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Final Code §415 Regulations: Highlights of the New Maximum Benefit and Contribution Limitations

Presented by: Marty Pippins, Manager of EP Technical Guidance & Quality, Internal Revenue Service, Mark Lofgren, APM, Groom Law Group, and David Lipkin, MSPA, Metro Benefits, Inc.

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May 15, 2007 Live Show
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2:00 pm -
3:40 pm
1:00 pm -
2:40 pm
12:00 am -
1:40 pm
11:00 am -
12:40 pm

 

What's the Topic?

The Internal Revenue Service (IRS) recently published final regulations under Internal Revenue Code (Code) §415 relating to maximum benefit and contribution limitations. This final guidance updates rules relating to Code §415-originally published in 1981-for the myriad of statutory changes that have occurred to Code §415 since then, including those added by the Pension Protection Act of 2006. The final regulations also reflect some IRS positions in this area that had not been clear in the past. We are pleased that Marty Pippins, Manager EP Technical Guidance & Quality at the IRS, who has been involved with these rules for many years, will be a part of our panel.

  • Defined Benefit Limits
  • Post-Severance Compensation
  • Definition of 415 Compensation
  • Multiple Annuity Starting Dates
  • Effective Dates

ASPPA Members and Continuing Education

Be a part of the seminar and earn two ASPPA continuing education credits while getting answers to your tough questions without leaving your office! Check the CE section of the website to learn how to use this program for in-house training. ASPPA will not issue any certification of attendance.

Open Registration

To register via fax, download the registration form (PDF: 46KB), complete it, and fax it to ASPPA at 703.516.9308. The webcast presentation costs $175 for ASPPA members and $275 for non-members.

How Do I Participate?

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Need More Information?

Contact ASPPA at 703.516.9300 or e-mail us at webcast@asppa.org.