Learn about the elimination of determination letter application requirements; new methodology for determining Audit CAP sanctions; modifications to the Self Correction Program; and consolidation of prior guidance.

Learn about hours of service; changes in employee status; student participation and other 403(b) rules.

Learn about EPCU compliance checks; difference between compliance checks and audits; responding to compliance check letters; recent project results; and using project results to review your plan.

Learn about new guidance for individually designed plans; when letters may be available in the future; new approach to remedial amendment periods; changes to interim amendment rules and new tools to help plans make required amendments.

Learn about Testing for Nondiscriminatory Amounts; Testing for Nondiscriminatory Availability; and Considering Practical Situations.

When is accumulated sick and vacation leave pay subject to Federal Employment Taxes? When can taxes be deferred and for how long? What is an elective contribution?

Learn about basic universal availability rules; treatment of adjunct faculty, part-time, seasonal, and temporary employees; the 20 hours per week and 1,000 hours rules; controlled group situations and concerns; Mayo ruling on medical residents and its impact; annual required notice to employees; and ways to find, fix, and avoid universal availability errors.

Learn about changes you must make to your plan (Notice 2015-84); if your plan can apply for determination letter during the third cycle A; and IRS resources to help you amend your plan.

Learn about Examination program priorities for the new fiscal year; Form 5500 Series return errors and how to avoid them; recurring errors found in 401(k), 403(b), large case, and multi-employer plans; hot topics and issues in Employee Plans today; the recent Compliance Unit projects and summaries of completed projects.

Learn about how Revenue Procedures 2015-27 and 2015-28 make it easier to correct elective deferrals failures; fix ongoing IRC 415 annual addition limit failures affecting some plans; recover overpayments paid to plan participants; and fix some participant loans and required minimum distribution failures through reduced IRS fees.

Learn about low-cost retirement plans; low-maintenance alternatives to traditional 401(k)s; points to consider in choosing a plan for your business; and resources for setting up and operating your plan, and avoiding plan mistakes (60 mins.)

Learn about what type of plans can make loans to participants; what are the conditions a plan must follow to make loans; what are the required terms of a plan loan; how plan loans may be taxable under IRC Section 72(p); when plan loans violate the prohibited transaction rules of IRC Section 4975; how to fix plan errors involving loans.

Learn about Internal Revenue Code Sections 414(s) & 415 compensation; identifying which definition may be used for each plan purpose; common plan failures involving compensation.

Major requirements for prototype or volume submitter 403(b) plans seeking a favorable IRS opinion or advisory letter.

Which retirement plan records to keep and how long to keep them