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Fundamentals Series 10: Top-heavy Testing [2017]

FIS Relius Education

Dec. 11, 2017
Recorded Online
Webcast

Do you need to train someone new? Do you need to brush up on the basics, or to fill in gaps in your knowledge? SunGard’s Fundamentals Series may be just what you need. 16 convenient 1-hour web seminars provide the information a pension practitioner needs to function effective in the modern 401(k) world. Pick and choose the topics you need, or participate in the entire series: the choice is yours.

Fundamentals Series 10: Top-heavy Testing [2017]

The top heavy rules of Section 416 of the Code are among the most confusing in retirement law. They are sufficiently unpleasant that Congress has now offered top-heavy exemptions as an incentive to adopt particular plan designs.

This web seminar makes this complex and detail-driven issue understandable and provides solutions for the situations practitioners face daily.

  • Key employee definition
  • Key employee attribution
  • Timing of determination
  • Owners
  • Impact of excess nondeductible contributions
  • Officers
  • Top-heavy testing
  • Effect of distributions
  • Vesting requirements

Continue by clicking on the following link:
http://www.relius.net/events/seminardetail.aspx?EID=27118

 
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