Speaker: Richard A Hochman, Esq., APM, McKay Hochman Company, Inc., A Division of Newkirk Products, Inc. A DST Company, Butler, NJ

Even as we finish amending defined benefit plans for EGTRRA, we must now start amending pre-approved Defined Contribution Plans for the PPA restatement cycle. The IRS has finally issued the long anticipated guidance on what the rules are for this next cycle for pre-approved plans. They also issued updated LRMs with suggested plan language.

Attendee Takeaways:
• Cross-tested prototypes will no longer have a limit on the number of allocation rates, but new questions exist as to the availability of individual participant by participant rate groups.
• The Large National Sponsor Category has been eliminated.
• Prototypes will be able to offer multiple employer arrangements that previously could only be offered in volume submitter arrangements.
• Cash Balance Plans, ESOPS and DB/401(k) combo plans remain unavailable and must be individually designed.
• Volume submitter plans with governmental provisions will have to be in a separate plan with separate user fees.
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REGISTRATION

Important Webcast Changes for 2011
Please note attendees who purchase this recorded webcast will be able to pause the recording, but cannot skip back and forth while viewing the webcast. If attendees log out of the recording, they will log back in to where the recording left off. This feature allows ASPPA to accurately determine and monitor completion of the modules by attendees, so attendees are no longer required to complete and pass a quiz to receive CPE credit.

Recorded Webcast
(registration deadline: 11/03/2012)

Individual Viewer	Additional Viewers
Member:  $105	Member:  $35
Non-member:  $175	Non-member:  $60

Registration for Recorded Webcast Includes:
• One viewing of the Webcast recording to play anytime 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
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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
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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.


2011 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 and CPE credits will be applied to their record on a periodic basis.
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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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ABOUT THE SPEAKER

Richard A. Hochman, Esq., APM
Rich has an extensive background in the tax and employee benefits field. In his role as president at McKay Hochman, Rich supervises a team of attorneys and consultants in the design, drafting and support of prototype, volume submitter and custom documents for financial institutions, brokerage firms, law and accounting firms, pension consultants and plan sponsors. As a member of the firm’s training faculty, he regularly participates as an instructor in continuing education programs sponsored by the firm, including both regional and in-house programs and has spoken at a variety of pension industry forums such as Enrolled Actuaries (EA), ASPPA, National Institute of Pension Administrators (NIPA), trust schools and numerous state banking associations.

Rich has provided written commentary and testimony in Washington, DC on regulatory issues and matters relating to qualified retirement plans on behalf of clients.

Rich has held numerous volunteer positions with ASPPA, a leading industry trade association. Positions held include: Member of Government Affairs Steering Committee and Plan Documents
Subcommittee; Conferences Committee various positions including General Conferences Co-chair; member of the Board of Directors and election as Vice President beginning the fall of 2011.

During his benefits career, Rich has also published tax analysis for use by attorneys, accountants and consultants on a broad range of topics. He earned a BA degree in Political Science, a BS degree in Business Administration, an MBA and a JD degree from the State University of New York at Buffalo.
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QUESTIONS
Registration and General Questions
ASPPA Customer Support
703.516.9300
webcast@asppa.org