Coverage: Related Employers, Mergers and Acquisitions

  • 16 Feb 2022
  • 2:00 PM - 3:40 PM (PST)


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

Registration is closed

The Governing Board of

WP&BC presents



Coverage: Related Employers, Mergers and Acquisitions

Wednesday, February 16, 2022

2:00 PM to 3:40 PM PST


The Presentation

Designing, testing and administering plans for related employers generates numerous questions. Employers and practitioners frequently ask the questions such as: Can we design the plan this way? Can we have these features? Can we have multiple plans? The answers almost always revolve around coverage. Therefore, understanding how the coverage rules apply to related employers is a critical skill. Related employers also are involved with mergers and acquisitions that present their own set of coverage questions. In this webcast, we will address these important and difficult questions.

  • Testing Multiple Plans
  • Aggregation and Disaggregation
  • Coverage Rules for Mergers and Acquisitions
  • Retroactive Corrective Amendments

Our Speaker


President, Forbes Retirement Plan Consulting

Stephen is an ERISA attorney and educator with 34 years of experience practicing and teaching in the retirement plan area. Recently, Mr. Forbes received ASPPA’s 2019 Educators Award. Stephen was vice president of SunGard in charge of Relius Education. He teaches seminars, conferences and webcasts on retirement plan compliance, design and correction. He also has drafted plan, 403(b), 457(b), 409A and IRA documents. Mr. Forbes was the author of “The Form 5500 Filing Guide” and the co-author of “The Pension Library.” Mr. Forbes was a Tax Law Specialist at the IRS National Office (Employee Plans Division) where he trained IRS employees, wrote IRS Notices and Revenue Rulings and participated in several Treasury regulations committees.  

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 February 11): $65 for members, $90 for non-members 
  • Regular: $90 for members, $115 for non-members  

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