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.

Terminating 401(k) and Other Defined Contribution Plans

Description	There are many steps that retirement plan professionals must take when a defined contribution plan is terminating. This 100 minute interactive eSeminar will review major items of concern from documentation to distributions for lost participants. Practitioners will be able to apply the information to their practices immediately. Topics Covered: Termination Documentation and Plan Amendments 5500 Reporting Final Year Testing and Correction IRS Determinations: To Apply or Not to Apply Distribution Paperwork Lost or Unresponsive Participants 401(k) Successor Plan Rules This eSeminar will be presented by Bill Grossman, QPA, ERPA, who is McKay Hochman's Director of Education and Communication.

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	Experience in Qualified Retirement Plan Eligibility, Participation and Entry Date Rules

CPE Credit	You may be eligible for 2 CPE credits

Who Should Attend?	Possible attendees include Plan Administrators, Plan Trustees, CPAs, and CFPs

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.

Terminating 401(k) and Other Defined Contribution Plans

Session Schedule

	Date	Time	Presenter

	10/27/10	11:00	Bill Grossman