|2012 Non-Discrimination Testing Symposium
and Cash Balance Plans
Larry Deutsch Enterprises and
Penguin Consulting & Design, Ltd.
and Cash Balance Plans
February 6th - 8th, 2013
Non-Discrimination Testing Seminar
February 9th, 2013
JW Marriot Scottsdale
Camelback Inn Resort & Spa
calculations of EBARs for various plan types, Rate Groups, Average Benefit Percentage, Ratio Percentage, etc.
with examples and worksheets. Based on prior years, the seminar should qualify for at least 7 hours of
Continuing Education credit
DAYS TWO AND THREE will be an open exchange by participants on a number of planning and testing
ideas, covering 401(a)(4), 410(b), the new law and regulations, and, to a lesser extent, 414(s), 414(q) and 401(a)
(26). Based on prior years, this part of the symposium should qualify for at least 16 hours of Continuing
DAY FOUR This will cover the new rules for Cash Balance Plans under PPA. Should the preponderance of new
regulations instead address funding and benefit restrictions, our discussion will shift to cover those regulations.
Based on prior years, this part of the symposium should qualify for at least 7 hours of Continuing Education credit.
The discussion will be lead by: Larry Deutsch – Kevin Donovan
|Register early, space is limited
Then MAIL a check for the registration fee to:
Larry Deutsch Enterprises
Non-Discrimination Testing Symposium
3266 Sol Vista
Fallbrook, California 92028
Day One - February 6, 2013
This one day session is intended for those who wish to learn more about non-discrimination testing. It will
cover the various rules and calculations, with examples and worksheets. It will be assumed that those
attending the second and third day will be familiar with the information presented on this first day. This
first day session will be useful for both those who are just starting to work with non-discrimination testing,
and those who wish to brush up on the rules.
This widely acclaimed symposium will continue its tradition of the thorough examination of the regulations,
and cutting edge ideas. The symposium is intended for those consultants who have some familiarity with
testing and/or designing of qualified plans.
The format is to present a series of concepts, most including a case study, followed by a discussion of
Tentatively, this will cover new Cash Balance Plan regulations including various guidance that has been
issued. This session will include discussions of 414(x) plans, 415 issues, Top Heavy issues, consulting
issues, such as the pros and cons of using a cash balance plan, operational issues, such as termination of
owners’ part way through the plan year, dealing with investment gains and losses, and funding issues.
* Should the preponderance of new regulations instead address funding and benefit restrictions,
our discussion will shift to cover those regulations.
both recognized and respected speakers in the area of qualified pension plans.
|Hotel Accommodations and Reservations
The Symposium will be held at the
Huntington Beach Resort and Spa
21500 Pacific Coast Highway
Huntington Beach, CA 92648
We will release any unreserved rooms from our room block on
Hyatt Regency Huntington Beach by going to our
Symposium Attendee web page at:
Or by calling them directly at
(800)233-1234 or (714)698-1234.
Make sure to tell them you are with the
Larry Deutsch Enterprises group to get our group rate of $229.
Thursday February 7, 2013 8:30am - 4:40pm & Dinner at 7pm
Friday February 8, 2013 8:00am - 4:10pm
Saturday February 9, 2013 7:45am - 3:55pm