Webcast Recordings

The contact person on the webcast recording order form will receive two (2) NIPA Continuing Education Credits if they did not participate in the original LIVE webcast. These exclusive Webcasts are approximately 100 minutes in length. Please Note: The webcast recording and instructions will be sent via email within 5-7 business days after receipt of payment. For questions, please contact NIPA Headquarters at 800.999.6472 or nipa@nipa.org.

Advanced 401(a)(4) Nondiscrimination Testing
Presented by Karen Smith, FSA, EA, JD
Date: Thursday, August 19, 2010 at 11:00 a.m. CT

A qualified plan must provide for contributions or benefits that are nondiscriminatory under IRC §401(a)(4). Certain plan designs are automatically nondiscriminatory under the 401(a)(4) safe harbors and do not require actual testing of contributions or benefits. Plan designs that do not satisfy one of these safe harbors are required to demonstrate nondiscrimination using the 401(a)(4) general test, also known as rate group testing. Typically, defined contribution (DC) plans comply with 401(a)(4) by demonstrating that contributions are nondiscriminatory. However, by converting each participant's contribution into an equivalent benefit at retirement, a testing method known as cross-testing, a DC plan may be able to satisfy nondiscrimination on a benefits-basis instead. Attend this webinar to learn:

• Allocation methods that require testing under the general test;
• How to identify and determine rate groups;
• Determining whether a rate group passes either the ratio percentage test or average benefits test;
• How to perform cross-testing, including satisfying the gateway test;
• How allocation groups may be defined;
• The option to impute permitted disparity;
• Special rules for treating multiple rates as a single rate and restructuring;
• Special rules for demonstrating nondiscrimination under a DB/DC plan;
• Plan aggregation, disaggregation and otherwise excludable employees;
• Relationship of nondiscrimination testing to the minimum coverage rules;
• Correction methods for discriminatory contributions or benefits; and
• Real life case studies that demonstrate the practical application of these rules.

Coming Soon!

Optimizing Processes in the TPA Environment
Presented by Juergen Meyer
August 10, 2010

The webcast will introduce performance improvement tools tailored to the TPA environment that are based on established continuous improvement methods including Lean Principles. The tools will enable TPAs to :

• Improve productivity,
• Absorb additional plans without adding additional staff;
• Avoid seasonal ‘crunch' periods,
• Serve clients on a more predictable and timely fashion, and
• Identify and capture additional business opportunities.

The presentation will draw on examples and experience from a series of one-week operational reviews conducted at six TPAs and subsequent implementations of performance enhancement methodologies. Areas of improvement presented include:

• Workflow management and balance,
• Elimination of redundancies in data collection and document management,
• Avoid seasonal ‘crunch' periods,
• Timely and objective quality feedback to associates, and
• Use of available client information for identification of additional service opportunities.

The presentation will include best practices from a wide range of industries - including discrete and process manufacturing - that can be applied to a TPA environment. It will also guide TPAs toward a bias to not only serve customers more promptly, but also to shift their value proposition from a fee-based service that is required to a consultative relationship providing tangible value to the customer and enhanced revenue opportunities to the TPA.

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Ethics: What ERPAs and Pension Administrators Need To Know
Presented by Michael P. Coyne, J.D.
July 22, 2010

What does it mean for a retirement plan professional to act ethically?  TPAs and advisors need to seriously consider this question in light of the roles they fill.  Being ethical isn't the result of reading about ethics or even attending an ethics seminar!  Ethics involves making ethical decisions every day, in every context, based on an ethical standard of conduct.  While it seems obvious to avoid conduct that is dishonest, deceitful or fraudulent, sometimes we find ourselves in circumstances that are not so clear cut, and “doing the right thing” is hard to determine.  In today's webcast, Mike Coyne will discuss how ethical decision-making isn't always easy when facing ethically challenging situations.  Mike will cover:

• How to maintain high professional standards in retirement plan matters;
• How to avoid conflicts of interest, as well as if such conflicts arise, how to resolve them;
• Circular 230 and the role of the Office of Professional Responsibility in enforcing it;
• Circular 230 provisions that are most relevant to enrolled retirement plan agents (ERPAs);
• The types of conduct that may result in discipline under Circular 230; and
• Real life ethically challenging situations that give rise to potential problems, and ways to avoid these problems.

Click here to purchase a recording of this webcast.

Identifying Controlled and Affiliated Service Groups
Presented by Derrin Watson
July 13, 2010

Before a plan can be properly administered, one must first identify the employer. The employer cannot be properly identified without a keen understanding of the complex controlled group rules and affiliated service group rules. This program will provide you with an analytical framework for analyzing business structures and affiliations to determine who is the employer for plan purposes. Our program will address:

• How family and entity attribution rules are applied in determining common ownership;
• The circumstances under which certain stock ownership is disregarded in applying the controlled group rules;
• How to logically apply the affiliated service group rules to determine the existence of and affiliated service group; and
• Once you know you are dealing with a controlled group or affiliated service group – how that impacts administration.

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No One Is Bald On The Radio – What your website, collateral, and communications say about you
Presented by Alan Gross
June 24, 2010

Part of the NIPA 2010 Thought Leadership Series presented by Alan Gross for TPA business owners. Each session offers a practical look at marketing and communication issues facing business decision makers and presents actionable, cost-effective ways to take advantage of new technologies and business best practices.

We judge books by their covers and make first impressions based on limited knowledge. Radio personalities are as attractive, credible and dynamic as they sound. What does your website, collateral, and communications say about you? How you present yourself greatly impacts whether you are perceived to be a serious player in your space.

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Cash Balance Plans – Administrative Issues
Presented by Kevin Donovan, CPA, MSPA
June 16, 2010

The sales process is over and your client has adopted a cash balance plan. What are the issues you need to deal with? This session will be focused on administrative requirements and helpful techniques for dealing with plan sponsors and participants in cash balance plans. Attend this webcast to learn:

How to be ahead of the curve talking with clients and their advisors about challenging issues – demographic shifts, assets and funding requirements;
What the best practices are for communicating with employees;
What does a participant statement look like and how is it best explained;
What are the required notices, what do they mean and when must they be provided?

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Nondiscrimination and Coverage Testing- Back to Basics
Presented by Karen Smith, FSA, EA, JD, Nova 401(k) Associates
May 13, 2010

To be considered "qualified" for tax-favored status, a retirement plan must satisfy numerous requirements. One of these requirements is that the amount of contributions or benefits provided by the plan must be nondiscriminatory under IRC §401(a)(4). In addition, such contributions or benefits must be available to a nondiscriminatory number of employees, as determined under IRC 410(b). Register for this Webcast for a valuable refresher on the basics of nondiscrimination testing and coverage testing. This Webcast provides a thorough review of testing fundamentals for defined contribution plans, with a special emphasis on:

• Who is a highly compensated employee;
• Which contributions must be tested for nondiscrimination under 401(a)(4);
• Satisfying 401(a)(4) using a "safe harbor" approach and identifying allocation methods that are safe harbors;
• Permitted plan provisions that do not affect reliance on the safe harbor approach;
• Determining if the definition of compensation is nondiscriminatory;
• Identifying who is included in the 410(b) minimum coverage test;
• Understanding the difference between employees excluded from participation, and excludable employees for coverage testing purposes;
• Who is in the benefiting group and what does it mean to "benefit" under the plan;
• Satisfying 410(b) using the ratio percentage test or the average benefits test;
• Relationship between nondiscrimination testing and coverage testing;
• Document issues, including identification of testing methods and fail safe language;
• Correcting nondiscrimination and/or coverage testing failures; and
• Real life case studies that demonstrate the practical application of these rules.

Click here to purchase a recording of this webcast.

Effective Use of the Employee Plans Compliance Resolution System
Presented by Avaneesh K. Bhagat, Program Coordinator, Employee Plans Voluntary Compliance. TE/GE Division, IRS & Stephen W. Forbes, J.D., LL.M., Vice President, Relius Education
April 20, 2010

The IRS' correction program - Employee Plans Compliance Resolution System (EPCRS) - helps plan sponsors protect participant benefits and keep their plans within the requirements of the Internal Revenue Code. This program will focus on key substantive and procedural considerations in utilizing EPCRS and the speakers will discuss:

• Steps administrators can take to ensure its clients maintain the requisite practices and procedures to be eligible to use EPCRS;
• Important considerations in choosing between the use of the self-correction procedure and submission under the voluntary compliance program;
• Use of the streamlined application procedures found in Revenue Procedure 2008-50;
• Common operational errors for which there are  no recommended corrective actions under Appendix A and how the general correction principles should be applied; and
• The mistakes frequently made with respect to Voluntary Correction Program submissions and how they can be avoided.

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EFAST2...So Far
Presented by Janice M. Wegesin, CPC, EA, JMW Consulting, Inc.
March 3, 2010

The EFAST2...So Far Webcast will provide:

• Experiences with EFAST2 so far and what you can expect;
• Tips for analyzing error and warning messages resulting from your data entry;
• Form changes of which you should be aware;
• The status of Form 5500-EZ and Form 8955-SSA; and
• How to handle late and amended filings, regardless of the year involved. 

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2009 401(k) Testing Issues
Presented by Karen Smith, FSA, EA, JD
December 15, 2009

Are you ready for the 2009 401(k) testing challenges? Join Karen Smith, FSA, EA, JD, President of Nova 401(k) Associates on December 15, 2009 for a valuable review of 401(k) Testing procedures. Testing for the 2009 plan year is likely to contain many challenges. Economic factors have impacted both participant deferral rates as well as employer contributions. Attend this session for a thorough review of ADP and ACP testing fundamentals with special emphasis on how to deal with:

• Formerly Safe Harbor Plans;
• Top Heavy Minimums;
• Recharacterizing deferrals as catch-up;
• Shifting deferrals to match for testing purposes;
• Using alternative definitions of compensation, QNECS and QMACs;
• Corrective distributions - timing, income and reporting;
• Impact on auto-enroll, EACA and QACA

The time is right – get your testing knowledge refreshed and be prepared for testing challenges we are likely to face this year!

Click here to purchase a recording of this webcast.

Ethics: What ERPAs and Pension Administrators Need To Know
Presented by Michael P. Coyne, J.D.
December 1, 2009

What does it mean for a retirement plan professional to act ethically?  TPAs and advisors need to seriously consider this question in light of the roles they fill.  Being ethical isn't the result of reading about ethics or even attending an ethics seminar!  Ethics involves making ethical decisions every day, in every context, based on an ethical standard of conduct.  While it seems obvious to avoid conduct that is dishonest, deceitful or fraudulent, sometimes we find ourselves in circumstances that are not so clear cut, and “doing the right thing” is hard to determine.  In today's webcast, Mike Coyne will discuss how ethical decision-making isn't always easy when facing ethically challenging situations.  Mike will cover:

• How to maintain high professional standards in retirement plan matters;
• How to avoid conflicts of interest, as well as if such conflicts arise, how to resolve them;
• Circular 230 and the role of the Office of Professional Responsibility in enforcing it;
• Circular 230 provisions that are most relevant to enrolled retirement plan agents (ERPAs);
• The types of conduct that may result in discipline under Circular 230; and
• Real life ethically challenging situations that give rise to potential problems, and ways to avoid these problems.

Click here to purchase a recording of this webcast.

Current Hot Topics and Solutions for Today's Retirement Plan Challenges
Original Date: November 19, 2009

2009 has brought a unique set of challenges to the retirement plan industry.  Before the year ends, hear Bob Kaplan discuss a variety of retirement plan “hot topics” that practitioners face in 2009 and beyond.  Bob will focus on the impact the economy has had on administering retirement plans, the affect of recently issued guidance, as well as provide the status of pending regulations.  Attend this interactive webcast to learn about the following hot topics:

• Required Minimum Distributions
• Illiquid Assets in Defined Contribution Plans
• Safe Harbor Relief for Nonelective Contributions
• Post-Severance Compensation Issues (including unused vacation and paid time off)
• Status of Fee Disclosure Regulations
• Status of Participant Advice Regulations; and
• Other New IRS or DoL Releases.

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DB Plan Designs for 2009 and Later: Cash Balance and DB(k) Plans
Original Date: October 20, 2009
Description: Cash balance (CB) plans are growing in popularity among all types of businesses, regardless of size. Those businesses that want to ramp up their retirement savings to levels well beyond those allowed in a traditional DC plan have begun to see the value of the cash balance design. In addition, beginning next year, the DB(k) plan offers businesses an attractive new design option. In this 100-minute Webcast, learn the tools you will need to explain, implement and administer a well-designed CB plan and DB(k) plan. Joan Gucciardi, MSPA, CLU, CPC, MAAA and Norman Levinrad, FPSA, CPC cover:

• A brief primer on CB plans
• How CB plans are tested
• How different CB designs work
• DB(k) plan design and operation for 2010 and later

Click here to purchase a recording of this webcast.

Is Your Firm Prepared to Manage EFAST2 and the 2009 Form 5500 Changes?
Original Date: August 20, 2009
Description: NIPA is pleased to offer a very timely webcast on the new EFAST2 filing requirements for 2009 plan years and the forms that will be used. Janice M. Wegesin, CPC, discusses changes your firm may have to make to its procedures and make suggestions about how to best manage the new electronic filing process, and provide valuable insight into new information the Department of Labor is gathering from these filings.

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Strategies for TPAs that Ignite Growth in People and Profits. Where do we go from here?
Original Date: August 5, 2009
Description: In the midst of a severe economic downturn, NIPA members are facing a difficult operating environment and severe pressure margin pressure.  In this interactive workshop, Marc Emmer, President of Optimize Inc. a California based Management consulting firm, will provide insight on how to optimize business results, while seizing the opportunities ahead.

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Qualified Plans in a Challenging Economy
Original Date: June 24, 2009
Description:
Are you uncertain how to handle issues with qualified retirement plans in an ever-changing industry and during our current challenging economy?

In these tough times, TPAs and consultants have been inundated with questions. Clients are looking for ways to cut costs. Plan sponsors want to know how they can reduce or eliminate plan contributions, and some want to shut down their plans. Plan participants are struggling financially and are asking (and, in some cases, demanding) to withdraw their retirement plan funds.

NIPA and Wolters Kluwer Law & Business (CCH, TAG and Aspen Publishers) want to help administrators and business owners better manage their plan needs in a tough economic climate and an ever-changing industry.

Through this timely webcast presented by Stephen Canter, QPA of Wolters Kluwer Law & Business, you will gain knowledge on various topics that continue to confront plan sponsors, TPAs and consultants due to the economic downturn such as stopping Safe Harbor contributions, cutting back on the company match, plan loan issues, hardship withdrawals, required minimum distribution waivers, full and partial plan terminations due to lay-offs, and much more.

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Managing Partcipant Disclosures- A Review of Current Disclosure Requirements and How to Best Meet Them
Original Date: June 17, 2009
Description:
Are Your 401(k) Disclosures and Delivery Methods Up-to-Date?
NIPA helps administrators and business owners in managing their workflow and business practices with its Webcast presented by Cheryl Morgan, CPC, QKA.

How to adapt your forms and procedures to this Post-PPA environment
Cheryl discusses what's new in a wide-range of the processes that are essential to TPAs/consulting firms - from plan installations and enrollments, to plan terminations and distributions, to participants and beneficiaries.

This is not just another routine disclosure update; although, samples of post-PPA disclosures will be provided. As a consultant to the retirement plan industry, Cheryl shares with you the top-ten procedural changes that will enhance your plan communications and produce the most beneficial results for you and your employer/plan sponsor clients.

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The Latest on EGTRRA Restatements and Plan Termination Review
Original Date: March 18th, 2009
Description: This webcast will cover two important ends of the spectrum - plan document issues for ongoing plans and plan termination procedures.  Many of us are in the thrust of EGTRRA Restatements.  This portion of the webcast will provide practical tips for updating documents.  A sign of the times is also an increase in plan termination requests.  The second portion of the webcast will provide a review of procedural elements involved in Plan Terminations.

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Succession Planning for a TPA Business
Original Date: February 5, 2009
Description: This webcast focuses on exit strategies for business owners, including finding the right buyer for your business, determining a fair value, and preparing before speaking to buyers. The presentation provides practical advice that applies to both sides of the transaction so that you can benefit most from a deal.

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Trashing Your Timesheets - An Alternative to Time and Charges
Original Date: June 19, 2008
Description:The billable hour is dead. Customers do not buy time, and thus professionals do not sell hours. The advantages of Value Pricing over hourly billing have been empirically proven in the marketplace professional knowledge firms around the world. This webinar will further your knowledge of the most complex of the Four Ps of marketing: Price.

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Compensation: Client Consulting Regarding DC Plan Interim Amendments - What You Need to Know About the Treatment of Post-Severance Pay
Original Date: April 17, 2008
Description: The final Section 415 regulations have thrown a wrench in our thinking about what compensation may be counted - and for what purposes. Cheryl will dissect the rules as they relate to defined contribution plans and help you understand.

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Automatic Enrollment & QDIAs - New Rules, New Opportunities
Original Date: December 5, 2007
Description: Automatic enrollment arrangements and qualified default investment alternatives (QDIA) -- two provisions of the Pension Protection Act that not only bolster 401(k) plan participation and retirement savings, but also provide protection and relief for plan sponsors. Join our speakers as they discuss automatic enrollment and QDIAs in light of recent IRS and DOL guidance.

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Quarterly Participant Statements and Other Employee Notices Under PPA
Original Date: March 20, 2007
Description: PPA handed us new requirements for quarterly benefit statements delivered to participants beginning in 2007. Cheryl will help you understand what the law says, what DOL has told us so far, what we need to know, and how to best consult with your clients on the additional disclosures that must be provided with the first benefit statements for the March 31, 2007 quarter ending. She also will discuss modifications that should be made to 402(f) notices and how to incorporate the "right to defer distribution" language into your distribution packages. Get this valuable information now so you can stay ahead of the game!

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