NASBA Statement

McKay Hochman is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville TN 37219-2417. Website: www.nasba.org.

 
 
Event Description
 
Recorded - Top-Heavy Rules, Keys, Family Attribution, Bonding
 
Description

Recent IRS Employee Plans examination projects have found that the most common issues discovered were failure to secure adequate bonding and the failure to satisfy the Code Section 416 top-heavy rules. This eSeminar provides an in-depth overview of the top-heavy rules. This will include family attribution and the interaction of safe harbor 401(k) plans with the top-heavy rules. We'll go over what makes the plan top-heavy and the allocation rules - but it doesn't stop there. To help with compliance, we will cover the bonding rules also. See the list of topics below.

Topics covered include:

  • Safe Harbor 401(k) and the Top-Heavy Rules
  • Family attribution rules, examples
  • Determination of Top-Heavy Status
  • Definition of Key Employee
  • Minimum Required Contributions
  • Allocation Requirements
  • Plans Exempt from Top-Heavy Testing
  • Bonding rules

This eSeminar will be presented by Bill Grossman, QPA, ERPA, Director of Education and Communications with McKay Hochman. Bill is also Editor of McKay Hochman's Newsletters, E-mail Alerts and Website www.mhco.com

 
Fee $249.00 per computer (multiple attendees can view from one computer)
$37.35 discount for NIPA members
(discount code required)
 
Course Level Intermediate
 
Prerequisite None
 
CPE Credit You may be eligible for 2 CPE credits
 
Who Should Attend? Retirement Plan Professionals
 
Duration 100 minutes
 
Delivery Mode Group Internet Based
 
Advanced Preparation None
 
NASBA Statement
 
Administrative Policy Satisfaction guaranteed. If you are not completely satisfied with this eSeminar, we will provide you with a credit toward another McKay Hochman educational program. Email seminars@mhco.com with your comments, suggestions, or complaints.
 
Cancellation Policy Full refund of tuition, less an administrative fee of $25 will be made for cancellations received at least 5 days prior to the eSeminar.
 
  NIPA members entitled to the discount rate, please call (973) 492-1880 or email seminars@mhco.com to obtain a discount code.
 
 
Select a time for each Live session.
Times listed are in Eastern Standard Time.
You will be automatically registered in any Prerecorded sessions.
 
 
 
 
Recorded - Top-Heavy Rules, Keys, Family Attribution, Bonding
 
Session Schedule
 
  Date Time Presenter  

N/A N/A Bill Grossman  


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