Continuing Education Course List

This course provides an overview of the many aspects of the new retirement related legislation know as SECURE 2.0. This bill makes significant changes to most aspects of the retirement environment including expanded contribution limits and credits, enhancements of SIMPLE IRA arrangements, emergency saving account options in 401(k), and matching of certain student loan payments. In addition, we cover changes to excesses, corrections, RMD and rollover rules. Lastly, the timing, amendment and effective dates of key provisions will be discussed.

The U.S. retirement savings system has seen dramatic changes over the years, and there is every indication that this pattern of change will continue. This course addresses critical legislative and regulatory topics on retirement plans and IRAs.

SECURE Act 2.0 gives small business owners exciting new tactics and strategies designed to help them achieve business goals as well as retirement savings objectives for themselves and their employees. Learn how to use qualified retirement plans and executive compensation arrangements to increase retirement income security. New retirement plan design options and enhanced tax credits available as a result of law changes, plus learn how implementing a plan governance process can help mitigate fiduciary liability is also covered.

This course explores cash balance retirement plans and their uses, how they operate and how they can be used in conjunction with 401(k) plans. Identification of organizations that may benefit from a cash balance plan and how to initiate these discussions with business is discussed. Also covered are cash balance plan design considerations, reporting and compliance rules and the process by which these plans are established.

The LTPTE rules can create significant compliance challenges for plan sponsors and service providers who are unaware of scope and implications of these requirements. This presentation highlights the nuances of these rules and how they impact eligibility, vesting, compliance testing, audits and Form 5500 filings. Multiple examples will illustrate the day-to-day impact of these rules and how plan design considerations can mitigate their overall impact.

Plan participants may have a new ability to treat employer contributions as designated Roth contributions within 401(k), 403(b) or governmental 457(b) plans, in addition to their own deferrals. If the plan permits, participants may elect to treat their vested employer contributions as a designated Roth matching or nonelective contributions in the year the amounts are allocated to their accounts. This process offers a strategy to reduce future required minimum distributions and create additional tax-free Roth distributions. The course overviews the trade-offs and considerations when making decisions concerning designated Roth contribution opportunities.

The Pension-Link Emergency Savings Account (PLESA) provides participants a tool to accumulate accessible emergency savings amounts within their retirement plan at work. The participant may take distributions from the PLESA account during the year. In addition, the deferrals to the PLESA account can be matched by the plan sponsor. PLESA accounts must be invested in conservative, principal secure investment vehicles. The PLESA is an optional provision and plan sponsors considering this strategy will weigh the benefits to the participants with the increased complexity to the plan.

Matching student loan payments is a new and intriguing option available for plan sponsors introduced within the SECURE provisions. Recent IRS guidance has provided a framework outline how this provision operates. The presentation outlines the mechanics of the student loan matching programs and the impact on plan sponsors and participants. Areas that are highlighted include the timing and reporting aspects rules, the impact on compliance testing and the participant notification requirements.

To address the lack of plan access head on and a mounting retirement income crisis, a growing number of states now require private- sector business owners without retirement plans adopt state-sponsored retirement plans for their workers. We will discuss the history of state-sponsored retirement programs, which states have programs in place, those that will be launching in the near future, the features of each state plan and possible alternatives for employers in impacted states. Plus, we will discuss the provisions of SECURE Act 2.0 that affect state-sponsored retirement plans.

Participant class action lawsuits targeting sponsor fiduciaries, most often in ERISA-covered defined contribution plans, have been a challenge for plan sponsors for more than two decades. It is not an exaggeration to say that what sponsors/sponsor fiduciaries do in key areas – most critically, in hiring/monitoring recordkeepers and trustees and selecting/monitoring funds for inclusion in the plan’s fund menu – may, in many cases, be affected by concerns about litigation risk. This course addresses fiduciary prudence and loyalty challenges with respect to recurring issues, including fees, fund selection/performance, and company stock, as well as emerging issues with respect to investment in alternatives and crypto and cybersecurity challenges. Our focus is on what fiduciary conduct leads to litigation, what plan fiduciaries should and should not do, and what areas of fiduciary decision-making are most problematic/most likely litigation targets.

Effective events can differentiate a practice and drive real value for all the stakeholders. All too often efforts are wasted on ineffective events. This course provides roadmap for advisors to plan and execute successful events and enhance relationships and credibility.

Plan sponsors are increasingly being help to a higher standard when it comes to protecting participant assets. This course will help you understand the latest guidance on cybersecurity for qualified retirement plans and the role of the financial advisor in cybersecurity.

Plan rules and procedures are contained in a series of governing plan documents and service agreements. Plan officials are faced with analyzing and interpreting numerous documents from multiple entities. By creating a governance process, plan officials can help ensure plan operations are consistent and adhere to fiduciary standards.

ERISA entrusts the care of retirement benefits and the proper operation of retirement plans to “fiduciaries” of the plans, such as the business owners who sponsor them. Fiduciaries who fail can face penalties and personal liability for plan losses. Attend this course to understand fiduciary responsibilities and liabilities, how to identify the different types of plan fiduciaries and implement fiduciary liability reduction strategies and tactics.

Rollover rules are changing in light of DOL and SEC guidance; know the steps to uncovering plan distribution options; recognize four common rollover scenarios; and adapt a process for implementing and repeating compliant rollovers.

Environmental, Social and Corporate Governance (ESG) investing is an exciting and progressive issue affecting potentially millions of retirement plan participants. This course will help you understand how to support plan sponsors and participants in making effective decisions regarding ESG funds.

This course gives you a broad overview of Social Security and helps you understand taxation, working while receiving benefits, divorce, and WEP/GPO, withdrawing application, executing a Social Security Planning Strategy.

Our goal is to help you identify surprises and hidden elements of Medicare that are often overlooked as well as help you avoid the traps and pitfalls that come with Medicare.

Learn how to design effective qualified retirement plans that meet a plan sponsor’s objectives for the business and help improve employee financial wellness.

Learn the basic requirements for a retirement plan to be qualified for tax benefits, and the ramifications of losing tax qualified status. The course covers required plan language, as well as discretionary options a plan sponsor may choose.

Learn how businesses can better appeal to prospective workers in a competitive labor market by offering a nonqualified plan combined with corporate owned life insurance (COLI) to a business’s most valued employees.

Fully understanding all the benefits available to your clients through their company-sponsored retirement plan can be daunting. Let us help make it easier. Together we will identify important plan features, options and opportunities you may be overlooking. We want to help empower you with custom strategies to optimize your clients' retirement planning to its fullest.

The investment policy statement (IPS) is not a static document. Changes in the macroeconomic, inflationary, and regulatlry environmanets call for an ongoing reevaluation of any IPS and prudent plan officials seek to incorporate these changes on a timely basis. In this course, we review the history and purpose of an IPS in DC plans. Then we'll look at some changing trends, regulations and market conditions that might impact traditional IPS language. Then we will dive deeper in to some potential IPS gaps and problems plan committees can address with timely IPS amendments and updates. Lastly, we will explore managed accounts and their unique evaluation and monitoring challenges within the IPS.

This course begins with an exploration of the basics of the 408(g) Fiduciary Advisor rules, focusing on the benefits to participants, advisors and plan sponsors. This includes how advisors can look at their practice and prepare to deliver 408(g) Fiduciary Advisor services. This course also discusses the coordination of the 408(g) requirements, what types of internal and external support is needed, and th types of service providers that advisors might partner with to deliver 408(g) Fiduciary Advisor services. Finally, the types of audited EIAAs that exist today and those that might develop going forward are covered.

To address the lack of plan access head on and a mounting retirement income crisis, a growing number of states now require private sector business owners without retirement plans adopt state-sponsored retirement plans for their workers. Illinois was one of the first such states. We will discuss the history of state-sponsored retirement programs, an overview of the illinois plan, including employer and employee eligibility; potential penalties; and current investment options.

To address the lack of plan access head on and a mounting retirement income crisis, a growing number of states now require private-sector business owners without retirement plans adopt state-sponsored retirement plans for their workers. That list of states now includes Maryland. In this course we will examine the history of state-sponsored plans and then dig into the details of MarylandSaves, including employer and employee eligibility, investments, and the impact of SECURE 2.0 on state-sponsored retirement plans.

To address the lack of plan access head on and a mounting retirement income crisis, a growing number of states now require private-sector business owners without retirement plnas adopt state-sponsored retirement plans for their workers. That list of states now includes Washington and Oregon. In this course we will examine the history of state-sponsored plans and then dig into the details of OregonSaves and what's next in Washington, including employer and employee eligibility, investments, and the impact of SECURE 2.0 on State-sponsored retirement plans.