SBRP
SMALL BUSINESS RETIREMENT PLAN REVIEW: NEW ROTH 401(k)s, KEOGHs, TRADITIONAL
401(k)s, IRAs, SEPs, AND SIMPLEs
Small businesses face increasing demands for retirement
benefits for rank-and-file employees as well as newly enhanced opportunities
for their principals. Unfortunately, they don't have Fortune 500 budgets
to design, implement, and administer their plan. Now more than ever, tax
practitioners need to recognize the new opportunities available, to know
how to communicate the ideas effectively, and to provide ongoing tax planning
services to the most important segment of their client base. This course
is tailored to the needs of small businesses.
Major topics include:
- How the Pension Protection Act affects plan design
- Review of practical
plan options and matching this to the client's needs
- Roth 401(k) programs:
a new opportunity
- The deemed IRA
- what the regulations say
- Playing catch up
with retirement plans - a new game
- Increasing benefits
for participants and deductions for businesses
- SIMPLE and 401(k)
plans that provide added benefits
- New final 401(k)
plan regulations
- Eliminating the
money purchase plan in favor of a more flexible profit-sharing plan
- Increasing access
to accounts before retirement
- Compliance: what
the IRS and DOL need to know
- How top-heaviness
has gone on a diet
- The benefit of
an employer-sponsored IRA
- New and overlooked ways for highly
compensated employees to contribute more to their plans
- The latest on cash
balance plans
- Late-breaking tax legislation if pension reform is enacted
Designed
for: CPAs in public accounting and industry
who wish to explore the newest and best options for structuring pension
plans.
Level
of knowledge: Basic
Field
of study: Taxes
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