[Recorded online and available for purchase.]
Retirement plans sponsored by Native American Tribal governments, Tribal businesses, and the agencies serving native communities are subject to unique rules and requirements. This Web seminar will review the definition of a tribal government plan and the qualification flexibilities and requirements associated with such plans.
Additionally, the seminar will review the rules associated with commercial operations owned by tribes, how to distinguish between “essential government functions” and “commercial activities,” and the ramifications of the determination. Understanding these specialized tribal plan rules will help enable pension professionals to better serve Native American clients and to avoid the common pitfalls associated with tribal plans.
- Tribal plan definition
- ERISA and IRC exemptions
- Qualification rules and exemptions
- Nondiscrimination testing requirements
- FICA exemption
- Plan document issues for tribal plans
- Unique requirements and regulations
- Fiduciary liability
- Reporting requirements
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