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DB Plan Restatements
Presented by Kevin Donovan, CPA, MSPA, Pinnacle Plan Design, LLC & Richard Hochman, Esq., McKay Hochman Co., Inc.
Original Date of Presentation: Tuesday, November 29, 2011 
Continuing Education Credits: 2 NIPA CPE

While the EGTRRA restatement period for individually designed plans has ended, those working with pre-approved plans still have nearly a year to complete the restatements. Few PPA provisions were allowed to be incorporated into the approved documents. Our speaker will cover add-on amendments for PPA, HEART and several other Acts, and how to handle previously adopted amendments such as Code Section 415, the 2009 PPA amendment, and the application of retroactive annuity starting dates. Additional important issues to be addressed are:

  • Acceptable normal retirement age (prior to age 65);
  • The impact of Section 436 limitations on benefit accruals;
  • The potential applicability of extended amortization periods; and
  • Application of the DB RMD rules.
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