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Here’s what registrants have said about recent presentations of this course:
SCOPE AND PURPOSE This annual advanced course of study, comprising more than 18 hours of instruction, examines the most important aspects of pension, profit-sharing, welfare, and other compensation plans, including recent developments. The faculty includes representatives of the Internal Revenue Service, the Department of Labor, and the Treasury Department, as well as private practitioners. The program features an in-depth analysis of recently issued and anticipated Treasury regulations and other guidance and recently enacted and anticipated legislation. It also covers recent IRS and DOL litigation on employee benefit issues, including cash balance plans; recent important court decisions on ERISA issues; split dollar and other life insurance; business solutions to defined benefit plan financing problems, including plan termination and substitution of defined contribution or hybrid plans; procedural aspects of retirement plan controversies with the IRS; practical advice on using plan assets to pay plan expenses; health and medical benefit alternatives; an analysis of the definition of "accrued benefit" and its plan design implications; and new design solutions for qualified plans of small employers. Former Commissioner of Internal Revenue Donald C. Alexander gives a perspective on deferred compensation. The discussions throughout the course are transactional, dealing with "how to do it" and not offering merely an explanation of the law itself. Time is set aside for the faculty to address written questions submitted by the registrants. PLANNING CHAIRS Roger C. Siske, Sonnenschein Nath & Rosenthal, Chicago Mervin M. Wilf, Philadelphia, Pennsylvania, and Cambridge, Massachusetts FACULTY Faculty shown is for Washington, D.C., program; San Francisco faculty will vary somewhat. Some government speakers are subject to confirmation. Donald C. Alexander, Akin Gump Strauss Hauer & Feld LLP, Washington, D.C.; former Commissioner of Internal Revenue Pamela Baker, Sonnenschein Nath & Rosenthal, Chicago Robert A. Blum, Hanson, Bridgett, Marcus, Vlahos & Rudy, LLP, San Francisco Marjorie Hoffman, Senior Technician Reviewer, Tax Exempt and Government Entities, Office of Associate Chief Counsel, Internal Revenue Service, Washington, D.C. James E. Holland, Jr., A.S.A., E.A., Chief, Pension Actuarial Branch, Internal Revenue Service, Washington, D.C. Joyce I. Kahn, Manager, Employee Plans Voluntary Compliance, Tax Exempt and Government Entities, Internal Revenue Service, Washington, D.C. Morton Klevan, Senior Policy Advisor to the Assistant Secretary, Pension and Welfare Benefits Administration, U.S. Department of Labor, Washington, D.C. Nancy J. Marks, Deputy Division Counsel/Deputy Associate Chief Counsel, Tax Exempt and Government Entities, Office of Chief Counsel, Internal Revenue Service, Washington, D.C. Robert B. Misner, Assistant Branch Chief, Executive Compensation Branch, Internal Revenue Service, Washington, D.C. Randall J. Moon, Vice President, Compensation Benefits, Archer Daniels Midland Co., Decatur, Illinois Pamela D. Perdue, Summers, Compton, Wells and Hamburg, P.C., St. Louis David L. Raish, Ropes & Gray LLP, Boston David Riddell, Watson Wyatt Worldwide, Chicago Michael J. Roach, Chief, Qualified Plans Branch 7, Tax Exempt and Government Entities, Office of Chief Counsel, Internal Revenue Service, Washington, D.C. Thomas G. Schendt, Alston & Bird LLP, Washington, D.C. (invited) Paul T. Shultz III, Director, Employee Plans Rulings and Agreements, Internal Revenue Service, Washington, D.C. Sherwin P. Simmons, Steel Hector & Davis LLP, Miami William F. Sweetnam, Jr., Benefits Tax Counsel, U.S. Department of the Treasury, Washington, D.C. Alan N. Tawshunsky, Assistant Chief Counsel for Employee Benefits, Tax Exempt and Government Entities, Internal Revenue Service, Washington, D.C. Bruce J. Temkin, Nashville (invited) Thomas D. Terry, Senior Technical Advisor, Tax Exempt and Government Entities, Internal Revenue Service, Washington, D.C.
PROGRAM Program is for the Washington, D.C., presentation. San Francisco presentation schedule may vary because of new developments and changing commitments of faculty members. Wednesday, October 8, 2003 4-6 p.m. Early Registration Thursday, October 9, 2003 8:00 a.m. Registration and Continental Breakfast 9:00 a.m. New Developments in Benefits Litigation and Guidance - Mr. Siske 10:30 a.m. Coffee Break 10:45 a.m. Key Recent DOL Cases and Issues - Messrs. Klevan and Siske 11:25 a.m. Recent IRS and Tax Litigation - Mr. Roach 12:05 p.m. Questions and Answers 12:30 p.m. Lunch Break 2:00 p.m. Health and Medical Benefit Alternatives: Insured Plans, Self-Insured Plans (including VEBAs), Medical Savings Accounts, Defined Contribution Medical Plans, and Other Issues - Mr. Blum 2:40 p.m. Current Life Insurance Issues: An Update of Developments and Practical Alternatives - Mr. Simmons 3:20 p.m. Coffee Break 3:35 p.m. Nonqualified Deferred Compensation and Retirement Savings: Where Are We? Where Should We Be? - Mr. Alexander 4:15 p.m. Accrued Benefit: What Is It? Plan Design Issues, Interest Rate Assumptions, and Other Interesting Changes - Messrs. Holland and Raish 4:55 p.m. Questions and Answers 5:30 p.m. Adjournment for the Day Friday, October 10, 2003 8:30 a.m. Continental Breakfast 9:00 a.m. Current Treasury and IRS Issues: Treasury Update; Important Legislative Developments; Current Issues; New Regulations, Rulings, and Other Guidance - Mss. Hoffman and Marks and Messrs. Holland, Misner, Shultz, Siske, Sweetnam, and Tawshunsky 10:45 a.m. Coffee Break 11:00 a.m. Current Treasury and IRS Issues (continued) 12:00 noon Questions and Answers 12:30 p.m. Lunch Break 2:00 p.m. Defined Benefit Plan Issues for Large and Small Employers: Financial and Funding Problems, Consequences of Freezing or Terminating Plans, and Substitution of a Defined Contribution or a Hybrid Plan - Messrs. Holland and Riddell 2:50 p.m. Abusive Tax Shelter Arrangements Involving Employee Benefit Plans - Mr. Terry 3:30 p.m. Coffee Break 3:45 p.m. Practical Ins and Outs of Unrelated Business Taxable Income: Issues for Qualified Plans - Mr. Raish 4:25 p.m. Client Views Regarding Dealings with Outside Benefits Counsel: Bringing Value to the Relationship — a Discussion of Clients’ Expectations and Sources of Frustration and Exhilaration - Mr. Moon 5:00 p.m. Questions and Answers 5:30 p.m. Adjournment for the Day Saturday, October 11, 2003 8:30 a.m. Continental Breakfast 9:00 a.m. New Developments in EPCRS - Mss. Kahn and Perdue 9:40 a.m. Constructive Receipt Issues, Including Possible Legislative and Regulatory Changes - Ms. Baker 10:20 a.m. Coffee Break 10:35 a.m. Current Welfare Benefit Plan Issues - Ms. Perdue 11:15 a.m. Tactical, Strategic, and Procedural Aspects of Retirement Plan Controversies: Handling IRS Exams, Appeals, and the Tax Court - Messrs. Roach and Schendt 12:00 noon Questions and Answers 12:30 p.m. Lunch Break 2:00 p.m. Employee Voluntary Contributions: An Analysis of the Rules and Planning Opportunities and Compliance Concerns - Mr. Schendt 2:40 p.m. Paying Plan Expenses from Plan Assets: What You Can Do, What You Can’t Do, What You Should Think About - Ms. Baker 3:20 p.m. Coffee Break 3:35 p.m. Current Plan Concepts for Small and Professional Services, Including Participant Testing Alternatives - Mr. Temkin 4:15 p.m. Questions and Answers 4:45 p.m. Adjournment Note: The discussions include at least one full hour on ethics and professional responsibility issues, accepted as such by most, but not all, MCLE jurisdictions. Total 60-minute hours of instruction: 18.75. Suggested Prerequisite: Substantial experience in legal practice in subject matter Educational Objective: Development of proficiency in performance of intricate and complex legal tasks within a narrow area Level of Instruction: Advanced
ADDITIONAL INFORMATION For further information write Alexander Hart, Director, Courses of Study, ALI-ABA, 4025 Chestnut Street, Philadelphia, PA 19104-3099; telephone (215) 243-1630 or (toll free, U.S. and Canada only) (800) CLE-NEWS (253-6397), extension 1630; or visit ALI-ABA’s web site at www.ali-aba.org CAN’T ATTEND? ORDER THE STUDY MATERIALS! A multivolume set of specially prepared study outlines and related material will be distributed at the course site. To ensure that study materials are as timely as possible, books generally are not printed until immediately before the program, and thus are not usually available in advance of the course for which they are prepared. To order these materials separately, please use the form provided. AUDIOCASSETTE TAPES and AUDIO mp3 CD-ROMs of the Washington, D.C., presentation of this course, including the printed course materials, will be available approximately four to six weeks after the program for $695. Recordings are nonreturnable, but will be replaced if defective. To order, please see the form. JOIN ALI-ABA IN-HOUSE -- AND SAVE! Save 15% on ALI-ABA courses and products when your office becomes a member of ALI-ABA In-House! For courses of study, these savings typically total $125 or more per course registration. If your office is a member of ALI-ABA In-House, please e-mail in-house@ali-aba.org to receive the discount or call (215) 243-1614 or (800) CLE-NEWS (253-6397), ext. 1614 (toll-free, U.S. and Canada). For more information, visit www.ali-aba.org/aliaba/Cle_MenuPg.htm For details and registration information, click: http://www.ali-aba.org/aliaba/cj063.htm
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