Retirement Plan Basics
Topics Covered
- Introduction to retirement plans
- Overview and social security
- Qualified retirement plans
- Defined benefit plans
- Defined contribution plans
- Comparing and contrasting plans
- Hybrid plans
- The future of retirement
- Overview of plan types
- IRS code requirements
- ERISA requirements
- Fiduciary duties
- Correcting retirement plan errors
- Non-qualified deferred compensation plans
- Case study
Course Outline
Day 1
- Overview of Social Security
- History and philosophy
- Eligibility for Social Security benefits
- Calculating Social Security benefits
- Retirement options by age
- When to apply for benefits
- Social Security benefits for family members
- Disability and Medicare
- Retirement Plans in Context of Total Rewards and Workforce Planning
- Qualified Retirement Plans
- IRS requirements
- Advantages of a qualified plan
- Possible areas of discrimination
- Key laws
- Types of plan sponsors
- Types of regulations
- Types of retirement plans
- Defined Benefit (DB) Plans
- What is a DB plan?
- Different types of DB plans
- Principal design features
- Integration with Social Security
- Funding
- The actuarial process
- Defined Contribution (DC) Plans
- What is a DC plan?
- Different types of DC plans
- Principal design features
- Comparing and Contrasting DB and DC Plans
- Hybrid Plans
- What are hybrid plans?
- Different types of hybrid plans
- How hybrid plans compare with DB and DC plans
- Transition considerations
- Variable DB plans
- Case Study
Day 2
- Internal Revenue Code Requirements
- Eligibility requirements/entry dates
- Included and excluded employees
- Allocation conditions
- Vesting rules/forfeiture events
- Rehired employees
- Nondiscrimination testing (Coverage/ADP & ACP/Rate group)
- Top-heavy requirements
- Limits on contributions (415 limits/402(g) limits)
- Distributions
- Death benefits (before 2020)
- Death benefits (on or after 2020)
- Qualified domestic relations orders
- Taxation of distributions and rollovers
- Automatic enrollment
- ERISA Requirements
- Form 5500
- Required disclosures to participants
- Fidelity bond
- Blackout notices
- Anti-alienation rule
- Timing of elective deferral deposits
- ERISA Fiduciary Requirements
- Who is an ERISA fiduciary?
- Types of ERISA fiduciaries
- ERISA fiduciary duties
- Fiduciary liability
- Co-fiduciary liability
- Participant direction of investments
- Employee Plans Compliance Resolution System (EPCRS)/Correcting Errors
- IRS's Employee Plans Compliance Resolution System
- Types of errors that can be corrected
- Correction programs available
- DOL's Voluntary Fiduciary Correction Program
- DOL's Delinquent Filer Voluntary Correction Program
- Other Plans
- Government
- Church
- Nonqualified Deferred Compensation Plans
- Case Study
In the case study, attendees will be asked to prepare a retirement plan proposal for a fictitious company and present it to the "board of directors." - The Future of Retirement
- Accounting changes
- Legal changes
- Economic changes
- Government fiscal challenges
- Demographic changes
- Generational changes
- Activity: Reflection and discussion of your retirement plans
Course Applies To
April 29 - 30, 2026
Hilton Scottsdale Resort & Villas,
Scottsdale, AZ
Pricing
Through March 16, 2026
US$1,495.00
Member
US$1,715.00
Nonmember
After March 16, 2026
US$1,795.00
Member
US$2,015.00
Nonmember
September 28 - 29, 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
Continuing Education
Educational sessions at this program can qualify for CEBS Compliance credit. Visit www.cebs.org/compliance for more information.
Agenda
Wednesday, April 29 - Thursday, April 30, 2026
Hilton Scottsdale Resort & Villas, Scottsdale, AZ
8:00 AM - 10:30 AM
10:30 AM - 5:00 PM
8:00 AM - 3:00 PM
Monday, September 28 - Tuesday, September 29, 2026
Caribe Royale Orlando, Orlando, FL
8:00 AM - 10:30 AM
10:30 AM - 5:00 PM
8:00 AM - 3:00 PM