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ACOPA Webcast: IRC §412(d)(2): What We Know and What We Don’t

ACOPA Webcast: IRC §412(d)(2): What We Know and What We Don’t
Available Through March 22, 2017
Speaker: Judy Miller, MSPA, Director of Retirement Policy and ACOPA Executive Director, American Retirement Association

IRS Program Number: CZTXU-Q-00620-16-O

To view the Webcast outline, click here

   

Description: 
IRC §412(d)(2) says the plan administrator can elect to have an amendment to a defined benefit plan that is adopted within two and a half months after the end of the year treated as if it were made on the first day of the preceding year for funding purposes. IRS comments, and a statement in the IRC §436 regulations, made it appear that is no longer true. Then IRS had taken issue with “412(d)(2)” plan amendments in the determination letter application review process. The determination letter matter has been resolved, but open questions remain.

Key Takeaways:
1. Discover what is IRC §412(d)(2), and what have been the concerns.
2. Find out what has been resolved.
3. Assess what open questions remain.

Registration Deadlines: 
Live: 03/22/2016
On-Demand: 03/22/2017

CE Credit: 1 ASPPA, no ERPA, no JBEA

About the Speaker:

Judy Miller, MSPA, is Executive Director of ACOPA and Director of Retirement Policy for the American Retirement Association. She previously served as Senior Benefits Advisor on the staff of the Senate Finance Committee; and before that provided consulting and actuarial services to employer-sponsored retirement programs for nearly 30 years. Judy is a Fellow of the Society of Actuaries and an Enrolled Actuary.

Individual Viewer Additional Viewers 
ACOPA Member: $57.50 ACOPA Member: $22.50
ASPPA Member: $57.50 ASPPA Member: $22.50
Non-Member: $95 Non-Member: $35

Registration for on-demand recorded webcast includes unlimited viewing of the webcast recording to play any time 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:

Please click here for information on package pricing for classroom style webcasts and web-course viewing. For more details on additional training package offerings, please contact [email protected]

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.

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Online: For credit card payment only. Receive an immediate e-mail Registration Confirmation. 

E-mail: E-mail your scanned registration form(s) and credit card information to [email protected].

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Mail: American Retirement Association, PO Box 34725, Alexandria, VA 22334-0725For express/overnight deliveries (FedEx/DHL, etc., send to: American Retirement Association, 4245 North Fairfax Drive, Suite 750, Arlington, VA 22203

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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 [email protected] and request to transfer your registration to the recorded version. This request must be made before the live webcast takes place.

Disclaimer:

Statements and materials presented on American Retirement Association webcasts are solely the opinions of the speakers and do not represent the opinion or the position of the American Retirement Association. The American Retirement Association assumes no responsibility for the content and materials presented by speakers during the webcast.

Questions:

Registration and General QuestionsAmerican Retirement Association Customer Support703-516-9300[email protected]