40th Enrolled Actuaries Meeting, presented by the Conference of Consulting Actuaries

Labor and Employment partner Gregory Braden and Employee Benefits partners Althea Day and Brian Dougherty will present at the 40th Enrolled Actuaries Meeting sponsored by the Conference of Consulting Actuaries.

Litigation Affecting DB Plans
Gregory Braden | April 13, 2015 | 2:30–4:00 pm
The panel reviews recent court decisions affecting defined benefit plans and pension actuaries.

Fixing Plan Administrator Errors: Right/Wrong/Practical
Althea Day | April 13, 2015 | 2:30–4:00 pm
To err is human; to forgive, regulatory. However, for some common errors, the issues go beyond Voluntary Correction Program (VCP) or Self-correction Program (SCP). Forgiveness from IRS and DOL may not protect you from lawsuits, employee problems, practical issues and other risks. There may also be situations where non-standard corrections are warranted and accepted by the agencies. Our panelists discuss errors you have probably had to deal with, review the standard corrections and other ways of dealing with them, and the issues you should consider.

Early Retirement Windows
Brian Dougherty | April 14, 2015 | 4:00–5:30 pm
Panelists discuss legal, actuarial, and practical issues relating to early retirement windows. Topics covered include non-discrimination testing (including top 25 rules), cost estimates (including estimating acceptance rates), AFTAP calculations, benefit restrictions under Sections 415 and 436, and designing windows to achieve sponsor objectives.