401(k) Hot Topics

ASPPA [American Society of Pension Professionals & Actuaries]

Speaker: Kizzy M. Gaul, Esq., CPC, QPA, QKA®, TGPC, CIP – ERISA Attorney, Ascensus

Experience Level Of All Atteendees: Intermediate

Target Audience: :   TPAs, Recordkeepers, Administrators

Keywords:  Cycle 3, Restatement, Long-Term Part-Time, SECURE Act, CARES Act, W-4R

IRS Program Number: CZTXU-Q-01504-22-O

Description :  

It has been another busy year for 401(k) plan developments. Learn about the following hot topics as we gear up for 2023.

• The new IRS 90-Day pre-examination compliance pilot
• Correction options for a missed cycle 3 restatement
• SECURE and CARES Act amendment extensions and anti-cutback guidance
• Required withholding form changes for 2023 and the introduction of Form W-4R
• The rules for and benefits of retroactive plan and Safe Harbor plan adoption

Learning Objectives: 

• Describe the 90-Day pre-examination compliance pilot and adapt audit conversations with plan sponsors.
• Identify opportunities for retroactive plan or Safe Harbor adoption.
• Prepare for the introduction of Form W-4R for withholding.

More Information, How to Register