David Powell will participate in the Diocesan Fiscal Management Conference on September 29, 2010 in New Orleans, LA. Mr. Powell will provide an overview of the different types of retirement plans of all types, including defined benefit and defined contribution plans, and whether tax-qualified under Code section 401(a) or 403(b), or non-qualified. He will also focus on the special rules for church plans under the Internal Revenue Code, and recent IRS developments that are of particular interest to employers sponsoring church plans. The purpose of this session will principally be not only to provide an overview of the pension and tax laws applicable to churches for attendees who may not be familiar with the area, but also to alert the attendees to some of the current issues that are arising for church plans and some ideas on how to address those issues. Particular subjects will also include defined benefit versus defined contribution plans, 401(k) plans versus 403(b) plans, current 403(b) plan issues, and the many hidden issues for nonqualified pension arrangements under Code section 409A, an area that many churches have been slow to awaken to the dangers of.


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