Schedule
Day One (November 18th) - 5 credit hrs
Outrigger Reef - Live in-person
12:30PM Hawaii Time
12:30 - 1:00PM: Registration
1:00PM - Current Developments
We are almost done with new SECURE 2.0 provisions, but still have paper statements and saver's match to discuss. We may be done with guidance so we will discuss practical solutions in lieu of further instructions. Trump Accounts are the reason we may be done with SECURE 2.0 guidance and may have some impact on employer arrangements. Let's discuss how these will affect our administrative lives. We will also review agency guidance along with interesting court decisions.
Key attendee takeaways:
• Assessing IRS guidance on RMDs, notices and document restatements
• Explaining DOL activity including forfeiture lawsuits, paper statements and selecting investment alternatives
• Discussing relevant case law regarding class action lawsuits and mortality tables
2:40 - 2:50PM: Break
2:50PM: Plan Transition Strategies
(Special Guest Speaker: Claire Rowland, Morgan, Lewis & Bockius LLP)
Challenges and Opportunities (special guest speaker - Claire Rowland with Morgan, Lewis & Bockius LLP): This interactive session will examine the challenges and opportunities presented by retirement plan transitions. We will cover plan takeover considerations for both plan sponsors and service providers – including tips and tricks for service provider changes – as well as post-M&A plan transition/harmonization issues and consulting opportunities for plan mergers and plan spin-offs. Our discussion will focus on strategies plan consultants can utilize to help plan sponsors anticipate and navigate common plan transition issues.
Key attendee takeaways:
Identifying retirement plan administration and documentation issues in plan takeovers, plan mergers, and plan spin-offs
Summarizing strategies to facilitate plan transitions and mitigate the impact of transitions on plan sponsors and participants
• Recognizing consulting opportunities to support plan sponsors during and after a plan transition
3:40 - 3:50PM: Break
3:50PM: Current Developments (cont.)
5:30 - 7:30PM: Cocktail Reception
Day Two (November 19th) - 5 credit hrs
Outrigger Reef - Live in-person
8:30AM Hawaii Time
8:00 - 8:30AM: Breakfast
8:30AM - What’s Ethics Got to Do With It
Let's combine ethics with some music fun. We'll apply ASPPA, NIPA and Circular 230 ethical standards to real life situations in retirement plan administration. How would you respond? How would the person next to you respond? This live presentation goes through case studies and how ethical dilemmas pop up in all types of retirement plan administration matters.
Key attendee takeaways:
Understanding how different sections of the ASPPA Code of Professional Conduct, the NIPA Code of Ethics and IRS Circular 230 apply to different circumstances
Assessing different variables which may affect your decision-making
Debating actions or communications to prevent ethical situations from occurring
10:10 - 10:20AM: Break
10:20AM -Cash Balance Without Complexity
(Special Guest Speaker: Zachary Dennis, Corvus Pension Actuaries)
Cash balance plans are one of the most powerful retirement savings tools available to small business owners, but many TPAs shy away from them, leaving significant revenue and client value on the table. This session cuts through the complexity and gives you a practical framework for identifying strong CB candidates, starting the conversation, and building a reliable actuarial partnership that works for your firm and your clients.
Key attendee takeaways:
Identifying the employer characteristics and financial profiles that make a business a strong cash balance plan candidate
Asking the right questions to gather key information and get the ball rolling on the design phase
Evaluating what separates a strong actuarial outsourcing partner from a weak one, and avoiding the common friction points that derail TPA-actuary relationships
11:10 - 11:20AM: Break
11:20AM - Cycle 4 Document Restatement is Here
(Special Guest Speaker: Kelly Johnson, FIS)
SECURE 2.0 transformed the administrative landscape and keeping up has never been more complex. With layered amendment deadlines, rolling effective dates, and an overlapping Cycle 4 restatement window on the horizon, practitioners face critical timing and strategy decisions. In this session, we will walk through the SECURE amendment requirements, explain how interim “good faith” amendments fit into the IRS pre approved plan program, and clarify which provisions make it into Cycle 4 - and which don’t. Most importantly, we’ll tackle the practical question everyone is asking: Can (and should) you tackle SECURE amendments and Cycle 4 restatements at the same time?
Key attendee takeaways:
Navigating the intersection of SECURE amendments and Cycle 4 restatements
Evaluating timing, operational, and client service risks
Making informed decisions that balance compliance with workload reality
12:10 - 12:20PM: Break
12:20PM - Law & Order - ERISA Edition: Case Law Review
In the retirement plan system, the participants are represented by two separate yet equally important groups: the employers, who adopt the plan, and the service providers, who do all the work. These are their stories. Reviewing case law can demonstrate legal trends in how participants, employers, and service providers interact on a daily basis. When those interactions go right. When those interactions go wrong.
Key attendee takeaways:
Discussing current decisions and their impact on retirement plan administration
Identifying how to avoid lawsuits or be less of a target
Evaluating why participants seek attorneys or attorneys hone in on retirement plans
Optional Group Activity: Sail and Snorkel!
Back by popular demand, there are two optional boats with Three Tiki Sailing! The first session from 2pm to 4pm is snorkeling at Turtle Canyon. Explore the ocean amongst tropical fish, Hawaiian Green Sea Turtles, and beautiful coral.
The second session from 4:30 to 6:30 is a sunset sail. Relax and take in the magnificent sunset, Honolulu’s skyline and picturesque Diamond Head.
These are optional activities that our attendees enjoy with their guests.
Day Three (November 20th) - 5 Credit Hrs
Outrigger Reef - Live in-person
8:30AM Hawaii Time
8:00 - 8:30AM: Breakfast
8:30AM - The ADP/ACP Hunger Games - May the NHCEs Be Ever In Your Favor
Safe harbor 401(k) plans alleviated the need to do this testing. But it is still relevant and may become more critical with mandatory automatic enrollment. This session covers the purpose and mechanics of the tests, common data and plan design issues that affect outcomes, and the interaction between deferrals, match, after tax contributions and corrective strategies.
Key attendee takeaways:
Performing the core mechanics of ADP/ACP testing and understanding how HCE and NHCE data drive results
Recognizing how compensation definitions, eligibility conditions, and contribution timing impact testing outcomes
Evaluating available correction methods and their practical implications to participants and plan sponsors
10:20AM - Book em Danno - Being a Pro at Attending Conferences
(Special guest speakers: Kellen Craig with John Hancock and Kevin Spaeth with PenChecks Trust)
Two conference warriors, Kellen and Spaeth, share with you the tricks to getting the most out of attending conferences. Whether you are attending your first or hundredth event, you can pick up new ideas or insights to take advantage of your next one. It’s not just the information learned in sessions but also the bonds you create by networking with your peers.
11:10 - 11:20AM: Break
11:20AM - Second (Third?, Fourth??) Time Around - Dealing with Rehires
If it was up to us, we would never allow employers to rehire employees. Because that is not possible, we will explore unique operational and compliance challenges, including eligibility, vesting and distributions. What factors you should consider in interpreting plan terms, applying service crediting rules, and coordinating with plan sponsors.
Key attendee takeaways:
Determining how rehires impact eligibility, vesting, and service crediting under different plan designs
Identifying common pitfalls relating to break-in-service and elapsed time issues
Assessing best practices for administering and documenting rehire events consistently across plans
12:10 - 12:20AM: Break
12:20PM - Forfeitures - For The Win
Dealing with forfeitures remains a litigation hot topic and can be an operational challenge for plan administration. We'll examine the source of forfeitures, common usage methods, regulatory considerations, and practical administrative scenarios. Take the W in strengthening your understanding of forfeiture administration and reducing operational risk.
Key attendee takeaways:
Recognizing the most common sources of forfeitures and how they arise
Identifying the permissible uses of forfeitures under the plan document and agency guidance
Implementing best practices for tracking, allocating, and documenting forfeitures
1:10PM: Conference Adjourns