation.

Key Takeaways:
1. Deal with amortization bases in conjunction with a change in valuation date
2. Deal with a valuation date that would be outside the plan year in the year of termination
3. Discuss the odd case of having a negative amortization base with a combination of a Carryover Balance and a Prefunding Balance (discussed in an example in the regulation)
4. Discuss selecting to which plan year a contribution is attributed

Registration Deadlines: 
Live: 8/11/2016
On-Demand: 8/11/2017

CE Credit: 1 ARA, 1 ERPA, 1 JBEA Core

About the Speaker:

Larry Deutsch is an enrolled actuary and a member of ASPPA, ACOPA, and of the American Academy of Actuaries. He has been practicing as an actuary since 1976, is a frequent author of technical articles in professional journals, and a frequent speaker at professional meetings. As president of Larry Deutsch Enterprises, Larry is responsible for the running of the corporation, as well as maintaining the actuarial programs that are used by his clients. In addition, he provides consulting services to clients on both actuarial and pension matters.

Individual Viewer Additional Viewers 
ASPPA/ACOPA Member: $57.50  ASPPA/ACOPA Member: $22.50
Non-Member: $95  Non-Member: $35 

Registration for on-demand recorded webcast includes unlimited viewing of the webcast recording to play any time before the one-year expiration date, webcast outline, and any additional presentation materials. Recordings are available one week after the live webcast takes place. 

Webcast Package Pricing:

Please click here for information on package pricing for classroom style webcasts and web-course viewing. For more details on additional training package offerings, please contact [email protected]

Methods of Registration:

To prevent duplication of payment, please select only one method of registration. Once your registration is processed, you will receive an electronic registration confirmation to the e-mail address listed on your registration form.

Click here to download a registration form.

Online: For credit card payment only. Receive an immediate e-mail Registration Confirmation. 

E-mail: E-mail your scanned registration form(s) and credit card information to [email protected].

Fax: Fax your scanned registration form(s) and credit card information to 703-516-9308.

Mail: American Retirement Association, PO Box 34725, Alexandria, VA 22334-0725 For express/overnight deliveries (FedEx/DHL, etc., send to: American Retirement Association, 4245 North Fairfax Drive, Suite 750, Arlington, VA 22203

Make checks payable to the American Retirement Association

General Information

Cancellation Policy:

All webcasts are non-refundable. If you have registered for the live webcast and are unable to attend, please email [email protected] and request to transfer your registration to the recorded version. This request must be made before the live webcast takes place.

Disclaimer:
Statements and materials presented on American Retirement Association webcasts are solely the opinions of the speakers and do not represent the opinion or the position of the American Retirement Association. The American Retirement Association assumes no responsibility for the content and materials presented by speakers during the webcast.

Questions:

Registration and General Questions
American Retirement Association Customer Support
703-516-9300
[email protected]