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Prevent Protective Benefit "Gotchas"

ASC

July 14, 2022
Recorded Online
Webinar

Forgetting to account for protected benefits, including "optional forms of benefit," when amending a qualified plan can cause a violation of the so-called "anti-cutback" rules. This is a common mistake made by employers and plan drafters.

In this 2-hour webcast, John P. Griffin, J.D., LL.M. discusses the following topics:

  • Protecting benefits - the basic anti-cutback rule
  • Accruals under defined contribution and defined benefit plans
  • Optional forms of benefit and early retirement subsidies
  • Regulatory exceptions to protected benefit rules
  • Mergers, transfers, rollovers and terminations
  • Impact of the vesting rules
  • Correcting protected benefits violations

More Information, How to Register

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