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View More ASPPA [American Society of Pension Professionals & Actuaries] Webcasts and Conferences

Top Heavy Testing

ASPPA [American Society of Pension Professionals & Actuaries]

July 23, 2019
2:00 p.m. - 2:50 p.m. ET
Webcast

Of all the compliance and nondiscrimination tests required by ERISA, the top-heavy test is among the most confusing — and the most hated.

This web seminar will explore this complex topic and include a review of the key employee definition, including attribution rules, the lookback rules for distributions, minimum contribution requirements and deferral-only plans.

Learning Objectives:

  • Determine whether a plan is top heavy.
  • Identify whether a participant is a key employee.
  • Implement statutory requirements of a top-heavy plan.
  • Determine the minimum contribution.
  • Identify the appropriate "look back" period for distributions.

Speaker: David Schultz, J.D., APM

Continue by clicking on the following link:
https://asppa-net.org/market-place/asppa-webcast-top-heavy-testing

 
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