Also included in this teleconference will be a brief update on the Automatic Rollover Transitions.

Thursday, March 10, 2005

A 90-minute TeleConference/Live Audio Webcast

1:00-2:30 pm ET / 12:00-1:30 pm CT / 11:00 am-12:30 pm MT / 10:00 am-11:30 am PT

This program will examine the recent final 401(k) and 401(m) regulations, including the choices available to plan sponsors.  

TOPICS:   

• Disproportionate QNECs and QMACs
• Calculation of Earnings on Refunds – Gap Period Income
• Anti-Abuse Rules
• Limitations on the Pre-Funding of Contributions
• Impact on Safe Harbor Plans
• Same Desk Rule Exception for Sale of Subsidiary
• Effective Date Rules – Complying in 2005
• Plan Amendments
• Changes to Hardship Withdrawal Safe Harbors
• Nondiscrimination Testing of ESOP and Non-ESOP Portions of 401(k) Plans
• Impact on Vesting and Forfeitures
• De Facto 401(k) Plans – One-time Election not to Participate 

Moderator: 

T. David Cowart,  Jenkens & Gilchrist, Dallas, TX 

Speakers: 

David N. Levine,  Groom Law Group, Washington, DC

Gregory E.  Matthews, CPA  Matthews Benefits Group, St. Petersburg, FL

W. Thomas Reeder,  Associate Benefits Tax Counsel, US Department of Treasury, Washington, DC

Marjorie Hoffman, Senior Technician Reviewer, Office of Division Counsel/Associate Chief Counsel, Internal Revenue Service, Washington, DC 

Make checks payable to ABA-JCEB and mail to:  740 15th Street, N.W., Washington, DC  20005