Presentations
Day One (November 15th) - 5 credit hrs
Outrigger Reef - Live in-person
12:30PM Hawaii Time
12:30 - 1:00PM: Registration
1:00PM - Current Developments
We asked for it and now it's here! SECURE 2.0, like its predecessor, changes the retirement plan landscape. From automatic enrollment to in-service distributions to start-up tax credits. This session will discuss guidance (hopefully) released and what guidance is still needed to effectively implement this changes. We will also review agency guidance, including 5500 reforms, forfeitures, ESG funds and pre-approved documents along with interesting court decisions.
2:40 - 2:50PM: Break
2:50PM: Current Developments (cont.)
4:10 - 4:20PM: Break
4:20PM: Current Developments (cont.)
5:30 - 7:30PM: Cocktail Reception
Day Two (November 16th) - 5 credit hrs
Outrigger Reef - Live in-person
8:30AM Hawaii Time
8:00 - 8:30AM: Breakfast
8:30AM - Creative Plan Design
We've heard the names before, triple stack match, back door mega-Roths and DB/DC combos. Do these designs work? If so, for whom? This session will discuss these design as well as other creative plan designs and features you may want to use or avoid in your practice.
10:10 - 10:20AM: Break
10:20AM - ESOP Basics
You may not work on ESOPs but you should have an understanding how they function and when they may be the best option for a business. These and other elements of ESOPs will be addressed in this session.
11:10 - 11:20AM: Break
11:20AM - Roth Review
SECURE 2.0 created more Roth opportunities as a way to raise revenue. This session will cover all aspects of Roth accounts, such as contributions, distributions and in-plan conversions. We'll also cover which individuals may be best suited for Roth accounts and what the future holds for additional Roth opportunities.
Optional Group Activity: Rock a Hula!
We are excited to announce that our Thursday event will be the Rock-A-Hula show at the Royal Hawaiian Theater! Journey back through Hawaii’s history, beginning with the 1920s and ending in the present day, with tribute performances from the likes of Elvis Presley and Michael Jackson artists as well as hula and Tahitian dancers, a live band, fire knife performances, live Hawaiian vocalists and more. Please RSVP yourself and your guests with Liz to join us for an unforgettable night.
Day Three (November 17th) - 5 Credit Hrs
Outrigger Reef - Live in-person
8:30AM Hawaii Time
8:00 - 8:30AM: Breakfast
8:30AM - Summary of SEPs and SIMPLE IRAs
Qualified plans are always the best choice, right? Maybe? This session compares SEPs and SIMPLE IRAs to qualified plans to determine if one type is better than the other. If one is better, we'll evaluate under what circumstances makes that type better.
10:10 - 10:20AM: Break
10:20AM - You Say Excluded, I Say Excludable
What's the difference? Is there a difference? This session will focus on excluding employees from a retirement plan, how the exclusions could impact coverage testing and what to do if the exclusions cause the plan to fail coverage testing.
11:10 - 11:20AM: Break
11:20AM - ABCs of HCEs
It's just a comp and ownership test right? Yes, but there are nuances to both. We'll discuss how ownership is determined, including attribution. Discussion will also include the type of payments included in the comp test, when is it measured and top-paid election. We will also talk about different strategies to use HCE determination in the plan's favor.
12:10 - 12:20AM: Break
12:20PM - MEPs and PEPs Oh My!
It has been almost two years since the creation of PEPs. This session will discuss how PEPs have changed the landscape and what the future may hold. As for MEPs, we'll analyze what the future potentially holds for them.
1:10PM: Conference Adjourns