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Fixing Plan Operational Failures

ASC

Feb. 6, 2020
Recorded Online
Webcast

In this webcast, John P. Griffin J.D., LL.M. will discuss the nondiscrimination testing rules that apply to qualified plans, with a focus on options available for correcting failed coverage and nondiscrimination tests.

Topics will include:

  • Calculating corrective refunds under ADP / ACP test, including use of catch-up contributions
  • Correcting coverage failures, including the use of cross-testing to correct average benefit test failures
  • Improper coverage of employees (e.g., early entrance)
  • Failure to use correct compensation under Plan
  • Correcting improper ADP refunds
  • Ineligible catch-up contributions permitted
  • Failure of related employer to properly sign a participation agreement
  • Correcting late deposits

Presenter: John Griffin, J.D., LL.M.

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