To retain the tax deferral advantages of tax qualified benefit plans for both employers and employees, plans are required to be designed and maintained in compliance with nondiscrimination, minimum coverage and participation rules. These complex rules apply to traditional defined benefit plans, cash balance defined benefit plans, frozen defined benefit plans, “grandfathered” defined benefit programs, 401(k) and other defined contribution plans. They also apply to combinations of defined benefit and defined contribution plans.

The presenters provide an overview of the rules and illustrate how they apply to the plans of individual plan sponsors. Both large employer plan aspects and closely held employer plan aspects are considered.

Speakers