One Bad Apple Rule Guidance for MEPs

ASPPA [American Society of Pension Professionals & Actuaries]

 This session will review the recent proposed regulations regarding relief from the one bad apple rule (or the “unified plan” rule) and examine how the regulations would apply in a variety of situations. The speaker will also address the guidance specific for Pooled Employer Plana contained in the proposed regulations.

Learning Objectives: 

1. Identify plans which may qualify for relief from the unified plan rule
2. Apply the proposed rule to various errors that may occur in an eligible plan.
3. Understand steps that must be taken to qualify for relief under the proposed rules

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