Richard Perlin authored and presented the following sessions at recent conferences sponsored by the American Society of Pension Professionals and Actuaries and the IRS.

Advanced 401(k) Testing Issues - ASPPA/IRS Great Lakes Benefits Conference, June 2013

This conference is jointly sponsored by the American Society of Pension Professionals and Actuaries (ASPPA) and the IRS. This presentation focuses on more advanced 401(k) testing techniques and elections, how to use them and where they work best. Correction of failed tests are addressed, including the use of distributions, QNEC's, shifting, etc. It also addresses some of the more complex issues regarding safe harbors. The session was intended for more experienced practitioners who have significant experience with 401(k) testing. View a pdf of the presentation here.

 

Advanced 401(k) Design- ASPPA/IRS Great Lakes Benefit Conference, June 2011

This conference is jointly sponsored by the American Society of Pension Professionals and Actuaries (ASPPA) and the IRS. This presentation covers some of the more sophisticated designs and testing techniques for 401(k) and profit sharing plans. It is rated at an intermediate to advanced level for practitioners. View a PDF of the presentation here.

Compensation- ASPPA Annual Conference, Washington DC, October 2010

Compensation can have several different meanings applied to different purposes in the operation and testing of a qualified plan. Compensation can have different measuring periods. In pension plans, compensation is usually averaged over a period of years, and there are conventions used for this purpose as well. Richard Perlin authored and presented this at the national conference for the American Society of Pension Professionals and Actuaries, in Washington, DC, in October 2010. View a PDF of the presentation here.

Plan Conversions- ASPPA Annual Conference, Washington DC, October 2010

It is a common occurrence for a 401(k) plan to change its investment platform. This process entails detailed and complex logistics, with time sensitive compliance issues. Richard Perlin authored and presented this at the national conference for the American Society of Pension Professionals and Actuaries, in Washington, DC, in October 2010. View a PDF of the presentation here.