RECORDED WEBINAR:

 Two topics – one Webcast: Mechanics of Nondiscrimination Testing and Mergers and Acquisitions 

Presented by
Stephen Forbes
Originally Recorded on Tuesday, March 28, 2023
100 Minutes

Presentation Description

Mechanics of Nondiscrimination Testing

The nondiscrimination rules form the foundation of our private retirement plan system. The regulations provide several options for demonstrating that a defined contribution plan is nondiscriminatory. Understanding the testing options and the mechanics of applying these different tests is key to designing plans and troubleshooting testing failures. In this portion of the webcast, we will focus on the different testing options and how to apply them.

Mergers and Acquisitions

One of the more difficult challenges facing practitioners occurs when a plan sponsor is involved with a merger or acquisition transaction. The transaction will raise more important qualification and practical questions than any other transaction in which the employer is involved, including: predecessor service, 415 limits, vesting, coverage testing, nondiscrimination testing, loans, reporting, protected benefits, benefits, rights, and features, etc. In this webcast, we will provide answers to your difficult questions.

Speaker

Stephen Forbes, J.D., LL.M. (taxation)

Stephen is an ERISA attorney and educator with 35 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 provides professional consulting. Mr. Forbes has drafted qualified plan, 403(b), 457(b), 409A and IRA documents. He 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 hours CE for JBEA
• 2 hours CE for ASPPA
• 2 hours CPE for NIPA
• 2 hours CE for CEBS
• 1.5 hours of MCLE for California 

A Special Thank You to Our Sponsor

Sincerely,
Bridget Davidson 
Webinar Coordinator | Western Pension & Benefits Council 
(503) 866-6384 Mobile
PO Box 2023 | Gresham, OR 97030 
webinars@westernpension.org  |  www.westernpension.org

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