Tri Pension Services / Hawaii Seminar

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TRI Pension Services / 2008 Hawaii Seminar

TRI Pension Services is holding the 9th Annual Hawaii Seminar, in Honolulu, on November 18, 19 and 20, 2008. To link to the website for the Hilton Hawaiian Village click here. The seminar is an ERISA Update with a focus on "hot" pension topics and current developments.

Registration form. For a registration form click here.

Registrants needing hotel accommodations - book early! If you will need hotel accommodations, you are responsible for making your own reservations. Hilton Hawaiian Village is holding a limited number of rooms for each of the nights before the seminar for $219 per night (garden view). The earlier you call the better chance you have of grabbing one of these rooms and also getting accommodations either before or after those dates. The Hilton's general reservation number is 1-800-HILTONS (1-800-445-8667). When you call, reference the "ERISA Update 2008" and state that the booking code is BNE. Alternatively, you can make the reservation online at www.hiltonhawaiianvillage.com. A sister hotel of the Hilton Hawaiian Village, the Doubletree Alana Hotel Waikiki (1956 Ala Moana Boulevard, Honolulu, HI 96815), is a just a few minutes walk from the Hilton Hawaiian Village. Their general reservation number is 1-800-559-4201, and their website address is http://doubletree.hilton.com. They are not holding a room block, but should have rooms available.

Materials. This year's materials for the seminar are being provided in an electronic format (pdf files). There will be separate pdf files for each day's session. Registrants have an option to elect paper delivery for an additional registration cost. Those who elect to receive paper materials will receive those at registration.

Agenda. The agenda is provided below. Please note that this agenda is subject to change if current developments during the course of this year warrant a change.

Day One (November 18)

7:30 a.m. to 8:30 a.m. - - - Registration and Breakfast

8:30 a.m. to 9:45 a.m. - - - Legislative/Treasury/IRS/DOL/PBGC Update. This session will explore the new regulations and rulings from the last 12 months, with emphasis on how these current developments affect plan design, plan administration, or enforcement issues. Issues addressed include: (1) technical corrections under the Pension Protection Act of 2006, (2) DOL regulations on the timing of participant contribution deposits, (3) automatic enrollment regulations, (4) direct rollovers to Roth IRAs, (5) revised EPCRS procedures, (6) 204(h) notice requirements, (7) revised premium regulations from the PBGC, (8) diversification rights for participants invested in employer securities, (9) the Enrolled Retirement Plan Agent, (10) expanded tax preparer penalties as they relate to employee benefit issues, (11) post-2008 rules for 403(b) plans. As we get closer to the seminar, we will post additional items that we know will be included in the discussion.

9:45 a.m. to 10:00 a.m. Break.

10:00 a.m. to 11:30 a.m. Treasury/IRS/DOL/PBGC Update (cont.)

11:30 a.m. to 11:45 a.m. Break.

11:45 a.m. to 1:00 p.m. ERISA Litigation Update. This session explores important court cases that have been decided in the past year which deal with significant ERISA issues, including the Supreme Court's ruling on actions brought for alleged fiduciary breaches that have caused losses to individual account balances. This session is not geared solely to attorneys, but rather focuses on the fiduciary issues addressed in the cases and how they impact plan sponsors, plan administrators, service providers, and plan participants.

1:00 p.m. to 2:00 p.m. Lunch. This year we are providing lunch on the first day to give seminar participants more time to get to know each other. Lunch will be on your own for Day Two and Day Three, as we have done in the past.

Adjourn Day One.

Day Two (November 19)

8:00 a.m. to 8:30 a.m. - - - Breakfast

8:30 a.m. to 10:00 a.m. - - - Plan amendment process. The 2-year restatement and determination letter submission window is now open for defined contribution pre-approved plans (M&P plans and volume submitter plans), and ends on April 30, 2010. This session will address the procedural requirements for plan amendments, whether a determination letter application is necessary and, if so, what has to be included in the submission, and interim and discretionary amendment issues, including the timing of amendments for the Pension Protection Act of 2006.

10:00 a.m. to 10:15 a.m. Break

10:15 a.m. to 11:30 a.m. - - - Defined benefit plan basics. This session will explore the basics regarding defined benefit plan designs, with an emphasis on cash balance plans and other statutory hybrid plans. Topics include: (1) the differences between defined benefit plans and defined contribution plans, (2) age discrimination issues, (3) setting the interest rate for cash balance plans, (4) nondiscrimination testing issues, (5) deduction limits, (6) special vesting requirements for cash balances plans, (7) QJSA and the qualified optional survivor annuity (QOSA), (8) funding based benefit restrictions, (9) benefit limits, and (10) DB-DC combo plans. The discussion will be primarily from the perspective of the non-actuary service provider and the plan sponsor.

11:30 a.m. to 11:45 a.m. Break

11:45 a.m. to 1:00 p.m. - - - Defined benefit plan basics (continued).

Adjourn Day Two.

2:00 p.m. to 7:00 p.m. Hike and Happy Hour (optional). Join the group for our traditional Wednesday afternoon hike. Details will be provided as we get closer to the seminar. Following the hike, TRI Pension Services will host the group for Happy Hour at the Chart House (within walking distance of the hotel). Transportation is provided to the location for the hike and from there to the Chart House.

Day Three (November 20)

8:00 a.m. to 8:30 a.m. - - - Breakfast

8:30 a.m. to 9:45 a.m. Prohibited transactions. In this session we will discuss the definition of a prohibited transaction, the statutory and class exmeption available, and the tax consequences and fiduciary issues surrounding these transactions. Emphasis will be given to recent DOL regulations on disclosure requirements for service providers (final regulations expected before this conference begins).

9:45 a.m. to 10:00 a.m. Break.

10:00 a.m. to 10:45 a.m. Prohibited transactions (continued)

10:45 a.m. to 11:15 a.m. Top 10 ADP/ACP Testing Issues. This session focuses on 10 key issues involving ADP/ACP testing: (1) timing of elections relating to the lookback year and the testing method, (2) the compensation definition used for testing purposes, (3) calculating deferral percentages and contribution percentages, (4) catch-up contributions, (5) using qualified nonelective contributions (QNECs), (6) corrective distributions and new tax issues effective for the 2008 plan year, (7) otherwise excludable employee disaggregation, (8) related group issues, (9) the effect of multiple plans maintained by an employer or within the related group, and (10) how to address spinoffs and mergers.

11:15 a.m. to 11:30 a.m. Break.

11:30 a.m. to 1:00 p.m. Top 10 ADP/ACP Testing Issues (continued)
Adjourn Day Three.

Where is Problem Solving? In the past, we have had a session with various case studies, based on real-life situations, emphasizing consulting, compliance and administrative issues. This year we are going to incorporate a number of case studies throughout the program, but not devote a separate session on case studies. Our many "regulars" will be asked to compare this approach to our usual approach.

ASPPA and NIPA continuing education credits. The program qualifies for 15 credit-hours of continuing education for ASPPA members and NIPA members. (15 hours is the maximum allowed for a single program.)

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Opdateret d. 5/5/08