american law institute employee benefit plans of … · • practical implications of contracting...

Employee Benefit Plansof Tax-Exempt andGovernmental Employers

THURSDAY - FRIDAYOCTOBER 5 - 6, 2017WASHINGTON PLAZA HOTELWASHINGTON, DC

American Law InstituteC O N T I N U I N G L E G A L E D U C A T I O N

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OF EXCELLENCE INY E A R S

30TH ANNUAL ADVANCED COURSEand LIVE VIDEO WEBCAST

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1) Register by August 31, 2017 and SAVE $200.* Enter coupon code CZ009EB2 at checkout.

2) Have two or more who want to attend from the same organization? The first attendee pays full price, and all additional attendees from the same organization come at HALF PRICE! Call 1-800-CLE-NEWS (253-6397) or register online using the group registration option.

3) Full-time employee of a federal, state, or local government or government agency? SAVE 30% off the regular tuition! Contact ALI CLE Customer Service at 1-800-CLE-NEWS (253-6397) or [email protected].

*Valid on new registrations for in-person course only; discounts may not be combined.

HOTEL ACCOMMODATIONS

A limited block of rooms has been reserved at theWashington Plaza Hotel. Room rate: $269 per night, single occupancy. These rooms will be held as a block, unless exhausted, until September 8, at which time they will be released to the general public. Registrants must make their own hotel reservations and indicate that they are attending the ALI CLE Employee Bene� ts Plans program to qualify for rooms in the block.

Room reservations may be made by calling the Washington Plaza Hotel, 10 Thomas Circle, NW, Washington, DC 20005; phone (202) 842-1300 or (800) 424-1140, or online using promo code WO34Q or by going to: https://www.reser-vations-page.com/C00519/H11149/ov.aspx?pc=WO34Q. Con� rmations will be sent by the hotel. Please read the cancellation policy carefully.

Complimentary WiFi will be available in the meeting room.

STUDY MATERIALS

Going green in 2017! Course materials will be available in electronic format for download the week before and during the course. Print materials will not be distributed. All registrants are advised to bring laptops or tablets to the course to view the course materials, including updates.

Go to www.ali-cle.org/CZ009 for more info about:Registration/cancellation/requirements for persons with disabilities/scholarships

MANDATORY CLE CREDIT

ALI CLE programs are accredited in all MCLE jurisdictions. Credit in CO is available by reciprocity; credit in ID, LA, and RI is available upon request. For speci� c information on CLE, CPE, or other professional accreditation in your state, e-mail [email protected], go to http://www.ali-cle.org/mcle, or call 1-800-CLE-NEWS.

ALI CLE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing profes-sional education on the National Registry

of CPE Sponsors. State boards of accountancy have � nal authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For information on ALI CLE’s complaint and refund policies, call Customer Service at (800) CLE-NEWS. CPE credit hours for this course: 16.5 in Taxation (group-live and group-internet based programs). Learning Objectives: Acquisition of knowledge and skills to develop pro� ciency as a practitioner; maintenance of professional competence as a practitioner. Suggested Prerequisite: Experience in practice in subject matter. Level of Instruction: Advanced

ADDITIONAL INFORMATION

S E E I N S I D E F O R D E TA I L S

Featuring Practical Solutions to Problems under the Internal Revenue Code, ERISA, Other Federal Laws, and State Law Requirements

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EMPLOYEE BENEFIT PLANS OF TAX-EXEMPT AND GOVERNMENTAL EMPLOYERS

Don't miss your opportunity to learn the latest issues facing tax-exempt andgovernmental employers under the Trump administration. Hear solutions and strategies from leading benefits professionals from the private,non-profit, and governmental sectors as they examine the impact of thelatest legal changes to plan provisions and employer operations.

Offering expert analyses as well as practical tips and strategies, this year ’s program explores such issues as:

• The 403(b) plan investment litigation

• Life without determination letters and other updates to the EPCRS program

• Financially troubled pension plans

• Church plan litigation and its implications, including a discussion of the Supreme Court’s decision in Advocate Health Care Network v. Stapleton

• Governmental plans update, including the Normal Retirement Age regulations

• Proposed regulations under §457(f ) and re-proposed regulations on inclusion of income under §409A

• Practical implications of contracting for benefit plan service providers

• Tax issues in negotiating employment and severance agreements

• Updates from the DOL, Treasury, IRS, and the Hill

Register today! Find out what these and other key legal and regulatorydevelopments mean for the future of tax-exempt and governmentalemployee benefit plans; get briefed on the latest legal trends andenforcement efforts; and learn – from current government officials who make and administer the rules – about recent and expected plan changesaffecting government and tax-exempt employers.

Find out why employee benefits lawyerscome to this course year after year!

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14.0 C L E C R E D I T H O U R S , I N C L U D I N G1.0 H O U R O F E T H I C S

16.5 C P E C R E D I T H O U R S I N T A X A T I O N

P R O G R A MF o r f u l l p r o g r a m d e t a i l s , p l e a s e v i s i t

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October 5, 2017 7:30 AM Registration and

Continental Breakfast

8:30 AM Welcome andAnnouncements – ALI CLE Staff

V I D E O W E B C A S T S E G M E N T A

8:30 AM Hot Topics in Tax-Exempt and Governmental Plan Benefits

State laws protecting benefits, their unintended consequences, and related legal challenges in California and elsewhere; financially troubled pensions plans in Puerto Rico, Chicago, Dallas, and elsewhere; the latest on the DOL’s fiduciary regulation for tax-exempt employers; plan governance and risk management strategies for governmental plan investments; overseas investments and govern-mental plan requirements —FBAR, FATCA, UK FATCA, and CRS; tax issues for infrastructure investing; IRC Section 503 prohibited transaction requirements

9:30 AM Current State of the Church Plan Litigation and its Implications

A report on the outcome of the Advocate Health Care Network Supreme Court case in favor of the church hospitals, what other issues remain, and what practical steps church plan sponsors and their vendors should take going forward

10:30 AM Networking and Refreshment Break

10:45 AM Governmental PlansUpdate (Other ThanLitigation): NRA, ANPRAM, and 414(h) Pick-Ups

Recent developments for governmental plans, including: plan investments and governance; the status of the anticipated proposed regulations on the governmental plan definition; and issues in pick-ups

11:45 AM EPCRS for 403(b) and Other Qualified Plans Maintained by Charitable and GovernmentalRetirement Plans: Current Issues

The latest updates and changes to the EPCRS program and how it is impacted by the demise of the determination letter program; 403(b) plan remedial amendment period and access to self-correction; new IRS required amendments and operational compliance lists and how those tools can be used by plan sponsors; life without periodic determination letters for employers that do not fit neatly into prototype plans; the value of a private opinion on a plan

12:45 PM Lunch for Faculty andRegistrants(provided by ALI CLE)

V I D E O W E B C A S T S E G M E N T B

1:45 PM Church Plans Update Other Than Litigation

Developments and hot topics impacting church plans other than the Advocate Health Care Network decision, including plan-to-plan transfer issues and proposed legislation on non-qualified church-controlled organizations

2:15 PM Fiduciary Lessons from the Recent 403(b) Fee Lawsuits and Tax-Exempt Employer Retirement Plan Update

Recent 403(b) fee lawsuits and lessons to be learned; other recent developments for retirement plans for tax-exempt employers, including 403(b) prototypes, the remedial amendment period, volume submitter status, 403(b) plan fee litigation, and other litigation concerns

3:15 PM Networking and Refreshment Break

3:30 PM Hot Topics for 457(f )/409A Plans

The proposed regulations under IRC Section 457(f ), the re-proposed regulations on the inclusion of income under IRC Section 409A, and a practical review of how these impact compensation arrangements for employees and executives; basis issues in 457(f ) and prospects for the final regulations

4:30 PM Ethical Issues inRepresentingGovernmental and Tax-Exempt Employers

Ethical issues in recent cases on representing employee benefit plans and their fiduciaries and committees; practical aspects of the attorney-client privilege, the fiduciary exception, and the limitations thereon; work product doctrine, privilege logs, and everyday considerations for protecting privilege and work product protection

5:30 PM Questions and Answers

5:45 PM Adjournment for the Day

October 6, 2017 7:45 AM Continental Breakfast and

Networking Session

V I D E O W E B C A S T S E G M E N T C

8:15 AM Welfare Plan Issues

The impact of legislative changes (or lack thereof ) on health and welfare benefit plans; tax reform’s impact (if enacted); EEOC and wellness program final regulations under the ADA and for non-ERISA plans state laws, e.g., in NY and CA; GINA and the litigationsurrounding wellness programs; service provider audits from the DOL; changes in disability claimprocessing under the finaldisability claims procedureregulations; administering group health plans under the newadministration; ACA litigationissues; HIPAA privacy and security audits; other governmental audit initiatives; issues to consider when providing opt-out payments for not taking health coverage under the FLSA and labor laws; evolving retiree medical obligations; the litigation fallout after Tackett and subsequent cases

9:15 AM Considerations inContracting for Benefit Plan Vendors

Issues to consider whencontracting for employee benefit plan service providers, including changing laws, data privacy andcybersecurity issues, andexpectations of plan sponsors and participants; vendor selection; litigation and the plan sponsor’s fiduciary duties for selecting and monitoring plan service providers

10:30 AM Negotiating Employment and SeveranceAgreements

Tax implications (including IRCSections 409A, 457(f ), 4980B, and 4958) and employment and labor law issues in employment andseverance agreements; retaining and recruiting key personnel with the various legal boundaries

11:30 AM Questions and Answers

11:45 AM Lunch Break (on your own)

V I D E O W E B C A S T S E G M E N T D

Government Perspectives and Q & A

1:15 PM DOL Update

2:00 PM Treasury Update

3:00 PM IRS Update

3:45 PM Legislative Update

4:30 PM Adjournment

Greta E. CowartWinstead PC (ALI Member)

David W. PowellGroom Law Group, Chartered

Planning Chairs (also on faculty)

A L L T I M E S E A S T E R N

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FacultyG O V E R N M E N T ( i nv i t ed )

Robert NeisBene� ts Tax Counsel, O� ce of Tax Policy, U.S. Department of the Treasury

Susan E. ReesChief, Division of Coverage, Reporting & Disclosure, O� ce of Regulations and Interpretations, Employee Bene� t Security Administration, U.S. Department of Labor

Stephen B. TackneyDeputy Associate Chief Counsel,Tax Exempt and Government EntitiesDivision, O� ce of the Chief Counsel,Internal Revenue Service

P R I VAT E S E C TO R

M.J. AsensioBaker & Hostetler LLP

Wendy Y. CarterVice President, DC Practice Director,The Segal Group

Karen L. HandorfCohen Milstein Sellers & Toll, PLLC

Gregory F. JacobO’Melveny & Myers LLP

Weiyen JonasVice President and Associate General Counsel, Fidelity Investments

Steven R. KronheimManaging Director and Associate General Counsel, TIAA-CREF

Michael A. LaingTaft Stettinius & Hollister LLP

Wayne McClainSenior ERISA Counsel and AssociateVice President, Lincoln Financial Group

G. Daniel MillerConner & Winters, LLP

John A. NixonDuane Morris LLP

Jeannine Markoe RaymondDirector of Federal Relations, NationalAssociation of State RetirementAdministrators

Anthony J. RodaWilliams & Jensen

Thomas G. SchendtAlston & Bird

Christopher S. SearsIce Miller LLP

Lisa A. TavaresVenable LLP

Richard TurnerAssociate General Counsel andVice President, VALIC

Donald WellingtonSteptoe & Johnson LLP

ALI CLE Senior Program AttorneyAmy S. Weinberg ([email protected])

“Excellent course – good speakers and well organized.”

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“I found this course to be very high-quality. � is was a great way to get up-to-speed on the major issues facing these plans. Hearing from DOL/IRS folks

was incredibly useful.”

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Networking Session

1:15 PM DOL Update

3:00 PM IRS Update

4:30 PM Adjournment

o� cials, etc.”

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Networking Session

1:15 PM DOL Update

3:00 PM IRS Update

4:30 PM Adjournment

o� cials, etc.”

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Networking Session

1:15 PM DOL Update

3:00 PM IRS Update

4:30 PM Adjournment

o� cials, etc.”

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STUDY MATERIALS

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STUDY MATERIALS

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STUDY MATERIALS

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american law institute employee benefit plans of … · • practical implications of contracting...

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