Live Web Seminar
Cross-Testing and 401(a)(4): The Who, What and Why of Allocation by Individual Classification
H.R. 4126, the Retirement Fairness Act of 2009, introduced on November 19, 2009 and referred to the House Committee on Ways and Means, has re-ignited the discussion of whether cross-testing allocations of non-elective contributions should be permitted. While Congress is talking restricting or prohibiting cross-testing, the IRS has been broadening the types of plans which can utilize allocation by individual classification and the way plans can classify employees for cross-testing purposes. This live web seminar discusses the history of cross-testing and Internal Revenue Code section 401(a)(4), recent IRS guidance on applying Treas. Reg. 1.401(a)(4)-8 to individual classification and classification by individual names, and the language of H.R. 4126. This seminar is 60 minutes long and is designed to meet ASPPA’s and NIPA’s requirements for 1 CE credit. We have also applied with the IRS for 1 ERPA CPE credit for this program.
Email any questions which you would like to have addressed during this live web seminar to seminars@qualifiedpensionconsulting.com.
General Outline of This Program:
History of cross-testing allocation of non-elective contributions
Overview of Internal Revenue Code section 401(a)(4) as it relates to cross-testing
Overview of Treas. Reg. 1.401(a)(4)-8(b)
Overview of broadly available allocation rates
Overview of minimum gateway allocation
Review of IRS guidance on the last sentence of Treas. Reg. 1.401(a)(4)-8(b) on using names as individual classifications
Review of IRS guidance which expanded cross-testing to EGTRRA pre-approved defined contribution plans
Discussion of H.R. 4126 on restricting or prohibiting cross-tested allocations of non-elective contributions
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Payment information can be obtained when we contact you for confirmation of your registration, or you
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Cancellation Information
Registration can be cancelled for a full refund if cancellation is received by 5 days before the webinar.
Refunds will not be made if cancellation is made within 5 days of the date of the webinar.
Satisfaction Guaranteed:
If you are not completely satisfied with this live web seminar, we will provide you with a credit
toward attending another live web seminar sponsored by QPC.
Please contact us at sales@qualifiedpensionconsulting.com with your comments, suggestions, or complaints.
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