Speaker: C. Frederick Reish, Esq., APM, Drinker, Biddle, Reath, LLP, Los Angeles, CA

Audio Recording
Webcast Outline
Webcast Q&A

Both the DOL and IRS have issued guidance about the allocation of expenses, demutualization proceeds and late trading and market timing recoveries. However, little attention has been paid to this guidance and to its possible application to the allocation of other amounts, for example, expense recapture accounts and revenue sharing. This program discusses both the details and principals underlying the guidance from the government agencies and applies those concepts to common 401(k) situations. The program also includes a discussion of issues related to payments from plan assets.
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CONTINUING PROFESSIONAL EDUCATION INFORMATION 

ASPPA Members
The webcast is designed to offer registrants 2 ASPPA CPE credits.

Enrolled Actuaries
The webcast is designed to offer registrants 2 JBEA CPE credits for Enrolled Actuaries. The final decision as to the number and type of JBEA credits rests solely with the Joint Board for the Enrollment of Actuaries.

Enrolled Retirement Plan Agent (ERPA)
The webcast is designed to offer registrants 2 ERPA CPE credits.


Continuing Education Changes for RECORDED Webcast Attendees
Once registered, attendees will receive a confirmation letter directing them to the “Access Recorded Webcasts” page with a link to the WebEx OnDemand Center. Each registered viewer will be tracked when they log in with their name and email address. The webcast link will expire once the attendee has satisfied the CPE requirement. CPE credits will be applied to their record on a periodic basis and a certificate of attendance will be available on each attendee's My ASPPA page.
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GENERAL INFORMATION

Cancellation Policy
All Webcasts are non-refundable. If you have registered for the live Webcast and are unable to attend, please email webcast@asppa.org and request to transfer your registration to the recorded version. This request must be made before the live Webcast takes place.

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