Structuring Cash Balance Pension Plans and Conversions: Tax Benefits for Principals and Employees
A live 90-minute CLE video webinar with interactive Q&A
This CLE course will provide ERISA counsel and advisers with a thorough and practical guide to structuring cash balance pension plans and converting current defined benefit plans to cash balance plans. The panel will detail optimal scenarios for establishing a cash balance plan, identify risks in structuring a plan, and discuss critical features to include in any cash balance plan document in light of IRS guidance.
Outline
- Advantages of cash balance plans
- Structure of cash balance plans
- Setting principal credits
- Setting interest credits
- Ideas on plan asset investments
- Timing of distributions
- Special considerations on cash balance conversions
Benefits
The panel will review these and other key issues:
- Funding requirements for cash balance plans
- Ideal profiles for firms contemplating a cash balance plan
- Structuring plan investments to avoid a mismatch between the plan's interest credits and actual trust returns
- IRS audit targets and areas of concern
Faculty
Amy Thompson Sunderland
Senior Counsel
McGrath North Mullin & Kratz
Ms. Sunderland provides specialized legal counsel to businesses, tax-exempt and government entities, third-party... | Read More
Ms. Sunderland provides specialized legal counsel to businesses, tax-exempt and government entities, third-party administrators, and multiemployer plans on employee benefits, executive compensation, and tax-related matters, ensuring compliance with the Internal Revenue Code, ERISA, COBRA, the Affordable Care Act, Mental Health Parity Act, and other benefit and tax related laws. She also provides legal solutions for HR executives, in-house counsel, and benefits administrators who manage and sponsor 401(k) plans, pension programs, group health plans, and executive compensation structures. Ms. Sunderland represents employers and plan sponsors in state and federal agency enforcement actions as well as conducts voluntary employee benefit plan and fiduciary corrections. She serves corporate leadership, HR executives, and in-house counsel to mitigate legal exposure, implement fiduciary best practices, and comply with evolving employee benefits laws and regulations. Ms. Sunderland also provides proactive guidance on corporate transactions and M&A due diligence, ensuring seamless transitions for employee benefit plans and risk assessments for acquiring entities.
CloseEarly Discount (through 07/18/25)