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Plan Documents: Obscure Qualification Provisions


June 15, 2023
2:00 p.m. ET

Who would ever use that plan provision? Pre-approved qualified plan documents include hundreds of possible design provisions and elections. Most of these provisions are common and do not raise issues for document providers and plan sponsors. However, there are a number of somewhat obscure or seldom used provisions that may be overlooked when designing a plan.

In this 2-hour CE credit webcast, John Griffin, J.D., LL.M., will discuss many of these obscure provisions, some of which may be appropriate for certain plan sponsors.

Topics will include:

  • Eligibility and vesting break-in-service rules
  • Waiver of participation
  • Unique employer contribution formulas
  • Contributions of property
  • After-tax employee contributions
  • Consequences of amending a vesting schedule
  • True-up contributions
  • Different safe harbor plan eligibility criteria
  • Cash-out and forfeiture provisions
  • "ERISA" elections by entities exempt from Title I
  • And much more!

More Information, How to Register

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