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
- 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.