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This webinar will cover the basics and the special rules for church-related 403(b) plans. Discussion will include: the different types of plans available and special rules for contributions; housing allowance; and assist Advisors and TPA in recognizing a religious organization.
About the Speakers
Susan D. Diehl
Susan D. Diehl is a preeminent retirement plan and benefits expert. During her career Susan has served on renowned committees at the Internal Revenue Service (IRS) including the Advisory Committee on Tax Exempt and Government Entities (“ACT”), where she contributed to the formation of the IRS’ 403(b) Liaison Group that provides support to employers and financial institutions dealing with 403(b) plans. In addition, Susan has been appointed to and proudly participated in various committees at the Department of Labor (“DOL”) including the ERISA Advisory Council, and the Information Reporting Program Advisory Committee. As an authority on retirement plans, Susan continues to testify before the IRS and DOL on retirement plan regulatory issues.
Danny Miller
Danny Miller is an attorney in Conner & Winters Employee Benefits (ERISA) Practice Group which has earned a national “First Tier” practice area ranking in the 2018 edition of the U.S. News – Best Lawyers® “Best Law Firms” list. He has been practicing in the employee benefits area since 1974, coinciding with the advent of ERISA. For most of that time, Mr. Miller has advised numerous church denominational benefit plans and programs, large independent churches and religious nonprofits on a variety of employee benefit issues peculiar to this niche area of practice. Because of this client base, he has significant expertise in working with church retirement plans of all types, be they 403(b) tax-sheltered annuity plans, 401(a) qualified church plans or nonqualified or section 457 plans adopted by churches or church institutional employers, like church affiliated colleges, universities, hospitals and nursing homes. Mr. Miller has also on occasion assisted employers in preparing and analyzing RFPs on retirement plan administrative services.From 1986 until 1996, a significant amount of Mr. Miller's practice was devoted to working on legislative and regulatory issues of interest to church benefit programs. He has continued to focus his practice on employee benefit and other tax issues of interest to the church benefits community before the Internal Revenue Service and related agencies with employee benefits jurisdiction