Benefit Restrictions


Session Handout

Benefit Restrictions March 09, 2011 12:30 PM - 1:45 PM

The speakers at this session provide a practical and timely recap of some key IRC Sec. 436 issues. The presenters address the Pension Relief Act’s provision of IRC Sec. 436 relief and some of the questions it raised about handling retroactive changes in restrictions for charity plans (“eligible” and not). They also cover steps you can take to do range certifications to protect yourself and your client, and provide a refresher on amendment testing before an AFTAP is certified. This is not a session to miss!

Session Category: Unassigned
Credits: EA Core: 1.50 CPD: 1.50