Annual Conference Agenda

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Sunday, November 6, 2005

8:00 a.m. – 5:00 p.m.
Conference Registration

8:30 a.m. – 3:15 p.m.
Intensive Review Sessions

During the Annual Conference, the DC-1, DC-2, DC-3, DB, C-3, and C-4 Intensive Review Sessions will be divided into four 75-minute classes. Attendees are welcome to attend as many classes as they wish.

Part I 8:30 a.m. – 9:45 a.m.
Part II 10:00 a.m. – 11:15 a.m.
Part III 12:30 p.m. – 1:45 p.m.
Part IV 2:00 p.m. – 3:15 p.m.

DC-1: Defined Contribution Administrative Issues – Basic Concepts

Gwen S. O’Connell, CPC, QPA, Gwen O’Connell Consulting, Inc., Eugene , OR

DC-2: Defined Contribution Administrative Issues – Compliance Issues

Charles J. Klose, FSPA, CPC, The Vanguard Group, Valley Forge, PA

DC-3: Defined Contribution Administrative Issues – Advanced Topics

Amy L. Cavanaugh, CPC, QPA, QKA, Accudraft, Niskayuna, NY

DB: Administrative Issues of Defined Benefit Plans

David B. Farber, MSPA, Santa Barbara, CA

C-3: Financial and Fiduciary Aspects of Qualified Plans

William G. Karbon, MSPA, CPC, QPA, CBIZ Benefits & Insurance Services, Inc., Plymouth Meeting, PA

C-4: Advanced Retirement Plan Consulting

Thomas J. Finnegan, MSPA, CPC, QPA, The Savitz Organization, Inc., Philadelphia, PA

8:30 a.m. – 9:45 a.m.
Intensive Review Sessions Part I

9:45 a.m. – 10:00 a.m.
Break

10:00 a.m. – 11:15 a.m
.Intensive Review Sessions Part II

11:15 a.m. – 12:30 p.m.
Break/Lunch on Your Own

12:30 p.m. – 1:45 p.m.
Intensive Review Sessions Part III

12:30 p.m. – 1:45 p.m.
Concurrent Workshops

Workshop 1: PowerPoint Workshop for Speakers
No JBEA Credit (Repeated as Workshop 43)

Learn how to create a basic PowerPoint presentation from scratch, including design, templates, fonts, animation, timing slides and slide transitions.

Nancy M. Michael, Communications Ink, Glendale, CA

Workshop 2: Cash Balance Plans – How do you Administrate?
Core

In this workshop, learn how to utilize general testing in cash balance plan design. Also, participate in a discussion regarding the common funding methods in cash balance plans. Learn how to avoid problems in small cash balance plan designs.

Margery F. Paul, MSPA , Mellon Human Resources & Investor Solutions, Los Angeles , CA

Workshop 3: Differences Between Large and Small Defined Benefit Plans
Core

This workshop will highlight practical differences between providing actuarial services to large plans and providing actuarial services to small plans. How and when to perform projections, accounting issues and applicability of various standards are some of the topics that will be addressed. Bring your questions.

Harold A. Loeb, Buck Consultants, Los Angeles, CA
Michael B. Preston, MSPA, Preston Actuarial Services, Inc., Orland, CA

Workshop 4: Cross-Testing – From the Beginning
Non-core

This workshop is meant to explain the steps to a very complex procedure so that you gain a deeper understanding of how it works and when it works. We will be discussing how to develop an EBAR, how to use the average benefits test to improve your results, establishing rate groups and fixing a failing rate group.

Jane L. Osa, MSPA, Jane L. Osa & Associates, Inc., Wadsworth, IL

Workshop 5: Compensation Issues – Earned Income
Core

Need a little help in understanding compensation for sole practitioners and partnerships? This workshop will cover how to determine compensation for plan and deduction purposes for various business entities.

Michael Cohen-Greenberg, Technical Answer Group, Inc., Marietta , GA

Workshop 6: Overview of Non-qualified Deferred Compensation Plans Non-core

This workshop provides an overview of the non-qualified marketplace and how other employers are using non-qualified deferred compensation plans. An outline of the impact of the American Jobs Creation Act on non-qualified plans and an overview of financing techniques used in the marketplace will also be presented.

Blaine Laverick , Principal Financial Group, Raleigh, NC

Workshop 7: Understanding NASD Proposals: What Every TPA Must Know
Non-core

Continuing down the path of mutual fund reform, the NASD is now looking to hold all investment professionals involved in the delivery of transaction data subject to the same disclosure policies. What does this mean for the TPA community? Learn how this proposal will affect your business operations and your interactions with retirement clients.

Marty Burns , SunGard Financial Network, Hinsdale, IL

1:45 p.m. – 2:00 p.m.
Beverage Break

2:00 p.m. – 3:15 p.m.
Intensive Review Sessions Part IV

2:00 p.m. – 3:15 p.m.
Concurrent Workshops

Workshop 8: Top Ten Must-Dos of a TPA Office
No JBEA Credit

Every TPA firm has at least one unique practice that you could call their “claim to fame.” Drawing from her 30+ years experience in the pension industry (including 15+ years as a management consultant to TPA/consulting firms), Cheryl will present the top ten practices that can make the biggest difference in running a TPA firm. You will also hear comments on the latest ideas concerning workflow, participant services (distributions/loans) training, compliance and accounting. In this interactive workshop, those in the audience will have an opportunity to ask questions and share their own best practices with the group.

Cheryl L. Morgan, CPC, QKA , Means & Associates, San Diego, CA

Workshop 9: Defined Benefit Plan Terminations
Core (Repeated as Workshop 45)

The termination of a defined benefit plan presents challenges not normally encountered in the termination of a defined contribution plan – participants must be given advance notice of certain events in the termination process, benefit options must be calculated and communicated to plan participants and decisions made regarding asset shortfall/excess. In addition, plans that are covered by the PBGC are subject to additional rules and filing requirements.

Lorraine Dorsa, MSPA , Dorsa Consulting, Ponte Verda Beach, FL

Workshop 10: The 412(i) Plan from the Black Lagoon
Core

Skip the B-movie horror matinee and come and learn about some really scary 412(i) plans. Some of the design issues are very subtle but can have a significant negative impact on the plan. We will also talk more about applying the general test to a 412(i) plan and will cover Rev. Proc. 2005-25 that provides guidance on how to determine the fair market value of a life insurance contract. Popcorn and soda are not included.

Michael W. Spaid, MSPA, QPA , Pension Administration Services, Inc., Seattle , WA

Workshop 11: When Multiple DC Plans are Better than One
Non-core

It used to be that plan sponsors would adopt both a profit sharing plan and a money purchase plan: the former to maximize contribution flexibility and the later to take advantage of the 25%-of-pay deduction limit. Now that the deduction limit for profit sharing plans has been increased to 25% of pay, are there any reasons to adopt multiple defined contribution plans? Attend this plan design session to learn the answer to this question.

John Horning , Louis Kravitz & Associates, Inc., Encino, CA

Workshop 12: The Changing Retirement Plan Landscape
Core

This workshop will provide attendees with a clear sense of emerging trends in the retirement plan marketplace and detail how they are reshaping our business. The speaker will thoroughly review the key implications of the changing retirement plan landscape for producers, product providers and retirement plan administrators in the months and years ahead.

Dawn M. Hynes , Hynes Associates, New York, NY

Workshop 13: Beyond Retirement
Non-core

Employers and employees alike should think beyond the traditional role of retirement, and should instead plan for ‘rest-of-life.’ There are many reasons – the decline of traditional pension and retiree medical plans, increased medical costs, improved longevity, inadequate savings for retirement and workforce aging. This workshop will focus on how employers can improve financial security, health, productivity and fulfillment for the skilled, expressed age 40+ employees.

Steve Vernon , Watson Wyatt Worldwide, Universal City, CA

Workshop 14: Plan Related Expenses – Who Can Pay?
Core

This session will identify the various types of expenses and fees incurred by pension benefit plans and will describe the issues involved in determining who, under ERISA, is able to pay them. Settler and fiduciary function issues, prohibited transaction issues, DOL guidance and proper plan governance all come into play.

Sheldon H. Smith, Esq., APM , Holland & Hart, LLP, Denver, CO

3:15 p.m. – 4:00 p.m.
Beverage Break

4:00 p.m. – 4:45 p.m.
General Session 1: Business Meeting, Welcome and Awards Presentation
No JBEA Credit

Featuring:
-- Election of 2006 ASPPA Board Members
-- Introduction of 2006 ASPPA Executive Committee
-- President’s Address: Stephen H. Rosen, MSPA, CPC, Stephen H. Rosen & Associates, Inc., Haddonfield, NJ

4:45 p.m. – 6:00 p.m.
General Session 2: Washington Update
Core

Congress has been considering pension reform legislation all year, including legislation in response to Enron, DB funding reforms and the next generation of pension reform. Find out what happened, what didn’t and why. Also, get an update on the Bush Administration’s LSA/RSA/ERSA proposals which are expected to be considered by Congress next year.

Brian H. Graff, Esq., APM , ASPPA, Arlington, VA

6:00 p.m. – 7:30 p.m.
Presidents Welcome Reception

Come meet and greet ASPPA’s President, Stephen H. Rosen, MSPA, CPC, at the President’s Welcome Reception. Join other ASPPA officers, the members of the Board of Directors and your colleagues in the Exhibit Hall. Guest tickets are $60.

Monday, November 7, 2005

7:00 a.m. – 8:00 a.m.
Continental Breakfast in the Exhibit Hall

8:00 a.m. – 8:25 a.m.
General Session 3: Awards Presentation
No JBEA Credit

-- Eidson Award Recipient
-- Martin Rosenberg Award Winner
-- Educator’s Award Presentation

8:25 a.m. – 9:15 a.m.
General Session 4: Keeping Current Part I
Core

This session will provide a general update of legislation, regulations and other guidance from Treasury, IRS, DOL and PBGC, as well as court cases relating to pension and ERISA issues.

Sal L. Tripodi, Esq., APM , Tri Pension Services, Highlands Ranch, CO

9:15 a.m. – 9:45 a.m.
Beverage Break in the Exhibit Hall

9:45 a.m. – 10:35 a.m.
General Session 5: Keeping Current Part II
Core (Continuation of Part I)

Sal L. Tripodi, Esq., APM , Tri Pension Services, Highlands Ranch, CO

10:35 a.m. – 11:00 a.m.
Beverage Break in the Exhibit Hall

11:00 a.m. – 12:15 p.m.
Concurrent Workshops

Workshop 15: Employment Law/Human Resources Issue
Non-core

This workshop will cover a number of subjects concerning employees including vacation time policies, sick vs. personal time off, when to start exams, who pays for the exams and who pays for the yearly renewal.

Marilyn Ryding, QPA, Truog-Ryding Company, Inc., Westlake Village, CA
Cheryl Ann Tabbi, Truog-Ryding Company, Inc., Westlake Village, CA

Workshop 16: Defined Benefit Section 415 Calculations
Core

This workshop will focus on the recent changes to DB 415 maximum benefit limits and the impact of those limits on participant benefits. A good time should be had by all. By the way, if long awaited guidance is finally issued, then it just boggles the mind how good a session like this could be.

Thomas J. Finnegan, MSPA, CPC, QPA, The Savitz Organization, Inc., Philadelphia, PA
James E. Holland, Jr., Internal Revenue Service, Washington, DC

Workshop 17: Defined Benefit Roundtable
Core

This workshop offers a lively roundtable discussion between an actuary and an attorney to consider issues of concern to DB practitioners including the status of future of cash balance plans, challenges in complying with relative value, retroactive annuity starting date guidance and 415 issues.

G. Neff McGhie, III, Sierra Pension Services, Inc., Reno, NV
Frederic S. Singerman, Seyfarth Shaw, LLP, Washington, DC

Workshop 18: Safe Harbor 401(k) With New Comparability
Non-core

The new 401(k) regulations clarified a number of issues pertaining to safe harbor plans. The first portion of the presentation will review the safe harbor requirements. The remainder of the talk, while briefly looking at how safe harbor contributions effect non-discrimination testing, will look at some of the issues pertaining to cross-testing. You will learn how to calculate an E-Bar and as a result hopefully you will determine by eyeballing census data whether you have a good candidate for a cross-tested plan. Other features like grouping accrual rates and whether to test using SSRA will be discussed. Believe it or not, it is possible to get all this in plus a fractured pension song!

Thomas E. Poje, CPC, QPA, QKA, Dorsa Consulting, Ponte Vedra Beach, FL

Workshop 19: Key Fiduciary Issues for 401(k) Plans
Non-core

This workshop covers some of the most important current fiduciary issues for 401(k) plans, including fiduciary issues raised by the mutual fund scandals, the impact of the Enron decision on fiduciaries, when brokers become investment fiduciaries, investment advice for participants and plan sponsors, revenue sharing and banks, mutual funds and the insurance companies as inadvertent fiduciaries.

C. Frederick Reish, Esq., APM, Reish Luftman Reicher & Cohen, Los Angeles, CA

Workshop 20: Sub-S ESOPs
Non-core

This workshop offers an overview of ESOPs including background, how an ESOP works, types of ESOPs, 1042 transactions, should a company sell to an ESOP, release methods, tax incentives and contribution limits, ESOP distribution and diversification rules, rights of ESOP participants, S-Corp ESOP “Anti-Abuse” Rules and ESOPs and 401(k) Plans.

Stephen W. Canter, QPA , Employee Benefit Resources, LLP, Charlottesville , VA

Workshop 21: USERRA and Service Members’ Civil Relief Act of 2003
Core

The Uniformed Services Employment and Reemployment Rights Act (USERRA) offers key protections for American workers who serve in the military. We will cover employer reemployment responsibilities, protection of accrual rights, contribution and loan provisions. Included in the presentation will be practical examples of “making up” retirement benefits upon reemployment after serving in the US military.

Barry Max Levy, QKA , Levy & Associates, Plantation, FL

12:15 p.m. – 2:00 p.m.
Lunch: Entertainment by Gregg Schwem

Greg Schwem calls his show "Comedy With a Byte," first dubbed by the Chicago Tribune. Full of clean, fast-paced humor that pokes fun at the business world, comedian Greg Schwem's presentation has entertained audiences coast to coast. Greg delivers with observations on topics such as technical support lines, monotonous business meetings, acronyms, "frequently" asked questions, e-commerce, cell phone addiction and that annoying guy in every office who always sends two-word e-mails! By the end of Greg's show, you'll see how "efficient" tools are actually rendering us inefficient. More importantly, you will leave feeling motivated and willing to chuckle when technology rears its ugly head in the workplace! A former NBC television reporter, Greg has numerous national television appearances to his credit and has shared the concert stage with the likes of Celine Dion, Jay Leno and LeAnn Rimes.
(Sponsored by CalSurance and The Hartford)

2:15 p.m. – 3:30 p.m.
Concurrent Workshops

Workshop 22: Building Business Through Relationships and Referrals
No JBEA Credit

The relationship between the TPA and advisor is a powerful combination. In this session, find out how advisors tick, the psychology of the buyer and how to drive referrals and sales in such a way that is meaningful to all parties.

E. Thomas Foster, Jr. , Hartford Life, Weatogue, CA

Workshop 23: DB/DC Combo Plans A
Core

Come and learn the nuts and bolts of DB/DC combination plans. Learn how to design them to meet your client’s needs and how to maintain them. The workshop is split into two parts: Part A will be the law and the regulations and Part B will consist of case studies. Part B will be presented as Workshop 30.

Kurt F. Piper, MSPA , Piper Pension & Profit Sharing, Venice, CA
Michael B. Preston, MSPA , Pension Actuarial Services., Inc., Orland, CA

Workshop 24: Testing the Limits of Economic Assumptions
Core

This workshop will try to explore the limits of where setting assumptions cross the line between being unacceptably conservative or overly optimistic or perhaps just a little too creative.

Lawrence Deutsch, MSPA , Larry Deutsch Enterprises, Fallbrook, CA
James E. Holland, Jr ., Internal Revenue Service, Washington, DC

Workshop 25: Implementing the 401(k) Regulations, Case Studies of Successes and the Pitfalls to Watch
Non-core (Repeated as Workshop 39)

This workshop will provide a continuing look at how the final 401(k) regulations are being implemented. Plan sponsors are looking to their service providers to help them yet again implement potential plan design and document changes mandated by the final 401(k) regulations. This workshop will focus on discussing case studies on implementation strategies that service providers are offering their clients, questions most commonly asked by plan sponsors and potential pitfalls for the implementation of the 401(k) regulations where they have not clearly provided guidance.

Lisa Mojiri-Azad, Esq., Office of Chief Counsel, Internal Revenue Service, Washington, DC
Virginia Krieger Sutton , VKS Consulting, Walnut Creek, CA

Workshop 26: Governmental Plans
Core

What are the unique issues that must be addressed as a consultant or administrator providing services to governmental plans qualified under IRC §401(a)? This workshop will cover the definition of a governmental plan, ERISA and Code applicability, state law issues as well as other features found only in governmental plans.

William G. Karbon, MSPA, CPC, QPA , CBIZ Benefits & Insurance Services, Inc., Plymouth Meeting, PA

Workshop 27: Controlled Group/ Affiliated Service Group Case Studies
Core (Repeated as Workshop 40)

Between PIX, his benefitslink.com column, his book, and his professional practice, Derrin has looked at hundreds of controlled group and affiliated service group situations. He’ll highlight some of the most interesting and sometimes aggravating situations he has analyzed and will discuss how those situations are addressed, complete with his trademark humor and maybe even a song or two.

S. Derrin Watson, Esq., APM , SunGard Corbel, Goleta, GA

Workshop 28: Review of Recent Court Cases
Core

In this lively workshop, Alex will go over the latest court cases affecting our industry. This workshop will focus on the impact these cases have on plan design and consulting, as well as your clients’ increased exposure.

Alex M. Brucker, Esq., APM , Brucker & Morra, APC, Los Angeles, CA

3:30 p.m. – 4:00 p.m.
Beverage Break in the Exhibit Hall

4:00 p.m. – 5:15 p.m.
Concurrent Workshops

Workshop 29: The Reality of a Paperless Office
No JBEA Credit

A completely paperless office may be a myth in our industry but the movement to “less-paper” may be the key to continued survival and profitability in the near future. This session will discuss areas within the pension office to be targeted for paper reduction. Key topics will include document imaging, electronic document storage, electronic information gathering and electronic delivery of client information.

Kerry M. Boyce, CPC, QPA , Boyce & Associates, Inc., Scottsdale, AZ

Workshop 30: DB/DC Combo Plans B Core

(See Workshop 23 for description)

Kurt F. Piper, MSPA, Piper Pension & Profit Sharing, Venice, CA
Michael B. Preston, MSPA, Preston Actuarial Services, Inc., Orland, CA

Workshop 31: Saving Defined Benefit Plans
Core

Why should defined benefit plans be saved? Why have employers come to dislike defined benefit plans? Why are employees unimpressed by defined benefit plans? What does Congress need to do to solve the problem? What does the accounting profession need to do? What do pension consultants and actuaries need to do? Come join us in a lively, give and take workshop to discuss possible answers to these vital questions.

Edward E. Burrows, MSPA, Boston, MA

Workshop 32: Mergers and Acquisitions
Core

Companies continue to come and go (or merge), and many of the benefits issues that these transactions cause remain confusing. Join Ilene Ferenczy, author of Employee Benefits in Mergers & Acquisitions, for a discussion of the issues, the answers and those topics that remain unaddressed.

Ilene H. Ferenczy, Esq., CPC , The Law Offices of Ilene H. Ferenczy, LLC, Atlanta, GA

Workshop 33: The Brave New World of Roth 401(k)
Non-core (Repeated as Workshop 55)

This session will focus on the plan design and administrative questions raised by the upcoming availability of the Roth 401(k), including a discussion of their impact on non-discrimination testing and other plan limits.

Adam C. Pozek, QKA, Swerdlin & Company, Atlanta, GA

Workshop 34: Case Studies on Self-Correction Under the Employee Plans Compliance Resolution System
Core

“Oh, let’s just fix it under SCP and forget about it!” Hey, not so fast – there are some fairly complex rules concerning when a plan can use the IRS’ Self-Correction Program (SCP), and the IRS doesn’t take them lightly. There are also certain practical considerations and risk factors that should be taken into account. This highly interactive workshop will focus on case studies in order to provide the attendees with practical, hands-on knowledge regarding how and when to use SCP.

Nicholas J. White, Esq., APM, Reish Luftman Reicher & Cohen, Los Angeles , CA

Workshop 35: Prohibited Transactions – Practical Issues and Real World Solutions
Core

This workshop will explore the complexities of the prohibited transaction both under the DOL and IRS rules. How do you spot a prohibited transaction? What action should you take when you discover your client has a committed a PT or is about to commit one? What risks do you run if you handle it incorrectly? What are the differences between the DOL and IRS penalties for PTs? What constitutes correction of a PT? These and many other questions will be addressed by the speakers using real-life cases to illustrate.

Martin M. Heming, Esq., APM, Reish Luftman Reicher & Cohen, Los Angeles, CA

5:45 p.m. – 6:30 p.m.
Informal Session A: Education & Examination Committee
No JBEA Credit

5:45 p.m. – 6:30 p.m.
Informal Session B: Visit to Capitol Hill Preparation No JBEA Credit

All Visits to Capitol Hill participants are urged to attend this extremely important session where we will discuss what to expect from your visit, provide an overview of the talking points and give you an opportunity to meet the other participants from your state.

Brian H. Graff, Esq., APM, ASPPA, Arlington, VA

6:30 p.m. – 7:30 p.m.
ABC Reception

The ABCs serve as an excellent resource for local networking, continuing education and professional development. Have you ever wondered what the ABCs are and what their role in ASPPA is? Have you ever thought about becoming involved in an ABC or perhaps even starting one in your own area? The Annual ABC Reception is a wonderful opportunity to meet and mingle with active ABC leaders and members to discuss and learn the many benefits reaped from ABCs. Come join us to find out how you can become involved!

6:30 p.m. – 8:30 p.m.
ASPPA PAC Reception

Join the ASPPA PAC as we celebrate our eighth year of bolstering pension support among elected officials. ASPPA PAC members only.

7:30 p.m. – 10:00 p.m.
Monuments at Night Tour

Come take advantage of a tour of the beautiful Washington monuments shining their brightest … after dark. Attendees will visit the Lincoln Memorial, Jefferson Memorial, Washington Monument, FDR Memorial and others while enjoying wine and cheese on the tour coach. Attendance is limited and the cost is $60 per person. Sign up for this tour on the registration form.

Tuesday, November 8, 2005

7:00 a.m. – 8:00 a.m.
Continental Breakfast in the Exhibit Hall

8:00 a.m. – 9:30 a.m.
General Session 6: Governmental Update
Core

Hear reports from the following invited representatives from government agencies:

Bradley D. Belt, PBGC, Washington, DC
Ann L. Combs, Esq., US Department of Labor/EBSA, Washington, DC
Carol D. Gold, Esq., Employee Plans Division, TE/GE, Internal Revenue Service, Washington, DC
Tom Reader , US Department of the Treasury, Washington, DC
Moderator: Brian H. Graff, Esq., APM, ASPPA, Arlington, VA

9:30 a.m. – 10:00 a.m.
Beverage Break in Exhibit Hall

10:00 a.m. – 11:15 a.m.
Concurrent Workshops

Workshop 36: Managing Your Business for Profit
No JBEA Credit

Whether you are managing a TPA/consulting firm or a profit center within another financial organization, this workshop should prove valuable to practitioners who want to enhance the profitability of their business. This is an opportunity to “benchmark” your practices and procedures against those that have proven successful for other firms. Sharing of TPA Best Practices will be a part of the interactive discussion in this workshop. Some of the key factors that lead to financial success in the pension industry will be emphasized: quality, efficiency, use of technology, measuring progress, consistency, familiarity with plan documents, expertise in pension accounting, HR Best Practices and TPA Best practices.

Cheryl L. Morgan, CPC, QKA, Means & Associates, San Diego, CA

Workshop 37: Dealing with the PBGC
Core

Learn how to deal effectively with the PBGC from two former top PBGC lawyers. This practical workshop will cover strategies and pitfalls in a broad range of PBGC areas, including coverage determinations, premiums, reporting and disclosure requirements, standard, distress and involuntary terminations, missing participants, bankruptcy claims and disputes, PBGC audits and penalty assessments and waivers. Come armed with your questions about the PBGC and its plan termination insurance program.

Harold J. Ashner, Esq., APM , Keightley & Ashner LLP, Washington, DC
James Keightley, Keightley & Ashner LLP, Washington, DC

Workshop 38: General Tested DB Plans
Core (Repeated as Workshop 53)

This workshop will look at some of the creative designs being used in general tested DB plans, including what makes the design attractive and how they satisfy the various tests.

Lawrence Deutsch, MSPA, Larry Deutsch Enterprises, Fallbrook, CA

Workshop 39: Implementing the 401(k) Regulations, Case Studies of Successes and Pitfalls to Watch
Non-Core (Repeat of Workshop 25)

See Workshop 25 for description.

Lisa Mojiri-Azad, Esq., Office of Chief Counsel, Internal Revenue Service, Washington, DC
Virginia Krieger Sutton, VKS Consulting, Walnut Creek, CA

Workshop 40: Controlled Group/Affiliated Service Group Case Studies
Core (Repeat of Workshop 27)

See Workshop 27 for description.

S. Derrin Watson, Esq., APM, SunGard Corbel, Goleta, GA

 Workshop 41: Professional Responsibilities and Legal Consequences: TPA’s, Enrolled Actuaries and Other Pension Professionals
Core

Every retirement plan professional who works directly or indirectly with the IRS or DOL should attend this program. The panelists will discuss the professional responsibilities of practitioners during their dealings with the IRS and DOL, including IRS audits, DOL investigations, applications for determination letters and preparation and filing of Forms 5500. The program covers the professional responsibilities of third party administrators, Enrolled Actuaries, enrolled agents, CPAs and attorneys, as well as the consequences of violating those standards. A senior representative of the IRS’ Office of Professional Responsibility will discuss the types of cases that they are handling. The private sector panelist will relate the rules to common, real-life situations faced by pension professionals.

Michael L. Bain, MSPA, CMC, Glendale, CA
C. Frederick Reish, Esq., APM, Reish Luftman Reicher & Cohen, Los Angeles, CA

Workshop 42: Mock DOL Investigation Core

The Department of Labor (DOL) just walked into your TPA office and demanded your files on your client’s 401(k) Plan. What are your rights? Do you have to give them the files? This workshop will cover the DOL investigation process, including your rights as the TPA and your client’s rights.

R. Bradford Huss, Esq., APM, Trucker Huss, San Francisco, CA
Virginia C. Smith, Esq., US Department of Labor/EBSA, Washington, DC

11:15 a.m. – 2:00 p.m.
Box Luncheon in the Exhibit Hall and Visit to Capitol Hill

Join hundreds of your fellow ASPPA members as they visit Capitol Hill to speak to their congressional representatives. ASPPA will make appointments and provide information to discuss with your representatives.

2:00 p.m. – 3:15 p.m.
Concurrent Workshops

Workshop 43: PowerPoint Workshop for Speakers
No JBEA Credit (Repeat of Workshop 1)

See Workshop 1 for description.

Nancy M. Michael, Communications Ink, Glendale, CA

Workshop 44: Designing DB Plans Part I
Core

More and more of your clients and referral sources are asking about how they can set aside more money in their retirement plan than the current DC limit of $42,000. You respond: “How about a defined benefit plan?” This two part intermediate workshop will walk through plan design concepts, including the use of DB/DC combination plans, cash balance plans, general-tested and floor/offset plans to achieve our clients’ objectives. Part II (presented as Workshop 51) will look at actual case studies and practical solutions to common issues involved with defined benefit plans including restrictions on distributions to HCEs, PBGC variable premiums and insufficient assets for terminations.

Joan A. Gucciardi, MSPA, CPC , Gucciardi Benefits Resources, a Division of Summit Benefit & Actuarial Services, Inc., Wauwatosa, WI
Pamela C. Means, MSPA, QPA, QKA , Means & Associates, LLC, San Diego, CA

Workshop 45: Defined Benefit Plans Terminations
Core (Repeat of Workshop 9)

See Workshop 9 for description.

Lorraine Dorsa, MSPA, Dorsa Consulting, Ponte Vedra Beach, FL

Workshop 46: The Ins and Outs of 401(k) Testing
Non-core

ADP/ACP testing getting routine? Feel fairly comfortable with how to perform the testing? Don’t need to hear about the 1.25 and 2+2X tests anymore? Well, come to this interactive workshop for a discussion of non-routine issues including new guidance, questions without guidance and what you may be addressing. Topics to be covered are permissible correction methods, catch-up contributions, timing of amendments, short plan years and common errors.

Robert M. Kaplan, CPC, QPA, McKay Hochman Company, Inc., Butler , NJ

Workshop 47: 403(b) Plans
Non-core

Recent developments affecting tax-sheltered annuity arrangements [403(b) plans] including proposed regulations issued by IRS, recent case and rulings, planning techniques, and comparison with other deferral plans [401(k) and 457] will be covered.

David A. Pratt, Esq., APM, Albany Law School, Albany, NY
Cheryl Press, Esq. , Internal Revenue Service, Washington, DC

Workshop 48: Aggressive Versus Abusive Tax Practices
Core

Creative? Cutting edge? Or just plain abusive? Hear government and private sector speakers discuss the latest IRS guidance targeting tax shelters -- aggressive employee benefits practices like suppressed cash value 412(i)'s, improper ESOP schemes, Roth IRA abuses, 401(k) accelerators -- and even some new ones you've never heard of before.

Bruce L. Ashton, Esq., APM , Reish Luftman Reicher & Cohen, Los Angeles , CA
James E. Holland, Jr. , TE/GE, Internal Revenue Service, Washington, DC

Workshop 49: Distribution and Estate Planning Including Beneficiary Designation and Charitable Giving
Non-core

One of the best places to accumulate assets during one’s life is in a qualified retirement plan or Individual Retirement Account (IRA). However, these assets could be dramatically reduced upon death without proper planning. Learn how to navigate the retirement and IRA distribution rules to become a savvy planner for your clients with respect to their estate planning. Key topics presented include pre-death and post-death retirement planning and IRA distribution rules, beneficiary designation forms, estate planning with pension assets and charitable contributions.

Leonard J. Witman, Esq., APM, Witman, Stadtmauer & Michaels, P.A., Florham Park, NJ

3:15 p.m. – 3:45 p.m.
Beverage Break in the Exhibit Hall

3:45 p.m. – 5:00 p.m.
Concurrent Workshops

Workshop 50: Automatic Rollovers – What You Need to Know
No JBEA Credit

Individuals attending this workshop will be provided with an in-depth review of the latest IRS and DOL guidance regarding both the operational and plan document requirements involving automatic rollovers. In addition, practical issues that are likely to arise during the implementation of the automatic rollover process will be discussed.

Michael J. Finch, CPC, BISYS Retirement Services, Brainerd, MN

Workshop 51: Designing DB Plans – Part II (Case Studies)
Core

See Workshop 44 for description.

Joan A. Gucciardi, MSPA, CPC, Gucciardi Benefits Resources, a Division of Summit Benefit & Actuarial Services, Inc., Wauwatosa, WI
Pamela C. Means, MSPA, QPA, QKA, Means & Associates, LLC, San Diego , CA

Workshop 52: Hot Congressional Items
Core

Find out directly from the source what is happening on Capitol Hill and the prospects for pension reform legislation, particularly affecting DB plans.

Selected Congressional Staff
Brian H. Graff, Esq., APM, ASPPA, Arlington, VA

Workshop 53: General Tested DB Plans
Core (Repeat of Workshop 38)

See Workshop 38 for description

Lawrence Deutsch, MSPA, Larry Deutsch Enterprises, Fallbrook, CA

Workshop 54: Multiple Employer Plans and PEO Plan Requirements and Design Options
Core

As employers’ use of PEOs to handle their payrolls and employee benefits increases, practitioners are finding it necessary to understand the rules and plan design options of multiple employer plans. In this session, we will provide you with the necessary skills to identify the plan design options for PEOs. We also will discuss the use of multiple employer plans in situations other than PEOs.

Stephen W. Forbes , SunGard Corbel, Littleton, CO

Workshop 55: The Brave New World of Roth 401(k)
Core (Repeat of Workshop 33)

See Workshop 33 for description.

Adam C. Pozek, QKA , Swerdlin & Company, Atlanta, GA

Workshop 56: Participant Loans
Core

This workshop will address various aspects of participant loan transactions, including different methods of obtaining loans, such as paperless and credit card, repayment methods and the impact on plan operation of defaults and bankruptcy. The taxation of loan transactions and fiduciary responsibility will also be examined.

Richard A. Hochman, Esq., APM , McKay Hochman Company, Inc., Butler , NJ

8:00 p.m. – 12:00 a.m.
Casino Night and ASPPA Talent Show

Come join your friends and colleagues for a fun-filled evening of entertainment! You’ll hear headliner music straight from the Las Vegas strip! Try your hand at craps, blackjack, poker, roulette and the money wheel using value stamped chips and play money. Derrin Watson will be Master of Ceremonies for an ASPPA talent show. So, start warming up those vocal cords, practicing your dancing or whatever talent you may have!

Wednesday, November 9, 2005

8:00 a.m. – 9:00 a.m.
Continental Breakfast

8:00 a.m. – 9:00 a.m.
Continental Breakfast for Actuaries: The Future of the Actuarial Profession

Join ASPPA’s President and the Chair of ASPPA’s Actuarial Issues Committee for a lively discussion on what’s new in the actuarial profession and the direction in which its headed. Changes and ideas on ways to adapt to them will be discussed.

W. Paul McCrossan, Eckler Partners, Ltd., Toronto, CA
Charles N. McLeod, FSPA, National Actuarial Pension Services, Inc., Houston, TX
Stephen H. Rosen, MSPA, CPC, ASPPA President, Stephen H. Rosen & Associates, Inc., Haddonfield, NJ

9:00 a.m. – 10:15 a.m.
General Session 7: IRS Q&A
Core

IRS representatives will be on hand to answer all of your burning questions! Please bring your questions with you.

Craig P. Hoffman, Esq., APM, SunGard Corbel, Jacksonville, FL
James E. Holland, Jr., TE/GE, Internal Revenue Service, Washington, DC
Larry Starr, CPC, Qualified Plan Consultants, Inc., West Springfield, MA
George Taylor, MSPA, ARIS Corporation of America, Muncy, PA

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

10:30 a.m. – 11:45 a.m.
Closing General Session 8: IRS Q&A (Continued)
Core

See General 7 for description.

Craig P. Hoffman, Esq., APM, SunGard Corbel, Jacksonville, FL
James E. Holland, Jr. , TE/GE, Internal Revenue Service, Washington, DC
Larry Starr, CPC , Qualified Plan Consultants, Inc., West Springfield, MA
George Taylor, MSPA, ARIS Corporation of America, Muncy, PA

1:30 p.m. – 5:30 p.m.
Council on Consulting Actuaries Forum

Mark you calendar for next year - October 22 - 25, 2006!