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ERISA 04: Current Developments and the IRS LESE Project

FIS Relius Education

Dec. 11, 2015
Recorded Online

[Recorded online and available for purchase.]

2015 was a relatively quiet year on the legislative and regulatory fronts; however, the year did bring us a handful of changes. This web seminar will explore some of the most relevant changes from the last year. In addition, the IRS published the results of its “LESE” Project. LESE stands for Learn, Educate, Self-Correct, and Enforce, and the project included 17 series of IRS examinations of 50 randomly selected plans with similar characteristics. The IRS used the program to identify and highlight common compliance deficiencies and encourage self-correction. This program will review the project and its findings.

Topics include:

  • Form 5500 extended deadline change
  • Form 5500-EZ late filing correction program
  • Pension de-risking
  • DOL review of independent plan audit quality
  • Fiduciary protection for annuity purchases
  • The Form 5500-SUP
  • The LESE Program and its findings

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