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Post Year-end Plan Adoption; Funding update after the American Rescue Plan

  • 27 Jan 2022
  • 1:00 PM - 2:40 PM (PST)


  • A member of any chapter of the WP&BC in good standing.

Registration is closed

The Governing Board of

WP&BC presents


 Post-Year-end Plan Adoption; Funding update after the American Rescue Plan 

Thursday, January 27, 2022

1:00 PM to 2:40 PM PST


The Presentation

The session will cover two issues that we first dealt with in 2021.  First, effective for tax years beginning after December 31, 2019, the SECURE Act allows employers to adopt plans after their tax year-end.  So 2021 was the first year we could look back at the prior year (i.e. 2020) and determine if a plan made sense after the year was over. Secondly, the American Rescue Plan Act (ARPA) significantly changed the funding rules by modifying the interest rate smoothing rules first introduced in MAP 21 and by increasing the amortization period of the shortfall from 7 to 15 years.  Notice 2021-48 provided detailed information on reporting such changes including related elections.


Learning objectives

  • Attendees will learn issues to consider when deciding whether to wait until after the end of the employer’s tax year to adopt a plan
  • Attendees will learn issues to consider when adopting a plan after the end of the employer’s tax year
  • Attendees will learn filing requirements for plans adopted after the end of the employer’s tax year  

Our Speaker

Kevin Donovan, CPA, EA, FSEA, FCA
Managing Member, Founder
Pinnacle Plan Design  

Kevin J. Donovan is the managing member and founder of Pinnacle Plan Design where he specializes in designing retirement plans to maximize the benefits for business owners and principals. Kevin is a leading actuary in the pension field, specifically in the area of cash balance plan design and administration. Kevin, along with fellow actuaries at Pinnacle have authored the 2016-Present Editions of the Defined Benefit Answer Book, published by Wolters Kluwer. Click here to learn more about Kevin. 

Continuing Education:

  • 2 CE for AIF (pending)
  • 2 CE for CEBS
  • 2 CE for CFP (pending)
  • 2 CEC for ERPA 
  • 2 CEC for JBEA
  • 2 CPE for ASPPA certifications
  • 2 CEC for NIPA certifications
  • 2 hour for California CPAs 
  • 1.5 hours of California MCLE
  • 2 CEC for CRPS 


  • Early Bird (through January 20): $65 for members, $90 for non-members 
  • Regular: $90 for members, $115 for non-members  

Events hosted by local WP&BC Chapters! 

A Special Thank You to Our Sponsors:

Please feel free to reach out to WP&BC with any questions.

Direct Questions To:




PO Box 13
Parker, CO 80134

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