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Basics: Governmental and Church Retirement Plans

ABA JOINT COMMITTEE ON EMPLOYEE BENEFITS  • DATE: June 19, 2013
SPONSORS: The Sections of Business Law; Health Law; Labor and Employment Law; Real Property, Trust and Estate Law; Taxation; Tort Trial and Insurance Practice; and the American College of Employee Benefits Counsel

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A 90-minute TeleConference
WEDNESDAY, JUNE 19, 2013

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

Moderator:
Martha L. Hutzelman, Law Office of Martha L. Hutzelman, Columbus, OH

Speakers:

Sherri Edelman, Manager, EP Technical Guidance and Quality Assurance, IRS Employee Plans, Washington, DC
David Levine, Groom Law Group, Washington, DC
Erica Summers, Conner & Winters LLP, Washington, DC

Governmental and church-related employers have special rules that impact the design and operation of retirement plans that these organizations can sponsor for the benefit of their employees. This teleconference will provide an overview of the features and requirements of retirement plans sponsored by governmental and church-related employers. The teleconference will serve as both a refresher for the more experienced practitioner and as an introduction for the practitioner beginning to work in this area. The panel will address topics such as:
  • Definition of governmental plans
  • Definitions of church-related organizations and qualified church-controlled organizations
  • Types of available retirement plan structures for governments and churches
  • Special rules applicable to governments and churches under 401(a), 403(b), 457(b) and others
  • Pre-ERISA rules applicable to governments and churches
  • Reporting requirements
  • Applicable ERISA fiduciary rules
  • Common errors and correction procedures

   
Basics: Governmental and Church Retirement Plans
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