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Event Details:                                                                                                                                                          

In 2004, the Department of Treasury published Internal Revenue Code Section 409A. After it was published, tax-exempt employers sponsoring nonqualified deferred compensation arrangements questioned the applicability of the new Code section to their plans, and specifically how certain provisions would coordinate with Code Section 457(f), the section of the Code otherwise governing the operation of nonqualified plans maintained by tax-exempts. In 2007, the Treasury published its notice of intent to issue regulations regarding the applicability of Section 409A to 457(f) arrangements.

In this Knowledge Group session, we will discuss the proposed regulations, and their current and future impact on nonqualified arrangements of tax-exempt organizations. Upon completion of the program, tax-exempt employers will be able to assess the compliance of their current arrangements, and plan for further required changes likely to result from the final regulations.

Course Level: Intermediate
Prerequisite: None
Method Of Presentation: Group-Based-Internet
Developer: The Knowledge Group, LLC
Recommended CLE/CPE Hours: 1.75 - 2.0
Advance Preparation: Print and review course materials
Course Code: 114176
Course Fee: $199 - $249 (Early Bird Discounted Rate - on or before -)
                       $299 - $349 (Regular Rate - registration after -)
                       $149 (Government / Nonprofit Rate)
                      

 

Featured Speakers for Operating 457(f) Arrangements in Light of New Regulations: Applying 409A to Nonqualified Arrangement of Tax-Exempt Organizations LIVE Webcast :


Agenda  (click here to view more)

  • Background on Code Section 457(f), including what types of arrangements are affected.
  • Impact of Code Section 409A, the final regulations, and IRS Notice 2007-62.
  • New IRS definition of substantial risk of forfeiture and bona fide severance plan.
  • Review of current deferred compensation and severance plan designs. What is typical market practice?
  • Based on the new regulations, what plan design elements will have to change? Includes real world examples of what works and does not work under the new IRS regulations.
  • What are the ramifications of the required changes, both to the tax-exempt employer and to the employee?
  • Step-by-step implementation guidelines and next steps to meet the new compliance standards, including deadlines to revise plan documents and how to deal with compliance issues after the deadline.




McDermott Will & Emery
Jonathan J. Boyles
Partner
speaker bio »»

Crowe Horwath LLP
Tim Daum
Director
speaker bio »»

Sullivan, Cotter and Associates, Inc.
David Cohn, ASA, MAAA, EA
Principal
speaker bio »»




Who Should Attend?

- Tax & Finance Attorneys
- Corporate Counsel (Tax)
- Human Resources Personnel from Tax-exempt Organizations
- Accountants

Why Attend?

This is a must-attend event for those concerned with the issue and those who want to know more about Operating 457(f) Arrangements in Light of New Regulations.

- Increase your confidence and effectiveness as a person involved in financial management.
- Learn directly from qualified speakers
- Ask questions during a Q&A portion.

Registration Information:                                                                                                                                    


Disclaimer:
Please note, the event date is firm although it may be subject to change. Please click here for details.
The Knowledge Group, LLC is producing this event for information purposes only. We do not intend to provide or offer business advice. The contents of this event are based upon the opinions of our speakers. The Knowledge Congress does not warrant their accuracy and completeness. The statements made by them are based on their independent opinions and does not necessarily reflect that of The Knowledge Congress' views. In no event shall The Knowledge Congress be liable to any person or business entity for any special, direct, indirect, punitive, incidental or consequential damages as a result of any information gathered from this webcast.

 

 

 

 


Operating 457(f) Arrangements in Light of New Regulations: Applying 409A to Nonqualified Arrangement of Tax-Exempt Organizations
LIVE Webcast

Speaker Firms:


Event Sponsor:

Crowe Horwath LLP (www.crowehorwath.com) is one of the largest public accounting and consulting firms in the United States. Under its core purpose of “Building Value with Values®,” Crowe assists public and private company clients in reaching their goals through audit, tax, advisory, risk, and performance services. With 26 offices and 2,400 personnel, Crowe is recognized by many organizations as one of the country's best places to work. Crowe serves clients worldwide as an independent member of Crowe Horwath International, one of the largest networks in the world, consisting of more than 140 independent accounting and management consulting firms with offices in more than 400 cities around the world.



Other Speaker Firms:



Sullivan, Cotter and Associates, Inc. is an independent consulting firm specializing in assessing and developing total compensation programs for health care and other not-for-profit organizations. Since 1992, SullivanCotter has worked to devise innovative solutions that attract and retain talent while complying with regulatory standards and adhering to best governance practices. A leader in compensation consulting and benchmarking, SullivanCotter annually conducts the most widely recognized health care executive and physician compensation surveys in the United States.



 

The Knowledge Group, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN, 37219-2417. Website: www.nasba.org



 

We are an approved multi-event sponsor in the state of California. Our provider ID is: 14451. In Texas, Illinois, and Virginia, we submit programs for individual approval in advance. In all other states, once attendance is verified, participants are emailed an official certificate of attendance which they submit to their respective State Bar Associations. Our programs are created with continuing education in mind and are therefore designed to meet the requirements of all State Bar Associations. If you have any questions, please email our CLE coordinator at: info@knowledgecongress.org

Attention New York Attorneys:

This program is approved for CLE credit under New York’s Approved Jurisdiction policy. The Knowledge Group, LLC is an approved sponsor in the state of California, a New York Approved Jurisdiction. This program fulfills the non-traditional format requirement of exceeding 60 minutes in length. Please note only experienced attorneys (more than 2 years) are eligible to receive CLE credit via non-traditional format learning platforms. The Knowledge Group will verify attendance during the webcast via secret words (3 per credit hour) and by auditing attendees log in and log out records. All verification instructions will be provided during the webcast. Once attendance verification requirements have been completed, the attendee will be issued a certificate of attendance be The Knowledge Group for the course with the recommended number of credit hours. The Certificate of Attendance is normally sent via email in 24 hours or less.

To Claim Your CLE Credits:

The attorney should simply include credits earned via Knowledge Group webcasts when computing the total number of CLE credits completed, and keep the Knowledge Group Certificate of Attendance for a period of at least four (4) years in case of audit. An attorney may count towards her/his New York CLE requirement credit earned through the Approved Jurisdiction policy without notifying the CLE Board.

To learn more about New York’s Approved Jurisdiction policy. Please visit: http://www.nycourts.gov/attorneys/cle/approvedjurisdictions.shtml



 
Enrolled Agents Sponsor ID Number: 760

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