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JCEB TELECONFERENCE

ABA Joint Committee on Employee Benefits
The Sections of Business Law, Health Law, Labor and Employment Law,
Real Property, Probate and Trust Law, Taxation and Tort Trial and Insurance Practice
and The American College of Employee Benefits Counsel Present

Recent Treasury Action on HRAs and
Cash Balance Plans: How Does It Affect
Your Small Business Clients?

A 90-minute Teleconference / Audio Webcast

Tuesday, June 17, 2003
1:00-2:30 pm ET / 12:00-1:30 pm CT / 11:00 am-12:30 pm MT / 10:00 am-11:30 am PT

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.
Ref. #JCEBT021008403BA


The teleconference will discuss whether HRAs can be used to reduce health insurance costs for small businesses and review the technical requirements for HRAs. This expert panel will also explore the new Treasury action on cash balance plans and whether the cash balance plan is a desirable plan design for closely held businesses. They will answer questions such as:

  • How does an HRA mesh with a company's existing health insurance?
     
  • Do the HRA rules work for small businesses?
     
  • How does an HRA mesh with a cafeteria plan?
  • How does a cash balance defined benefit plan work?
     
  • What are the advantages and disadvantages of a cash balance defined benefit plan?
     
  • Are cash balance plans getting IRS determination letters now?

Moderator
Paula Calimafde, Esq., Paley Rothman, Bethesda, MD

Speakers
Brian Graff, Esq., American Society of Pension Actuaries, Arlington, VA
Gary Kushner, Kushner & Company, Portage, MI
Al Martin, Esq., Shook Hardy & Bacon LLP, Overland Park, KS
William Sweetnam, Esq., Benefits Tax Counsel, U.S. Dept. of the Treasury, Washington, DC

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