In-house Seminars

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TRI Pension Services

Topics for In-House Seminars

Any topic listed can be done on a beginner, intermediate or advanced level. Any item with a (+) indicates the subject includes issues that would be affected by the Pension Protection Act of 2006 (PPA 2006).

Suggested times are provided for each topic. The suggested times will include a minimum time and a maximum time. The appropriate time will depend on the number of issues you wish to discuss within that topic and the detail desired. When constructing an agenda, use the suggested times to total 6 hours for actual instruction time in a full day seminar or 3 hours for actual instruction time in a half-day seminar, to allow for lunch, breaks and participant questions. A topic may not be listed on your agenda with less than the minimum suggested time allotted.

1. Most popular choice. Most seminar requests are for a general update of "What's New" in pensions. This can be the entire agenda or just one requested topic.(+)
   Suggested time: 2 to 7 hours
2. Focus on the changes made by the Pension Protection Act of 2006(+)
   Suggested time: 4 to 7 hours
3. Types of plans; basic ERISA definitions
   Suggested time: 1 to 3 hours
4. Organization of the ERISA legal requirements - statutes, regulations, rulings, notices. DOL and IRS allocation of authority. Research techniques.
   Suggested time: 1 to 2 hours
5. Plan design - what is the right type of plan; what plan features are "red flags" for more involved administration(+);
   Suggested time: 2 to 6 hours
6. Eligibility rules
   Suggested time for minimum age and service requirements and entry date rules (when does an employee become a participant): 2 to 4 hours
   Suggested time for breaks in service: 1-1/2 to 2-1/2 hours
7. Accruing benefits - allocation of employer contributions allocated; what are the options? how should the plan defined compensation? allocation of forfeitures; allocation of earnings. How can the following factors impact allocations - compensation, social security benefits, age, service? What is a 401(k) arrangement and what are the design features in such a plan, including automatic enrollment features?(+) Defined benefit plan accruals; differences between cash balance plans and traditional defined benefit plans (recommended for intermediate and advanced).(+)
   Suggested time: 2 to 5 hours for defined contribution plans, including profit sharing plans, money purchase plans, stock bonus plans, 401(k) arrangements, Roth 401(k) vs. pre-tax 401(k)
   Suggested time: 1 to 3 hours for defined benefit plans
   Suggested time: 1 to 2 hours for 401(k) plan issues only(+)
   Suggested time: 1 to 2 hours for Roth 401(k) issues only
   Suggested time: 1 to 2 hours for automatic enrollment issues only(+)
8. Vesting of benefits - measuring years of service and breaks in service; when should a forfeiture occur; vesting schedule options; missing participants or beneficiaries; termination of the plan; cash-out rules.(+)
   Suggested time: 2 to 4 hours for vesting schedules(+), measuring year of services, excluded years, amendment of vesting schedule(+)
   Suggested time: 2 to 4 hours for break in service, forfeitures, cash-out distributions
9. Limiting contributions or benefits under §415(+)
   Suggested time: 1.5 to 3 hours for defined contribution plans
   Suggested time: 1.5 to 3 hours for defined benefit plans(+)
   
10. Top heavy rules
    Suggested time: 1 to 2 hours for determination of key employees and calculation of top heavy ratio
    Suggested time: 1 to 2 hours for calculation of minimum benefits
11. Identifying highly compensated employees
    Suggested time: 1 to 2 hours
12. Testing coverage. Ratio test. Average benefits test. 40% minimum participation test (defined benefit plans only). Qualified separate lines of business.
    Suggested time: 1.5 to 3 hours for ratio test
    Suggested time: 2 to 4 hours for average benefits test
    Suggested time: 1 to 2 hours for permissive aggregation
    Suggested time: 1 to 3 hours for disaggregation concepts
13. Nondiscrimination testing (other than 401(k) and 401(m)). How to identify a safe harbor plan under the 401(a)(4) regulations. What type of plan designs are "red flags" for more complicated nondiscrimination testing. Compensation definition. Uniform points plans. General nondiscrimination testing. Cross-testing. Use of target benefit plans. (If requesting this topic, please list what aspects of testing the group is most interested in discussing, and set time guidelines that are within the suggested time paramenters below.)
    Suggested time: 3 to 6 hours for defined contribution plans, depending on which topics are desired.
    Suggested time: 1-1/2 to 3 hours for defined benefit plans
    Suggested time: 2 to 3 hours for separate discussion just on cross-testing of defined contribution plans
14. 401k nondiscrimination testing. Effect of matching contributions, employee after-tax contributions. Testing options. Determining whether benefits, rights and features are nondiscriminatory. Safe harbor 401(k) plan designs (+) (If requesting this topic, please list what aspects of testing the group is most interested in discussing, and set time guidelines that are within the suggested time paramenters below.)
    Suggested time: 4 to 7 hours, depending on topics and detail desired
15. Controlled groups, affiliated service groups, leased employees.
    Suggested time: 3 to 6 hours, depending on topics and detail desired
16. Plan loans - tax issues, qualification issues, prohibited transaction issues, administration issues.
    Suggested time: 1-1/2 to 3-1/2 hours depending on extent of detail desired
17. QDROs - procedure; legal requirements; tax issues. Assignment of benefits - protection from creditors, bankruptcy. Payment of plan expenses.(+)
    Suggested time: 1 to 3 hours, depending on topics and detail desired
    Suggested time: 1 to 1-1/2 hours for just QDRO issues
    Suggested time: 1 to 1-1/2 hours for just assignment of benefits, without QDRO discussion
    Suggested time: 1/2 to 1 hour for just exclusive benefit rule and a focus on plan expenses
18. Determination letter process; remedial amendment period(+)
    Suggested time: 1 to 3 hours depending on detail desired
19. Distributions - consent requirements; administrative procedure; notices to employees(+); timing of distributions (when distributions are permitted and when they are prohibited)(+); withholding; direct rollover option; automatic IRA rollovers; joint and survivor requirements; minimum distribution rules. Taxation of distributions - reporting income; 1099-R issues; rollover vs. payment of taxes; income averaging election; recovering after-tax contributions; illiquid assets; premature distribution penalty; post-death issues; surviving spouse vs. nonspouse beneficiaries, including rollover options available to each(+); distribution of employer securities. Distribution restrictions under profit sharing plans, 401k plans, pension plans. Hardship withdrawals.+
    Suggested time: 1 to 3 hours for consent and procedural requirements(+) for making distributions
    Suggested time: 1 hour on QJSA rules and different forms of payment(+)
    Suggested time: 1 to 3 hours on rollover rules and withholding
    Suggested time: 1 to 2 hours on basis recovery
    Suggested time: 1 to 2 hours on premature distribution penalty
    Suggested time: 1 hour on income averaging for lump sum distributions
    Suggested time: 1 to 3 hours on minimum distributions *
    Suggested time: 1 to 2 hours on post-death distributions
    Suggested time: 1 to 2 hours on QDROs(+)
    Suggested time: 1 to 3 hours on distribution restrictions (including 401(k) distribution rules)(+)
20. Mergers and spin-offs of plans - effect on qualification rules and administration of plan. Reporting requirements. Corporate reorganizations. Successor sponsorship. Termination of employment.
    Suggested time: 3 to 7 hours depending on topics and detail desired
21. Title I of ERISA - reporting and disclosure requirements(+); preparation of SPD; employee benefit statements; information requests and penalty for not responding; enforcement of ERISA - DOL audits, DOL civil actions, participant claims; fiduciary status; fiduciary duty and liability; participant-directed account; investment manager agreement; proxy voting; amendment procedure; investment policy statements; allocation of duties and responsibilities under the plan.
    Suggested time: 1 to 3 hours for reporting and disclosure requirements
    Suggested time: 1 to 3 hours for fiduciary responsibility
    Suggested time: 1/2 hour to 1-1/2 hour for participant-directed account balances
    Suggested time: 1 to 1-1/2 hours for ERISA enforcement
22. Termination of the plan - qualification issues; determination letter; termination procedures; additional defined benefit plan requirements under Title IV of ERISA.
    Suggested time: 1-1/2 to 3 hours
23. Deduction limits for the employer. Consequences of overcontributing or undercontributing.(+)
    Suggested time: 1-1/2 to 3 hours
24. Tax consequences of plan disqualification.
    Suggested time: 1 to 2 hours
25. Resolution of plan disqualification. Rev. Proc. 2006-27 (Employee Plans Compliance Resolution System): SCP, VCP) and Audit CAP. Audit issues targeted by IRS. Options at the audit stage.
    Suggested time: 1 to 3 hours
26. Life insurance in the plan
    Suggested time: 1 to 2 hours
27. Prohibited transactions. Statutory exemptions. Class exemptions created by DOL.(+)
    Suggested time: 1-1/2 to 4 hours depending on detail desired
28. Current developments update(+)
    Suggested time: 1-1/2 to 6 hours
29. Benefit rights upon reemployment following military service period (Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA));
    Suggested time: 1 to 2-1/2 hours
30. Tax-sheltered annuity programs under 403(b).+
    Suggested time: 1-1/2 to 5 hours depending on detail desired
31. IRAs, SIMPLE plans and SEPs.
    Suggested time: 1 to 3 hours for IRAs
    Suggested time: 1 to 3 hours for SIMPLE plans
    Suggested time: 1 to 2 hours for SEPs
32. Nonqualified deferred compensation; rabbi trusts; special problems for tax-exempt organizations (section 457 plans).
    Suggested time: 1-1/2 to 4 hours depending on detail desired

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