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American Bar Association Sections of
Business Law, Health Law, Labor and Employment Law,
Real Property, Probate and Trust Law, Taxation and Tort Trial and Insurance Practice
(under the Auspices of the ABA Joint Committee on Employee Benefits) and
The American College of Employee Benefits Counsel Present
Catch-Up Contributions and Other Pension Guidance under EGTRRA
A 90-minute Teleconference
This program has already taken place.
Audiotapes are available for $150.
For ordering information, contact Nancy Matthews at matthewsn@staff.abanet.org
or (202) 662-8640.
The Economic Growth and Tax Relief Reconciliation Act of 2001 made significant changes for qualified plans, many of which can be adopted by employers at the beginning of 2002 or are already in effect. EGTRRA increased the limits on benefits and contributions to qualified plans and, in a novel approach, permitted additional "catch-up contributions" for participants age 50 or older. Panelists will discuss newly-issued guidance addressing many key issues relating to both the increased limits and the new catch-up contribution feature.
Moderator
Nell Hennessy, Senior Vice President, Aon Consulting, Washington, DC
Speakers
Bill Sweetnam, Benefits Tax Counsel, Dept. of Treasury
Elizabeth Drigotas, Attorney-Adviser, Office of Benefits Tax Counsel, Dept. of Treasury
Leonard Hirsh, Principal, Ernst & Young LLP
Topics Include:
- New section 415 limits
- Impact of limits on minimum funding
- Impact of EGTRRA's sunset provisions
- New proposed regulations on catch-up contributions
- Model EGTRRA amendment
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