Jenifer Cromwell, David Levine, and Tammy Killion will participate as speakers in the  BNA Webinar, “End-of-Year Employee Benefit Plan Issues” on November 17, 2010, from 12:30 – 02:00 PM ET.

Urgent year-end deadlines are looming for pension and health plan sponsors. As the end of 2010 approaches, employee benefit plans – both retirement and health care – should be reviewed and amended for a long list of action items in order to avoid liability for noncompliance. At the same time, a variety of opportunities are available or on the horizon.

This webinar will focus on providing an overview of the various issues facing employee benefit plan sponsors and their advisors as 2010 ends and 2011 begins.

  • Health Care Plans. Health care reform dominates the focus of many employee benefit plan advisors, particularly because the enforcement agencies are releasing regulations at a swift pace. Employers need to decide whether to maintain grandfather status and amend their plans for new rules on dependent coverage for adult children, preexisting condition exclusions and lifetime and annual limits, to name a few. They need advice on how to update their payroll and administrative practices and participant communication materials.
  • FSAs, HRAs, and HSAs and OTC Drugs. OTC drugs no longer may be reimbursed without a prescription.
  • Roth IRA Conversions. In 2010 only, IRA owners have the choice of recognizing conversion income ratably in 2011 and 2012, or recognizing it all as ordinary income in 2010. Careful planning in utilizing this opportunity is required in the current economic environment.
  • §409A Nonqualified Deferred Compensation Plans. The end of the year is the last chance to correct plan document errors and related operational failures to avoid penalties.
  • In-Plan Rollovers to Designated Roth Accounts. A recent law permits plan sponsors to offer in-plan Roth conversions, but most plans would have to be amended to offer this option.
  • Deadline Checklist for Amendments Required by Legislation. The close of 2010 is the last chance for some plan amendments required by the Heroes Earnings Assistance and Relief Tax Act of 2008 and the Pension Protection Act of 2006, such as the diversification requirements that apply to defined contributions plans.

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