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.

Safe Harbor 401(k)s: Design and Correction

Description	This 100 minute interactive course is intended to provide practitioners with a different view of safe harbor 401(k) plans. The eSeminar will use an analytical approach to safe harbor 401(k) plans. We will look at various plan design features, such as, cross-testing and permitted disparity. We will examine top-heavy testing and coverage testing including the otherwise excludable rules. We will look at other plan designs and compare safe harbor to other types of plans. Topics Covered: Safe Harbor 401(k) Plan Rule Overview Using Cross-testing or Permitted Disparity with a Safe Harbor Plan The Top-heavy Rules and Top-heavy Exemption Coverage Testing and Otherwise Excludable Rules Acquisitions and Safe Harbor Plans Correcting Errors Involving Safe Harbor Plans Eligible Employees Improperly Excluded Safe Harbor Notice Not Provided Failing to Make the NEC Contribution Bill Grossman, QPA, ERPA, Director of Education and Communications with McKay Hochman will present this eSeminar. 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.

Safe Harbor 401(k)s: Design and Correction

Session Schedule

	Date	Time	Presenter

	09/17/10	11:00	Bill Grossman