Long-Term Part-Time (LTPT) Employee Regulations
Finally, answers to your questions!
Stephen Forbes, J.D., LL.M. (taxation)
Wednesday, February 28, 2024
1:00 PM to 2:00 PM PST
Pricing
$50 for members / $65 for non-members
Continuing Education Credits Available!
Presentation Description
One of the more significant provisions of SECURE and SECURE 2.0 is the LTPT employee rules. The new rules will impact plan design, coverage, administration, vesting, eligibility, top heavy and more. In this webcast, we will discuss the LTPT regulations and address all those important questions for which we all have waiting, including:
- LTPT employee definition
- Former LTPT employee
- Which years count for eligibility and vesting
- Early eligibility provisions
- Top heavy
- Coverage and Nondiscrimination
- Exclusions as proxies for service requirements
- Elapsed time/ Equivalency
Learning Objectives:
- Identify which early eligibility provisions will allow a plan to avoid the LTPT rules.
- Apply the coverage and nondiscrimination rules to LTPT employees correctly.
- Determine which exclusions will work with the LTPT employee rules.
Presenter
Stephen W. Forbes, J.D., LL.M (taxation) Cozort
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
- 1 hour CE for AIF (pending)
- 1 hour CE for CEBS
- 1 hour CE for CFP (pending)
- 1 hour CE for ERPA
- 1 hour CE for JBEA
- 1 hour CE for ASPPA
- 1 hour CPE for NIPA
- 1 hour CE for CRPS
- 1 hour CEP for California CPAs
- 1 hour of California MCLE
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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