Avaliable Until, January 27, 2022
Speaker: David Schultz, JD, APM – FIS
Experience Level for Attendees: Intermediate
Target Audience: TPAs, Plan Administrators, ERISA attorneys, CPAs, recordkeepers
Keywords: ADP, ACP, 401(k), prior-year
IRS Program Number: CZTXU-Q-01278-20-O
Description: Non-safe harbor 401(k) plans still exist and they must test for nondiscrimination annually, whether it’s a small or large plan. To test for nondiscrimination, the Code requires a 401(k) plan to test deferrals under the actual deferral percentage test (ADP) and matching contributions, if any, under the actual contribution percentage test (ACP). While the tests are generally straight-forward, they do feature tricks, traps and opportunities for the practitioner. This program focuses on both ADP and ACP testing and correcting their failures, including by catch-up recharacterization.
Learning Objectives
- Administer the ADP and ACP tests
- Identify strategies to improve the results of the ADP and ACP tests
- Determine the best method for correcting ADP and ACP test failures
Registration Deadlines:
Live: 01/27/2021
On-Demand: 01/27/2022
CE Credit: 2 ASPPA, 2 NAPA Relevant Topics, 2 NTSA, 2 JBEA Noncore, 2 JBEA Formal
About the Speaker:
David Schultz, J.D. APM, is an attorney, educator, and product manager with FIS in Atlanta, Georgia. His more than 25 years of experience in the industry includes service as an ERISA attorney, the manager of a TPA and recordkeeping firm, an investment advisor focused on qualified plans, and a fiduciary consultant. David is a former Chair of the Administrative Relations Subcommittee of the American Society for Pension Professionals and Actuaries’ (ASPPA) Government Affairs Committee. David earned a BS with a major in Finance from the University of Florida, his Juris Doctor from Georgia State University, and is a member of the State Bar of Georgia.
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