Employee Benefit Plans Conference 2018

May 14, 2018 ‐ May 17, 2018


You’ve relied on the AICPA Employee Benefit Plans Conference and related events for the tried-and-true: specialized content, authoritative speakers and a chance to pause and check in with your peers. This year’s conference brings back all of your favorite aspects, plus a reimagined look at what an industry conference should be.


The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association’s website, educational materials, products, and services. The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association’s Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately. 


Sessions

Auditing and Reporting for Terminating Defined Benefit Plans

May 17, 2018 9:45am ‐ May 17, 2018 11:00am

Identification: EBP1862

This session will provide an overview of key changes associated with the audit, as well as the reporting, when a defined benefit plan sponsor concludes the plan’s termination is imminent. The discussion will also cover the requirements for the liquidation basis of accounting, including examples of financial statements.

Upon completion of this session attendees will be able to:
• Evaluate the plan sponsor’s conclusion that termination is imminent
• Interpret audit risk factors associated with terminating the plan
• Evaluate the liquidation basis of accounting changes in reporting when it comes to plans you audit

Speaker(s):
Tags: A and A
Standard: $49.00

No Determination Letter? How about a Legal Opinion?

May 17, 2018 9:45am ‐ May 17, 2018 11:00am

Identification: EBP1863

Since the announcement by the Internal Revenue Service that they would no longer issue individual Determination Letters for plans that do not use a prototype, there has been much concern and confusion. The latest option is a legal opinion - come hear the pros and cons!

Objectives:

- Identify the value of the Determination Letter and the value of alternatives that are available to plan sponsors

- Learn about Reliance for Determination Letters -Select most appropriate option, out of other options, for your plan or client's plan

Speaker(s):
Standard: $49.00

Benefits for Expats and InpatsBenefits for Expats and Inpats

Preview Available

Benefits for Expats and Inpats

May 17, 2018 9:45am ‐ May 17, 2018 11:00am

Identification: EBP1864

Considerations with respect to the taxation and reporting of employee pension plans for cross-border employees. By the end of the session, the participant should be able to
• Identify and describe US tax implications of participation in non-U.S. pension schemes
• Describe the difference between funded and unfunded plans
• Consider differences between defined contribution and defined benefit plans
• Identify the section 402(b) tax treatment for a US taxpayer
• Describe the special “grantor trust” rule for foreign plans subject to section 402(b)
• Identify and describe US information reporting requirements resulting from participation in non-U.S. pension schemes.

Speaker(s):
Standard: $49.00

How to Draw to an Inside Straight with a Tax Professional

May 17, 2018 9:45am ‐ May 17, 2018 11:00am

Identification: EBP1865

This session will assist the tax professional in showing how they can add value to:
* the design and implementation of the qualified plan
* the ongoing administration
* the audit process
After this session the attendee will:
1. Recall the tax professionals role in designing and implementing qualified plans, third party administrations and qualified plan audits

Speaker(s):
  • Carol E. Zurcher, C.P.A., P.F.S., C.G.M.A., Partner, Thomas, Zurcher & White, P.A.
  • Wayne R. Kamenitz, Dual MBA Taxation & Finance, Vice President & Regional Compliance Practice Leader, Segal Company
Standard: $49.00

Stop Guessing: Using Plan Participant Data to Select a QDIA

May 17, 2018 9:45am ‐ May 17, 2018 11:00am

Identification: EBP1866

Starting in 2008, the Department of Labor provided plan sponsors with some level of cover when selecting a QDIA, or qualified default investment alternative, from three anointed types of qualified investment options:
1) target-risk or balanced funds
2) target-date funds
3) retirement managed accounts

To receive this cover, plan sponsors must follow a prudent QDIA selection process. When selecting a target-risk fund there is an obligation to consider plan demographics, that may carry over to selecting other QDIAs. Unfortunately, there has been a lack of clear guidance on practical methods for incorporating plan demographics into the selection of the QDIA.
• Identify what data plan fiduciaries are required to consider when selecting a QDIA
• Recognize how recent technological advances make it possible for plan fiduciaries to consider plan demographics when selecting a QDIA
• Recall how that same data can be used to choose an appropriate target-date fund glidepath
• Identify how the recent development of “dynamic default” solutions may factor into the QDIA decision

Speaker(s):
  • Tom Idzorek, CFA, Chief Investment Officer, Retirement, Morningstar Investment Management, LLC
Standard: $49.00

Ask the Experts: Auditing & Accounting

May 17, 2018 11:10am ‐ May 17, 2018 12:25pm

Identification: EBP1867

Bring specific questions and hear from industry experts, including members of the AICPA’s expert panel, who deal with emerging issues and current service opportunities, in practical and helpful terms.

Objectives:

- Use answers from audience questions related to EBP.

- Apply best practices to take back to your firm to apply to EBP practice.

Speaker(s):
Tags: A and A
Standard: $49.00

Ins and Outs of Health Care Arrangements

May 17, 2018 11:10am ‐ May 17, 2018 12:25pm

Identification: EBP1869

This session is for plan sponsors, tax professionals, and auditors who want a better understanding of health reimbursement accounts. This session will:

- Identify the various types of health reimbursement accounts (HSA, HRA, flex spending accounts, etc.) available to employees.

- Recall audit and tax considerations for each, self-insured plan issues, discrimination issues, and legislation surrounding health reimbursement arrangements.

Speaker(s):
Standard: $49.00

Stop Paying Unnecessary DB Plan Expenses

May 17, 2018 11:10am ‐ May 17, 2018 12:25pm

Identification: EBP18SS1

DB plan expenses are increasing at an alarming rate. The Pension Benefit Guarantee Corporation (PBGC) charges both a fixed premium per person which will increase to $80 per participant in 2019 (130% increase since 2012) and a variable premium on the amount of underfunding that will increase to 4.4% in 2019 (a 400% increase since 2013). These premiums can be reduced or avoided by fully funding the plan and/or reducing the number of participants. This session will:
- Identify how plan sponsors are using new strategies to reduce the cost of the plan and
- Identify strategies to help manage the funded status to meet their objectives

Speaker(s):
Tags: A and A
Standard: $49.00
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