8:00 a.m. – 8:15 a.m. Welcome & Introductions 

8:15 a.m. – 9:25 a.m. General Session 1: Washington Update
How will developments in the Nation’s Capitol influence the design and administration of retirement and other benefit plans? What will be the impact of tax reform and the Presidential election? What additional developments should be expected? Join us as issues of great concern to retirement plan professionals are addressed.
Craig P. Hoffman, Esq., APM, ASPPA, Arlington, VA
Monika A. Templeman, Esq., Internal Revenue Service, Baltimore, MD
Kristen L. Zarenko, US Department of Labor, Washington, DC (Invited)
Andrew E. Zuckerman, Esq., Internal Revenue Service, Washington, DC

9:25 a.m. – 10:45 a.m. General Session 2: Zen of Controlled Groups
You are learning, grasshopper. You have a general idea of what makes two companies a controlled group or an affiliated service group. But do you really understand what that means in terms of day to day operations and testing? It means more than you think, but it means less as well. In this session, we’ll ponder the mysteries of related employer status find the road to enlightenment can be accompanied by song.
S. Derrin Watson, Esq., APM, SunGard, Goleta, CA

10:45 a.m. – 11:00 a.m. Beverage Break

11:00 a.m. – 12:15 p.m. Concurrent Workshops
Workshop 1:  Determination Letters, Interim Amendments
David B. Walters, Bodman LLP, Troy, MI
Andrew E. Zuckerman, Esq., Internal Revenue Service, Washington, DC

Workshop 2: Post-PPA Defined Benefit Key Audit Issues
Kevin J. Donovan, MSPA, Pinnacle Plan Design, LLC, Tucson, AZ
Jeffrey S. Milling, Internal Revenue Service, Chicago, IL

12:15 p.m. – 1:15 p.m. Lunch with Keynote Speaker
Phyllis C. Borzi, US Department of Labor, Washington, DC

1:15 p.m. – 1:30 p.m. Dessert in the Foyer

1:30 p.m. – 2:45 p.m. General Session 3: The 401(k) Questionnaire and other IRS Enforcement Issues including the ACT Report
1,200 lucky employers were asked to complete an IRS questionnaire about the operation of their 401(k) plan. The IRS has now issued an Interim Report of their findings. Come learn about what the IRS discovered about 401(k) plan design and the problem areas for compliance. Clearly, what the IRS learns from analyzing the questionnaire responses could be the basis for future audits.In addition, this year’s ACT report focused on EP Examination and Enforcement activity. The session will share the information set forth in the ACT report and its recommendations for changing the audit process and for reviewing existing IRS materials so as to provide for a more efficient audit process.
Janice M. Gore, Internal Revenue Service, Waukesha, WI
Kathryn J. Kennedy, Esq., The John Marshall Law School, Chicago, IL
Monika A. Templeman, Esq., Internal Revenue Service, Baltimore, MD

2:45 p.m. – 3:00 p.m. Beverage Break

3:00 p.m. – 4:15 p.m. Concurrent Workshops
Workshop 3:  Plan Mergers and Terminations: When We Need to Say Goodbye to a Plan
Ilene H. Ferenczy, Esq., CPC, Ferenczy + Paul LLP, Atlanta, GA

Workshop 4:  EPCRS Update
Jesse Hinton, Internal Revenue Service, Chicago, IL
Robert J. Toth, Jr., Esq., Law Office of Robert J. Toth, Jr., Fort Wayne, IN

4:15 p.m. – 4:30 p.m. Beverage Break

4:30 p.m. – 5:30 p.m. Concurrent Workshops
Workshop 5: Cash Balance Plans: It’s Time to Consider (or Reconsider)
Kevin J. Donovan, MSPA, Pinnacle Plan Design, LLC, Tucson, AZ
 
Workshop 6: Best Practices and Governance for Retirement Plans, Including Fee Benchmarking, ERISA Accounts and Stale Check Policies
W. Walden Lloyd, Callister Nebeker & McCullough, Salt Lake City, UT
Kristen L. Zarenko, US Department of Labor, Washington, DC (Invited)

5:30 p.m. – 6:30 p.m. Networking Reception


FRIDAY, JUNE 22, 2012

7:00 a.m. – 8:00 a.m. Continental Breakfast

8:00 a.m. – 9:00 a.m. General Session 4: DOL Enforcement Update, Including Audit of Auditors 
This session will provide the latest information on DOL / EBSA enforcement priorities, initiatives and projects at the national and regional levels.  In addition, this session will cover DOL / EBSA's voluntary compliance programs, abandoned plan program and customer service operation.
Steve L. Haugen, US Department of Labor, EBSA, Chicago, IL

9:00 a.m. – 10:15 a.m. General Session 5: DOL Focus on Identifying Fiduciaries and Complying with Service Provider and Participant Fee Disclosure Rules
An analysis of the next steps in complying with the DOL's new fee and expense disclosure regulations for providers and disclosures to participants. Who is a "fiduciary”?  What are you obligations as plan sponsor or service provider?  What are best practices for compliance?
W. Walden Lloyd, Callister Nebeker & McCullough, Salt Lake City, UT
Kristen L. Zarenko, US Department of Labor, Washington, DC (Invited) 

10:15 a.m. – 10:30 a.m. Beverage Break

10:30 a.m. – 11:45 a.m. Concurrent Sessions
Workshop 7: Prohibited Transactions/Parties-In-Interest Transactions/Wacky Assets
Ilene H. Ferenczy, Esq., CPC, Ferenczy + Paul LLP, Atlanta, GA

Workshop 8: Participant Loans, Hardships and Required Minimum Distributions, Errors and Corrections
Lisa M. Burman, Hinshaw & Culbertson LLP, Chicago, IL
Rhonda Migdail, Internal Revenue Service, Washington, DC

11:45 a.m. – 1:00 p.m. Lunch with Speaker: Lifetime Income Streams
Mark Iwry, Department of Treasury, Washington, DC

1:00 p.m. – 2:40 p.m. General Session 6: Case Studies in Ethics
Understanding your ethical obligations is critical to providing services to retirement plans. The various disciplines of service providers have different ethical duties. Through the use of case studies, this interactive session will focus on factual scenarios that give rise to ethical issues.
Charles M. Lax, Maddin, Hauser, Wartell, Roth & Heller, PC, Southfield, MI (Invited)
Rhonda Migdail, Internal Revenue Service, Washington, DC
Monika A. Templeman, Esq., Internal Revenue Service, Baltimore, MD

2:40 p.m. – 2:55 p.m. Beverage Break

3:15 p.m. – 4:30 p.m. General Session 7: MEPs: Possibilities and Perils
While Multiple Employer Plans have been part of the retirement plan landscape for many years, recent aggressive marketing of “open MEPs” has raised both awareness and concerns. This session will take a close look the issues: How are MEPs administered? What flexibility exists? What are the benefits and risks? To what extent can MEPs reduce employer exposure? What are the filing requirements? Where does the DOL stand?
S. Derrin Watson, APM, SunGard, Goleta, CA

________________________________________________________________________________


CONTINUING EDUCATION INFORMATION

ASPPA Members
This conference offers up to 16.4 hours of ASPPA CPE credits with 2 Ethics CPE credits.

Attorneys
Approved: Illinois
To receive a CLE credit certificate (or for credit to be submitted directly to the state for any of the states above), you must sign a roster for that particular state at the Conference Registration Desk. CLE certificates are not automatically sent to all attendees if you have not signed the roster.

Accountants
This conference is a "group-live" event and will grant a total of 16 CPE credits.
To receive a CPE certificate, you must sign the NASBA roster at the Conference Registration Desk. CPE certificates are not automatically sent to all attendees if you have not signed the roster.   
The American Society of Pension Professionals & Actuaries (ASPPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Enrolled Actuaries
The conference is designed to provide up to 16.4 JBEA credits for enrolled actuaries with Core/Non-core workshops offered. The final decision as to the number of JBEA credits rests solely with the Joint Board for the Enrollment of Actuaries (JBEA). To receive a JBEA credit certificate, attendees must fill out the small Continuing Education Forms found in the attendee booklet. CE forms for JBEA credit must be turned in at the end of each session to track attendance and a letter will be sent after the conference listing your attendance.

Enrolled Retirement Plan Agent (ERPA)
This conference qualifies for up to 16 ERPA CPE credits, including 2 ethics credits.
To insure accurate reporting of these and all sessions, please complete the small Continuing Education forms found in your conference folder before leaving all sessions to insure credit.

Insurance CPE
Pending Approval: Illinois
To receive a credit certificate (or for credit to be submitted directly to the state for any of the states above), you must sign a roster for that particular state at the Conference Registration Desk. CE certificates are not automatically sent to all attendees if you have not signed the roster.

Continuing Education Credit Approval
For other types of continuing education credit, including CLE, CFP, CPE or state insurance credit, please contact the conferences staff at conferences@asppa.org at least 45 days prior to the conference to submit your request for approval. We will apply for advance approval of the program if the application process and filing fees are not prohibitive.

Please check back periodically for updates. We will post approved credit and credit applied for as it is available.