Speaker: Kizzy M. Gaul, Esq., CPC, QPA, QKA®, TGPC, CIP – ERISA Attorney, Ascensus
Experience Level Of All Atteendees: Intermediate
Target Audience: TPAs, Recordkeepers, Administrators
Keywords: Cycle 3, Restatement, Long-Term Part-Time, SECURE Act, CARES Act, W-4R
IRS Program Number: CZTXU-Q-01505-22-S
Description : It has been another busy year for 401(k) plan developments. Learn about the following hot topics as we gear up for 2023.
· The new IRS 90-Day pre-examination compliance pilot
· Correction options for a missed cycle 3 restatement
· SECURE and CARES Act amendment extensions and anti-cutback guidance
· Required withholding form changes for 2023 and the introduction of Form W-4R
· The rules for and benefits of retroactive plan and Safe Harbor plan adoption
1. Describe the 90-Day pre-examination compliance pilot and adapt audit conversations with plan sponsors.
2. Identify opportunities for retroactive plan or Safe Harbor adoption.
3. Prepare for the introduction of Form W-4R for withholding.
CE Credit (Live program): 2 ASPPA, 2 NAPA Relevant Topics, 2 NTSA, 2 JBEA non-core, JBEA Formal, 2 ERPA