Recent IRS Audits: Providing Effective Opportunity; Avoiding/Correcting Defects in Loans and Hardship Withdrawals

NTSAA Webcast

Speakers: Daniel Gardner, Internal Revenue Service, Examinations and Ellie Lowder, TGPC, Consultant

Primary focus will be on the meaning of, and how to provide effective opportunity for employees to participate in 403(b) plans.  Additionally, Dan and Ellie will cover the problem areas of loans and hardship withdrawals, including what the audits are uncovering; and, how to avoid violations.

Attendee Takeaways:   

• How to develop an effective communications and education program to be sure that employees are being given an effective opportunity to participate in, and make changes to their 403(b) contributions.
• How to avoid violations of the loan requirements, and how to correct loans that have gone wrong.
• Managing hardship withdrawals under both the Safe Harbor, and the facts and circumstances rules.

REGISTRATION

Important Webcast Changes
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 not be able to log back in 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 CE credit.

Registration Prices

Complimentary webcast for NTSAA members!

Recorded Webcast
(registration deadline: 08/21/14)

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

Please click here for information on package pricing for classroom style webcasts and webcourse 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.

Click here to download a registration form
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].
Fax: Fax your scanned registration form(s) and credit card information to 703.516.9308.
Mail: ASPPA – PO Box 34725, Alexandria, VA 22334-0725

For express/overnight deliveries (FedEx, DHL, etc.) send to:
ASPPA, 4245 N Fairfax Dr Suite 750, Arlington, VA 22203
Make checks payable to ASPPA

CONTINUING EDUCATION INFORMATION

ASPPA Members

The webcast is designed to offer registrants 2 ASPPA CE credits.

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 CE requirement. CE credits will be applied to their record on a periodic basis and a certificate of attendance will be available on each attendee's My ASPPA page.

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

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.

ABOUT THE SPEAKERS

Daniel Gardner

Daniel began his career with IRS Employee Plans Division in 1983. He has served in various capacities within TE/GE, to include determination application review, examination agent, instructor, and has participated in the development and presentation of IRS training material for examining agents.  Daniel is currently the 403(b)/457 Plan Compliance Coordinator for the Mid-Atlantic Area of TE/GE and is responsible for the Area’s 403(b) and 457 examination and education programs. Daniel is a graduate of the University of Central Florida (Orlando), where in 1982 he earned a Bachelor of Science degree in Business Administration, with a major in Accounting. He is certified as a Public Accountant (CPA) by the Accountancy Board of Ohio and as an Employee Benefits Specialist (CEBS) by the International Foundation of Certified Employee Benefit Specialists and the Wharton School of Business at the University of Pennsylvania. Daniel has participated on behalf of the IRS in numerous employee benefit educational events to include the American Association of School Business Officials (ASBO) national and regional conventions, IRS and American Society of Pension Actuaries Benefit Conferences and the IRS National Tax Forums.

Ellie Lowder, TGPC

Eleanor (Ellie) Lowder has been involved in the 403(b) tax-sheltered account markets since 1961 and is regarded in the industry as an expert in this specialty market niche. For the past 13 years, she has been a highly sought-after independent consultant for the retirement plans of public education and 501(c)(3) employers. Prior to that, her career included personal production and a wide variety of marketing and sales management experience. She served as National Sales Director, Qualified Annuities for Transamerica Life & Annuity Company, and Chief Marketing Officer for Delta Life & Annuity. She is an advisor to the National Tax Sheltered Accounts-ASPPA Association, and responds to queries from NTSAA members. Additionally, she manages, edits and writes articles for the NTSAA-ASPPA Market Beat newsletter. She also assists the American Society of Pension Professionals & Actuaries with the development of comment letters to the IRS and Treasury on issues relevant to 403(b) & 457(b) plans, and additionally presents webcasts (generally with IRS staff members) for NTSAA-ASPPA. Ellie is the author of Section 403(b) Compliance Guide For Public Education Employers published by The Rowman & Littlefield Publishing Group for the Association of School Business Officials International (ASBO) and co-author of The Source; 403(b) and 457(b) Plans, a unique and thorough treatment of the 403(b), 457(b) and related markets. The Source includes an indepth compliance chapter to help employers correctly operate 403(b) plans. The book is used as the basic curriculum for the joint NTSAA/ASPPA designation program, Tax-Exempt & Governmental Plan Consultant (for 403(b) and 457(b) plans). The designation program replaces the former CRS and MCRS designations previously offered by the NTSAA. Ellie routinely conducts seminars and web casts for public school and 501(c)(3) employers about 403(b) and 457(b) plans, often with senior staff specialists in the Employee Plans Division of the Internal Revenue Service. She has also served on the ASBO Retirement Plan Council to help develop criteria, guidelines, and tools for ASBO members to use to comply with and maintain their 403(b) plans under the final 403(b) regulations.

QUESTIONS

Registration and General Questions
ASPPA Customer Support
703.516.9300
[email protected]