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.
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:
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