Live Web Seminar
Standardized or Non-Standardized – What to Think About When Choosing a Prototype
With the next generation of defined contribution prototypes on the horizon, now is the time to discuss the differences between standardized prototypes and non-standardized prototypes as defined by Rev. Proc. 2005-16. In this live web seminar, we discuss the definition of a prototype plan and the choices available in each type of plan for eligibility and compensation exclusions. We also discuss the differences between Internal Revenue Code sections 415(c)(3) and 414(s) compensation, the designed-based safe harbors described in Treas. Reg. 1.401(a)(4), and the allocation formulas permitted in standardized prototype plans and non-standardized prototype plans. Finally, we discuss issues to consider when amending or modifying a prototype plan. 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:
General discussion of Rev. Proc. 2005-16
Definition of a prototype plan
Consequences of modifying a prototype plan document
Discussion of Internal Revenue Code section 415(c)(3) compensation
Discussion of compensation that satisfies Internal Code section 414(s) and Treas. Reg. 1.414(s)-1(c)
Past service credit and the safe harbor of Treas. Reg. 1.401(a)(4)-5(a)(3)
Satisfying the designed-based safe harbors described in Treas. Reg. 1.401(a)(4)-2(b)(2) and Treas. Reg. 1.401(a)(4)-3(b)(3), (4), and (5).
Allocation formulas permitted in standardized prototype plans and non-standardized prototype plans, including general tested allocation formulas under Treas. Reg. 1.401(a)(4)-2(c) for defined contribution plans, general tested allocation formulas under Treas. Reg. 1.401(a)(4)-3(c) for defined benefit plans, and allocation formulas for cross-tested defined contribution plans under Treas. Reg. 1.401(a)(4)-8.
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Registration Information
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Payment can be made by check or by credit card.
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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