The Governing Board of the Western Pension & Benefits Council invites you to register for the following webinar:
Troubleshooting Nondiscrimination Testing: What are my options?
Stephen W. Forbes, J.D., LL.M. (taxation)
ERISA Attorney
Wednesday, June 18, 2025
1:00 PM to 2:00 PM PDT
Continuing Eduction Credits Available!
$50 for active members of a WP&BC chapter (login to get member rate - contact your chapter for login credentials if needed)
$65 non-members
The regulations provide several options for demonstrating that a defined contribution plan is nondiscriminatory. Understanding the testing options and the mechanics of applying these different tests is key to designing plans and troubleshooting testing failures. In this webcast, we will use examples to illustrate how to apply the various testing options to resolve nondiscrimination failures. This webcast will provide an explanation of the different testing options, including answers to the following questions:
- What are my correction options if my plan fails nondiscrimination for a plan year?
- How do you test benefits, rights and features in a plan?
- How do you troubleshoot a cross-tested plan?
- How much flexibility do I have with respect to compensation in performing nondiscrimination testing?
- In performing nondiscrimination testing, what operational elections may I make?
Stephen W. Forbes, J.D., LL.M. (taxation)
Stephen is an ERISA attorney and educator with 37 years of experience practicing and teaching in the retirement plan area. Mr. Forbes received ASPPA’s 2019 Educators Award. Stephen was vice president of SunGard in charge of Relius Education. He teaches seminars, conferences and webcasts on retirement plan compliance, design and correction. He also provides professional consulting. Mr. Forbes has drafted qualified plan, 403(b), 457(b), 409A and IRA documents. He was the author of “The Form 5500 Filing Guide” and the co-author of “The Pension Library.” Mr. Forbes was a Tax Law Specialist at the IRS National Office (Employee Plans Division) where he trained IRS employees, wrote IRS Notices and Revenue Rulings and participated in several Treasury regulations committees.
Continuing Education:
1 Hour of CE for the following:
AIF (pending)
ASPPA
CA CPA
CA MCLE
CEBS
CFP (pending)
CFP
ERPA
JBEA
NIPA
Thank you to our webinar sponsor!
Sincerely,
Bridget Davidson
Webinar Coordinator | Western Pension & Benefits Council
(503) 866-6384 Mobile
PO Box 2023 | Gresham, OR 97030
webinars@westernpension.org | www.westernpension.org