A summary for the year 2008 of the PPA's effect on Defined Benefit funding rules, Defined Contribution rollovers, vesting, and automatic enrollment
PPA touchpoints for sole-proprietors; partnerships, corporations, and Subchapter "S" corporations
A review of the new hybrid DB(k) plan
A timeline of other relevant changes

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Understanding SEP & SIMPLE IRAs

Seminar will update attendees on:

Ways both plans have been affected by the Pension Protection Act of 2006
(Savings Incentive Match Plan for Employees & Simplified Employee Pensions)
Eligibility & Comparison of Benefits
Updated Plan limits, timing, and tax deductibility
Rollovers, distributions and the taxation of distributions
Required Minimum Distribution regulation
The mechanics of establishing and operating a Plan

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Qualified Plans

Seminar will update attendees with:

Benefits, eligibility, distributions and tax issues
Changes for sole-proprietors
Information about partnerships, corporations, and Subchapter “S” corporations
A review the Individual 401(k) plans for individuals, partners, and their spouses
Effects from the Pension Protection Act of 2006

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The HSA (Health Savings Plan) and Rollovers

Seminar will provide:

Information on nontaxable HSA funding distributions from IRAs
Eligibility and plan limits in 2009
Prospects & selling points
The impact of rising costs on the growth of consumer directed plans
Tax treatment & Timing

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Required Minimum Distributions

Seminar will discuss:

Requirements and Timing
Options for beneficiaries
Calculations and Administrative assistance
Using the Stretch
The effects of the Pension Protection Act

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The Roth IRA

Seminar will discuss:

Updates to the Roth in 2008
Cost-of-Living Adjustments for AGI
After-tax rollovers
2008 The Pension Protection Act & the Roth
2010 The Roth Improves

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IRA Rollovers - the Stretch

Seminar will discuss:

The intention of the Stretch IRA - an estate plan
Steps needed to make it work
Beneficiary designations and options
Trust beneficiaries - are they eligible?
The effects of the Pension Protection Act & TIPRA

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Profit Sharing & Individual 401(k) Plans

Seminar will discuss:

What makes them different
How each is suitable for different business needs
Eligibility restrictions and features for all plans
Which is the most flexible

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403(b)(7) Arrangements

Seminar will discuss:

Faster vesting requirements
Inservice Distributions
Rollover changes
Protective educational opportunities
Latest and final regulations

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The Stretch & the Roth IRA

Seminar will discuss:

Beneficiary distributions and the IRA stretch
How the Roth can be "stretched"
Benefits of stretching the Roth
The Stretch and the trust
TIPRA and MAGI in 2010

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The Personal Trust

Seminar will discuss:

Trust terminology
Transfer of ownership
Asset handling
Corporate trustees
Goals and financial strategies
Estate taxes and probate

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The Irrevocable Life Insurance Trust (ILIT)

Seminar will discuss:

Estate planning tool
Life Insurance policy - outside estate
Preservation of assets
Improved liquidity
Funded and Unfunded

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Qualified Plan Distributions

Seminar will discuss:

Lump sum distributions
Early distributions
Rollovers and tax issues

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SEPP - Substantially Equal Periodic Payments

Seminar will discuss:

When to use a SEPP
How long the payments must extend
Calculation methods

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Beneficiary/Death Distributions

Seminar will discuss:

Asset retention
Beneficiaries who want out
Trust complications
Required Minimum Distribution calculation methods

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Traditional and Roth IRAs - How do they compare?

Seminar will compare:

Deductibility
Tax treatment of distributions
Income limitations
Beneficiaries and Stretch approaches

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Seminars are 50 minutes to an hour long, and allow time for a Q and A session. They are priced at $200 per connection. As a Principal Trust Company partner you may qualify for training credits - renewable in January of each year.

Use our online form to register or contact our Client Contact Center at 1.800.209.9010 or your designated representative to find out more.

Upcoming seminars will be announced on a monthly basis.

These presentations are designed to provide accurate and authoritative information in regard to the subject matter covered. They are provided with the understanding that Principal Trust Company is not rendering legal, accounting, or tax advice.