SECURE 2.0 added Code Section 401(o). This section created a path for small employers to freeze their defined benefit plans. Plans that meet the requirements of the new law may be frozen for new entrants, avoid Section 401(a)(26) going forward and pass combined plan testing without a gateway requirement.

About the Speaker
Kevin is the founder of Pinnacle Plan Design, LLC, a third-party administrator for employer-sponsored qualified retirement plans. Kevin specializes in designing defined benefit retirement plans to maximize the benefits for business owners and principals. He is a leading national speaker and published author in the pension field, specifically in the area of cash balance plan design and administration. In recognition of his contributions as an educator to the retirement plan and actuarial profession, Kevin has received the 2019 Edward E. Burrows Distinguished Achievement Award from the American Society of Pension Actuaries (ASEA; formerly ACOPA), as well as the 2015 Educator’s Award from the American Society of Pension Professionals and Actuaries (ASPPA). Kevin earned his Bachelor’s of Science in Accounting from Syracuse University and soon after became a CPA. He is an active member of ASPPA, where he has served on the Board of Directors as well as the Government Affairs Committee (GAC). Kevin, along with his fellow actuaries at Pinnacle Plan Design, have authored the 2016-Present editions of the Defined Benefit Answer Book, published by Wolters Kluwer. He is also a founding member of ASEA. In 2017, Kevin was nominated and named a Fellow of the Society of Enrolled Actuaries, the highest achievement within ASEA.

Kelsey Mayo, J.D., is the lead employee benefits partner with Poyner Spruill LLP, a law firm based in North Carolina and serving clients nationwide. She works with TPAs, business owners, and HR executives to understand and manage employee benefits and executive compensation arrangements. Kelsey routinely represents clients before government agencies and has extensive experience in virtually all aspects of employee benefit plans and executive compensation arrangements. She serves on ASPPA’s Government Affairs Committee as the Chair of the IRS Subcommittee and regularly presents for ASPPA.

Participant Information
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