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 how to: select the right plan; correct plan errors; maintain your plan; and file correct forms.

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

Learn more about: Special withdrawal rules for hurricanes Harvey, Irma and Maria; 2017 California wildfires; Plan amendment deadlines; and Rules for all federal disaster areas.

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 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 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.

Learn about: Merger of the master and prototype, and volume submitter programs; Differences between standardized and non-standardized plans; Opinion letter application period for defined contribution plans; Other changes made by Revenue Procedure 2017-41

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.

Learn more about: Potential IRC Section 401(a) failures and Prohibited Transactions arising from Third Party Loan transactions; Asset valuation and funding issues arising from Third Party Loan transactions; and Fiduciary responsibilities when a Third Party Loan is in default or determined to be uncollectible.

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.