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Course

Public Sector 401, 403 and 457 Plans

Topics Covered

  • Oversight
  • Fiduciary responsibilities
  • Compliance
  • Fund performance and fees
  • Education
  • Customer service
  • Options and trends

Course Outline

View course outline

Day 1

  1. Historical Public Sector Characteristics
    1. Defined benefit (DB) plans
    2. Defined contribution (DC) plan options
    3. Hybrid pension plans
    4. Social Security alternative
  2. Defined Contribution Oversight
    1. Federal government role
    2. State government role
    3. Provider role
    4. Employer role
  3. Basic Defined Contribution Responsibilities
    1.  Eligibility
    2. Enrollment
    3. Beneficiaries
    4. Qualified domestic relation orders (QDROs)
    5. Employment changes
    6. Distributions
  4. Changing Employer Responsibilities
    1. Small Business Job Protection Act
    2. IRS Interpretive Bulletin 96-1
    3. Economic Growth and Tax Relief Reconciliation Act (EGTRRA)
    4. Sarbanes-Oxley Act
    5. Treasury regulations
    6. Pension Protection Act
    7. Worker, Retiree and Employer Protection Act
    8. Small Business Jobs Act of 2010
    9. DOL regulations
    10. Prospective legislation/regulation
  5. Employer Trends in Meeting New Responsibilities
    1. Organization of function
    2. Management of responsibilities
    3. Using marketplace competition

Day 2

  1. Options and Trends
    1. SDBA
    2. Loans
    3. Sidecar/deemed IRAs
    4. Investment advice
    5. Asset allocation models
    6. Employer matching
    7. Multi- to single provider
    8. Automatic enrollment
    9. Managed accounts
    10. GASB (retiree health accounts)
  2. Managing Investment Oversight
    1. Investments 101
    2. Internal oversight
    3. Importance of coordinating with DB plan
    4. Coordinating with DB plan
      1. Calculation of DB amount
      2. Integration with DC assets
    5. Discussion with DB/DC managers
  3. Developing Educational Programs
    1. Decision-maker education and training
    2. Participant education
  4. Case Study
    Attendees will discuss a fictional city’s DC plan, addressing various challenges, including a disengaged, dysfunctional oversight committee that has not received training for over six years; an outdated plan document; no contracts on file for the three providers, who also have no structure or coordination; 120 investment choices with extremely high fees; low participation among the city’s employees; inconsistent legal requirements; and more. Attendees will apply learnings from the course to identify and recommend strategies for the city to meet these challenges.

Course Applies To

October 2026

October 2 - 3, 2026
Caribe Royale Orlando, Orlando, FL

Pricing

Through August 17, 2026

US$1,495.00

Member

US$1,715.00

Nonmember

After August 17, 2026

US$1,795.00

Member

US$2,015.00

Nonmember

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Continuing Education

Educational sessions at this program can qualify for CEBS Compliance credit. Visit www.cebs.org/compliance for more information.

Agenda

October 2026

Friday, October 2 - Saturday, October 3, 2026

Caribe Royale Orlando, Orlando, FL