Meeting Details

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ASPPA Webcast: Partial Terminations in the Pandemic-OD
1.00 ASPPA
November 3, 2021 To November 3, 2022
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Recorded Webcast
1.00 ASPPA Credit
1.00 JBEA Formal
1.00 JBEA Non-Core

Speaker: Craig P. Hoffman, APM

Attorney/Senior Consultant

Nova 401(k) Associates

Atlantic Beach, Florida


Experience Level for Attendees: Intermediate


Target Audience:  TPAs, CPAs, attorneys, administrators


Keywords:  partial plan terminations; pandemic relief; vesting


IRS Program Number:  CZTXU-Q-01362-21-O


Description:  The pandemic has caused historic unemployment levels throughout the country. As a result, plan sponsors need to focus more on the potential for a partial plan termination (and full vesting of affected participants). Understanding the rules governing partial terminations, and relevant IRS guidance, are more important than ever. To complicate matters even further, the temporary relief Congress has provided overrides the normal rules. This session will cover the standards that cover partial terminations, relevant court cases and the pandemic relief Congress provided.


All webcasts are available for 180 days after enrollment.

  • List Price: $106.00
  • Member Price: $65.00
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