Plan Sponsor Basics: Cash Balance Plans

Tuesday, March 31, 2015
12:00 PM - 01:00 PM Eastern Daylight Time

Please join us for the first installment of our 2015 Plan Sponsor Basics webinar series, which focuses on the issues that many plan sponsors face in the design and operation of their retirement plans.

This session will review the special rules applicable under the Internal Revenue Code to cash-balance pension plans. We will include a review of final regulations issued by the Internal Revenue Service (IRS) in September 2014 and for which compliance is generally required effective on January 1, 2016 (for calendar-year plans). As part of that review, we will cover some of the more difficult issues that sponsors are wrestling with in bringing their plans into compliance, including how to conform a plan’s interest crediting provisions with the new “market rate of interest” rules, the new “annuity whipsaw” if optional forms are less valuable than the account, and early retirement subsidy rules. 

Tuesday, March 31, 2015
12–1 pm ET 

John Ferreira
Partner, Pittsburgh

Jared Rogers
Senior Client Employee Benefit Advisor, Philadelphia


April 29 | Section 4062(e)—Plant Shutdown Liability
May 20 | Retirement Plan Administrative Compliance Calendar
September 22 | Retirement Plan Correction Issues
October 14 | Fiduciary Issues for Defined Contribution Plans

Please contact Olive To at oto@morganlewis.com.

CLE credit in CA (1.0 hour per webinar), FL, IL, NJ (via reciprocity), NY, PA, TX, and VA is currently pending approval.