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Presenter: John Griffin, J.D., LL.M.

Forgetting to account for protected benefits, including "optional forms of benefit," when amending a qualified plan can cause a violation of the so-called "anti-cutback" rules. This is a common mistake made by employers and plan drafters.

In this 2-hour webcast, John P. Griffin, J.D., LL.M. discusses the following topics:

  • Protecting benefits - the basic anti-cutback rule
  • Accruals under defined contribution and defined benefit plans
  • Optional forms of benefit and early retirement subsidies
  • Regulatory exceptions to protected benefit rules
  • Mergers, transfers, rollovers and terminations
  • Impact of the vesting rules
  • Correcting protected benefits violations

Presenter Info:
Industry expert and ERISA attorney, John Griffin, J.D., LL.M., has over 35 years' experience in the employee benefits field, including training and consulting with top firms in the industry.
Qualifies for 2 hours of Continuing Education Credits for ERPA, NIPA, ASPPA, Enrolled Agent and JBEA Non-Core.
Cost:
$149 per participant
ASC clients receive a $50 discount (ASC client cost: $99 per participant)