• 

  The Governing Board of Western Pension & Benefits Council invites you to the attend the following webinar:

  Unraveling SECURE 2.0’s New Family Attribution Rules and Controlled Group Dynamics

  Kevin Donovan
  Founder, Pinnacle Plan Design

  Tuesday, April 23, 2024, 12:00 PM to 1:00 PM PDT

  $50 for members / $65 for non-members
     Continuing Education Credits Available!

  Presentation Description

  The impact of Controlled Group (CG) status treats all employees of member corporations as a single employer for various testing and limit purposes. Attribution rules affect CG determination, with exceptions for spouses and minor children. The SECURE 2.0 Act modifies attribution rules, particularly concerning minor children and community property states, altering CG implications. Additionally, it influences Affiliated Service Groups (ASGs), affecting plans' testing and adoption strategies. Understanding these changes is crucial for plan compliance and strategic decision-making.

  Learning Objectives: 

  • Understand the fundamental concepts of Controlled Groups (CG), including its implications for retirement plan testing and limits.
  • Identify the criteria for determining Parent-Subsidiary and Brother-Sister CGs, recognizing the ownership structures involved.
  • Explore the application of family attribution rules in CG determination, including exceptions for spouses and minor children, and their impact on plan compliance.
  • Evaluate the effects of the SECURE 2.0 Act on CG and Affiliated Service Groups (ASGs), discerning their implications for retirement plan adoption and testing strategies.

Kevin is the founder of Pinnacle Plan Design, LLC, a third-party administrator for employer-sponsored qualified retirement plans. Kevin specializes in designing defined benefit retirement plans to maximize the benefits for business owners and principals. He is a leading national speaker and published author in the pension field, specifically in the area of cash balance plan design and administration. In recognition of his contributions as an educator to the retirement plan and actuarial profession, Kevin has received the 2019 Edward E. Burrows Distinguished Achievement Award from the American Society of Enrolled Actuaries (ASEA; formerly ACOPA), as well as the 2015 Educator’s Award from the American Society of Pension Professionals and Actuaries (ASPPA).

Kevin is a founding member of ASEA. In 2017, Kevin was nominated and named a Fellow of ASEA, the highest achievement within ASEA.

Kevin earned his Bachelor’s of Science in Accounting from Syracuse University and soon after became a CPA. He is an active member of ASPPA, where he has served on the Board of Directors as well as the Government Affairs Committee (GAC).

Continuing Education

• 1 hour CE for AIF (pending)
• 1 hour ur 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

Follow us on LinkedIn to stay up to date!