in
Advanced Search
Seminar  Seminar

ERISA: The Evolving World 2013


Select a Location:

Why you should attend

A working knowledge of the Employee Retirement Income Security Act’s (ERISA) framework is crucial for lawyers, HR practitioners and other professionals in the area of employee benefits and compensation planning. Our experienced faculty of leading practitioners will discuss a broad array of topics, including the basic regulatory framework, the types of plans covered, the requirements for intended tax treatment, fiduciary responsibilities and other issues relating to the investment of plan assets, how to correct errors and the role of the benefits practitioner in the transactional setting. In addition, you will learn about recent IRS, DOL and legislative and judicial developments. The benefits practice also reaches beyond ERISA and the tax laws, and the scope of the program will extend to executive compensation and to related laws other than ERISA and the Internal Revenue Code, such as those covering employment discrimination.

What you will learn

  • Requirements and special rules applicable to different retirement plans
  • Specific rules applicable to defined benefit plans and defined contribution plans
  • Pension Benefit Guaranty Corporation (PBGC) insurance coverage
  • Distributions from qualified plans; reporting and disclosure requirements; fiduciary responsibilities and other aspects of plan investment
  • Ethical issues for the practitioner
  • Design and operation of 401(k) plans
Special Features
  • Earn 1.5 hours of Ethics credit
  • Earn Continuing Professional Education credit

Who should attend

Lawyers, human resources practitioners and other professionals in the area of employee benefits and compensation planning who need an introduction to ERISA.

PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

DAY ONE: 8:30 a.m. - 5:15 p.m.

Morning Session: 8:30 a.m. - 12:15 p.m.

8:30 Opening Remarks and Introduction

Andrew L. Gaines and Andrew L. Oringer

8:45 Overview of ERISA Fundamentals, and Tax Qualified Plans

A. ERISA Fundamentals - an Overview

  • What is ERISA - regulatory overview
  • What does it regulate
  • What types of plans are covered
  • What type of plans are not covered
  • Fiduciary structure

Joseph R. Simone

B. Introduction to Tax-Qualified Plans

  • Qualified plan v. nonqualified plan
  • Overview of tax incentives for qualified plans
  • General qualification requirements

Susan Serota

C. "Types of Qualified Plans"

  • Historical categories - pension/profit sharing/stock bonus/money purchase
  • Defined contribution v. defined benefit
  • Pension plans under ERISA

Robert C. Fleder

10:15 Networking Break

10:30 Eligibility, Coverage, Vesting, Distributions

A. Eligibility and Coverage

  • Eligibility Standards
  • Nondiscrimination in coverage
  • Minimum participation

David M. Glaser

B. Vesting

  • Vesting standards
  • Special rules for defined contribution plans
  • Special rules for plan terminations

Jed W. Brickner

C. Distribution Requirements

  • Forms of distribution
  • Timing of distributions
  • Tax Consequences

Susan E. Bernstein

12:15 Lunch

Afternoon Session: 1:15 p.m. - 5:15 p.m.

1:15 401(k) Plan Fundamentals, Title IV Defined Benefit Plans, and Fiduciary Responsibility and Prohibited Transactions

B. 401(k) Fundamentals

  • Basic design features
  • Special nondiscrimination rules
  • Special distributuion rules

Leonard S. Hirsh, Serena G. Simons

C. Title IV - Defined Benefit Plans: Design Funding, the PBGC, Plan Terminations and Multiemployer Plans

  • Basics of defined benefit plans
  • Integration
  • PBGC
  • Minimum funding requirements
  • Plan terminations
  • Multiemployer plans

Bruce Cadenhead

D. Fiduciary Responsibilities/Prohibited Transactions

  • Fiduciary standard of conduct/prudence
  • Trust and custody requirements; bonding; indemnification and insurance
  • Fiduciary structure/committees
  • Plan assets
  • Prohibited transactions

Ira G. Bogner, Erin K. Cho, Arthur H. Kohn, Joel I. Krasnow

4:00 Networking Break

4:15 Determination Letters/IRS and DOL Correction Programs; Reporting and Disclosure

A. Determination Letters/IRS and DOL Correction Programs

  • Determination letters - application process and effect of a favorable letter
  • IRS and DOL voluntary correction programs
  • Special rules for master and prototype plans and volume submitter plans

Kenneth A. Raskin

B. Reporting and Disclosure

  • Annual Form 5500 reports
  • SPDs and SMMs
  • Claims Procedure

Jeffrey Ross

5:15 Adjourn

DAY TWO: 8:30 a.m. - 5:00 p.m.

Morning Session: 8:30 a.m. - 12:30 p.m.

8:30 Employer Securities in Qualified Plans

  • ESOPs
  • 401(k) Plans
  • Litigation

William E. Ryan

9:15 ERISA Litigation

  • Claims litigation
  • Preemption cases
  • Other recent Supreme Court precedent
  • Fiduciary and other class action litigation

Nicholas J. Pappas, Wendy Schick Dougall, Denise V. Zamore

10:15 Networking Break

10:30 Executive Compensation/Nonqualified Deferred Compensation/SERPs

  • Types of plans and programs
  • Employment agreements
  • Section 409A/Section 83

Colleen M. Hart, Regina Olshan

11:30 The M&A Transactional Practice

  • Types of transactions
  • Due diligence
  • Representations and warranties
  • Covenants
  • Indemnities
  • Executive compensation
  • Practical considerations

Brian D. Robbins, Michael J. Segal, Elizabeth Pagel Serebransky

12:30 Lunch

Afternoon Session: 1:30 p.m. - 5:00 p.m.

1:30 A Grab-Bag of Additional Considerations - Welfare Plans and Health Care Reform, Bankruptcy, Accounting, Employment and Labor Laws and Ethics

  • Welfare plans and health reform
  • ERISA related Bankruptcy considerations
  • Accounting Considerations
  • Employment and labor laws
  • Ethical considerations

Harvey D. Cotton, Philip E. Deitch, Steven J. Friedman, Marissa Holob, Martha N. Steinman

3:30 Networking Break

3:45 Other Perspectives - The Smaller Firm and Inside Counsel - And ERISA in the Headlines

A. Other Perspectives - the Smaller Firm and In-house Counsel

  • The world outside of big law firms
  • Sole practitioners and other small firms
  • Special considerations for inside counsel

Adam E. Faber, Liza M. LeAndre

B. ERISA in the Headlines

  • Legislative developments
  • Regulatory developments
  • Litigation

Andrew L. Gaines, Andrew L.Oringer

5:00 Adjourn

Co-Chair(s)
Andrew L. Gaines ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Andrew L. Oringer ~ Dechert LLP
Speaker(s)
Susan E. Bernstein ~ Schulte Roth & Zabel LLP
Ira G. Bogner ~ Proskauer Rose LLP
Jed W. Brickner ~ Latham & Watkins LLP
Bruce Cadenhead ~ Mercer
Erin K. Cho ~ Davis Polk & Wardwell LLP
Harvey D. Cotton ~ Ropes & Gray LLP
Philip E. Deitch ~ PricewaterhouseCoopers
Wendy Schick Dougall ~ Associate General Counsel, American International Group
Adam E. Faber ~ Law Office of Adam E. Faber LLC
Robert C. Fleder ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Steven J. Friedman ~ Littler Mendelson PC
David M. Glaser ~ Patterson Belknap Webb & Tyler LLP
Norman P. Goldberg ~ Chief Fiduciary Officer, Evercore Trust Company, N.A.
Colleen M. Hart ~ Jones Day
Leonard S. Hirsh ~ Global Compliance Director, Citi Pension and Retirement Plans, Citigroup
Marissa Holob ~ Stroock & Stroock & Lavan LLP
Arthur H. Kohn ~ Cleary Gottlieb Steen & Hamilton LLP
Joel I. Krasnow ~ Milbank Tweed Hadley & McCloy
Liza M. LeAndre ~ Chief Benefits Counsel, Colgate-Palmolive Company
Regina Olshan ~ Skadden, Arps, Slate, Meagher & Flom LLP
Nicholas J. Pappas ~ Weil Gotshal & Manges LLP
Kenneth A. Raskin ~ King & Spalding LLP
Brian D. Robbins ~ Simpson Thacher & Bartlett LLP
Jeffrey Ross ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Michael J. Segal ~ Wachtell, Lipton, Rosen & Katz
Elizabeth Pagel Serebransky ~ Debevoise & Plimpton LLP
Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP
Joseph R. Simone ~ Rubie's Costume Company, Inc.
Serena G. Simons ~ The Segal Company
Martha N. Steinman ~ Hogan Lovells US LLP
Denise V. Zamore ~ UnitedHealthcare
Program Attorney(s)
Willis Goodmoore ~ Program Attorney, Practising Law Institute

Cleveland Groupcast Location

The Cleveland Metropolitan Bar Association, 1301 East 9th Street, Cleveland, OH 44114. 216-696-2404.

PLI programs qualify for credit in all states that require mandatory continuing legal education for attorneys. Please be sure to check with your state and the credit calculator to the right for details.


Please check the CLE Calculator above each product description for CLE information specific to your state.

Special Note: In New York, newly admitted attorneys may receive CLE credit only for attendance at "transitional" programs during their first two years of admission to the Bar. Non-traditional course formats such as on-demand web programs or recorded items, are not acceptable for CLE credit. Experienced attorneys may choose to attend and receive CLE credit for either a transitional course or for one geared to experienced attorneys.  All product types, including on-demand web programs and recorded items, are approved for experienced attorneys.

Please Note: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. PLI programs may qualify for credit based on the requirements outlined in the MCLE Regulations and Ariz. R. Sup. Ct. Rule 45.

If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.

Credit will be granted only to the individual on record as the purchaser unless alternative arrangements (prearranged groupcast) are made in advance.

Why you should attend

A working knowledge of the Employee Retirement Income Security Act’s (ERISA) framework is crucial for lawyers, HR practitioners and other professionals in the area of employee benefits and compensation planning. Our experienced faculty of leading practitioners will discuss a broad array of topics, including the basic regulatory framework, the types of plans covered, the requirements for intended tax treatment, fiduciary responsibilities and other issues relating to the investment of plan assets, how to correct errors and the role of the benefits practitioner in the transactional setting. In addition, you will learn about recent IRS, DOL and legislative and judicial developments. The benefits practice also reaches beyond ERISA and the tax laws, and the scope of the program will extend to executive compensation and to related laws other than ERISA and the Internal Revenue Code, such as those covering employment discrimination.

What you will learn

  • Requirements and special rules applicable to different retirement plans
  • Specific rules applicable to defined benefit plans and defined contribution plans
  • Pension Benefit Guaranty Corporation (PBGC) insurance coverage
  • Distributions from qualified plans; reporting and disclosure requirements; fiduciary responsibilities and other aspects of plan investment
  • Ethical issues for the practitioner
  • Design and operation of 401(k) plans
Special Features
  • Earn 1.5 hours of Ethics credit
  • Earn Continuing Professional Education credit

Who should attend

Lawyers, human resources practitioners and other professionals in the area of employee benefits and compensation planning who need an introduction to ERISA.

PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

DAY ONE:  8:30 a.m. - 5:15 p.m.

Morning Session:  8:30 a.m. - 12:15 p.m.

8:30 Opening Remarks and Introduction

Andrew L. Gaines and Andrew L. Oringer

8:45 Overview of ERISA Fundamentals, and Tax Qualified Plans

A. ERISA Fundamentals - an Overview
  • What is ERISA - regulatory overview
  • What does it regulate
  • What types of plans are covered
  • What type of plans are not covered
  • Fiduciary structure
Joseph R. Simone

B. Introduction to Tax-Qualified Plans
  • Qualified plan v. nonqualified plan
  • Overview of tax incentives for qualified plans
  • General qualification requirements
Susan Serota

C. "Types of Qualified Plans"
  • Historical categories - pension/profit sharing/stock bonus/money purchase
  • Defined contribution v. defined benefit
  • Pension plans under ERISA
Robert C. Fleder

10:15 Networking Break

10:30 Eligibility, Coverage, Vesting, Distributions

A. Eligibility and Coverage
  • Eligibility Standards
  • Nondiscrimination in coverage
  • Minimum participation
David M. Glaser

B. Vesting
  • Vesting standards
  • Special rules for defined contribution plans
  • Special rules for plan terminations
Jed W. Brickner

C. Distribution Requirements
  • Forms of distribution
  • Timing of distributions
  • Tax Consequences
Susan E. Bernstein

12:15 Lunch

Afternoon Session: 1:15 p.m. - 5:15 p.m.

1:15 401(k) Plan Fundamentals, Title IV Defined Benefit Plans, and Fiduciary Responsibility and Prohibited Transactions

B. 401(k) Fundamentals
  • Basic design features
  • Special nondiscrimination rules
  • Special distributuion rules
Leonard S. Hirsh, Serena G. Simons

C. Title IV - Defined Benefit Plans: Design Funding, the PBGC, Plan Terminations and Multiemployer Plans
  • Basics of defined benefit plans
  • Integration
  • PBGC
  • Minimum funding requirements
  • Plan terminations
  • Multiemployer plans
Bruce Cadenhead

D. Fiduciary Responsibilities/Prohibited Transactions
  • Fiduciary standard of conduct/prudence
  • Trust and custody requirements; bonding; indemnification and insurance
  • Fiduciary structure/committees
  • Plan assets
  • Prohibited transactions
Ira G. Bogner, Erin K. Cho, Arthur H. Kohn, Joel I. Krasnow

4:00 Networking Break

4:15 Determination Letters/IRS and DOL Correction Programs; Reporting and Disclosure

A. Determination Letters/IRS and DOL Correction Programs
  • Determination letters - application process and effect of a favorable letter
  • IRS and DOL voluntary correction programs
  • Special rules for master and prototype plans and volume submitter plans
Kenneth A. Raskin

B. Reporting and Disclosure
  • Annual Form 5500 reports
  • SPDs and SMMs
  • Claims Procedure
Jeffrey Ross

5:15 Adjourn

DAY TWO:  8:30 a.m. - 5:00 p.m.

Morning Session:  8:30 a.m. - 12:30 p.m.

8:30 Employer Securities in Qualified Plans
  • ESOPs
  • 401(k) Plans
  • Litigation
William E. Ryan

9:15 ERISA Litigation
  • Claims litigation
  • Preemption cases
  • Other recent Supreme Court precedent
  • Fiduciary and other class action litigation
Nicholas J. Pappas, Wendy Schick Dougall, Denise V. Zamore

10:15 Networking Break

10:30 Executive Compensation/Nonqualified Deferred Compensation/SERPs
  • Types of plans and programs
  • Employment agreements
  • Section 409A/Section 83
Colleen M. Hart, Regina Olshan

11:30 The M&A Transactional Practice
  • Types of transactions
  • Due diligence
  • Representations and warranties
  • Covenants
  • Indemnities
  • Executive compensation
  • Practical considerations
Brian D. Robbins, Michael J. Segal, Elizabeth Pagel Serebransky

12:30 Lunch

Afternoon Session: 1:30 p.m. - 5:00 p.m.

1:30 A Grab-Bag of Additional Considerations - Welfare Plans and Health Care Reform, Bankruptcy, Accounting, Employment and Labor Laws and Ethics
  • Welfare plans and health reform
  • ERISA related Bankruptcy considerations
  • Accounting Considerations
  • Employment and labor laws
  • Ethical considerations
 Harvey D. Cotton, Philip E. Deitch, Steven J. Friedman, Marissa Holob, Martha N. Steinman

3:30 Networking Break

3:45 Other Perspectives - The Smaller Firm and Inside Counsel - And ERISA in the Headlines

A. Other Perspectives - the Smaller Firm and In-house Counsel
  • The world outside of big law firms
  • Sole practitioners and other small firms
  • Special considerations for inside counsel
Adam E. Faber, Liza M. LeAndre

B. ERISA in the Headlines
  • Legislative developments
  • Regulatory developments
  • Litigation
Andrew L. Gaines, Andrew L.Oringer

5:00 Adjourn
Co-Chair(s)
Andrew L. Gaines ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Andrew L. Oringer ~ Dechert LLP
Speaker(s)
Susan E. Bernstein ~ Schulte Roth & Zabel LLP
Ira G. Bogner ~ Proskauer Rose LLP
Jed W. Brickner ~ Latham & Watkins LLP
Bruce Cadenhead ~ Mercer
Erin K. Cho ~ Davis Polk & Wardwell LLP
Harvey D. Cotton ~ Ropes & Gray LLP
Philip E. Deitch ~ PricewaterhouseCoopers
Wendy Schick Dougall ~ Associate General Counsel, American International Group
Adam E. Faber ~ Law Office of Adam E. Faber LLC
Robert C. Fleder ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Steven J. Friedman ~ Littler Mendelson PC
David M. Glaser ~ Patterson Belknap Webb & Tyler LLP
Colleen M. Hart ~ Jones Day
Leonard S. Hirsh ~ Global Compliance Director, Citi Pension and Retirement Plans, Citigroup
Marissa Holob ~ Stroock & Stroock & Lavan LLP
Arthur H. Kohn ~ Cleary Gottlieb Steen & Hamilton LLP
Joel I. Krasnow ~ Milbank Tweed Hadley & McCloy
Liza M. LeAndre ~ Chief Benefits Counsel, Colgate-Palmolive Company
Regina Olshan ~ Skadden, Arps, Slate, Meagher & Flom LLP
Nicholas J. Pappas ~ Weil Gotshal & Manges LLP
Kenneth A. Raskin ~ King & Spalding LLP
Brian D. Robbins ~ Simpson Thacher & Bartlett LLP
Jeffrey Ross ~ Fried, Frank, Harris, Shriver & Jacobson LLP
William E. Ryan ~ Evercore Trust Company
Michael J. Segal ~ Wachtell, Lipton, Rosen & Katz
Elizabeth Pagel Serebransky ~ Debevoise & Plimpton LLP
Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP
Joseph R. Simone ~ Rubie's Costume Company, Inc.
Serena G. Simons ~ The Segal Company
Martha N. Steinman ~ Hogan Lovells US LLP
Denise V. Zamore ~ UnitedHealthcare
Program Attorney(s)
Willis Goodmoore ~ Program Attorney, Practising Law Institute
New York City Seminar Location

PLI New York Center, 810 Seventh Avenue at 53rd Street (21st floor), New York, New York 10019. Message Center, program days only: (212) 824-5733.

New York City Hotel Accommodations

The New York Hilton & Towers, 1335 Avenue of the Americas, New York, NY 10019. 1 block from PLI Center. Reservations 1-800-HILTONS or, 1-877-NYC-HILT. Please mention that you are booking a room under the Practising Law Institute Corporate rate and the Client File # is 0495741. You can also make reservations online to access Practising Law Institute rates.

The Warwick New York Hotel, 65 West 54th Street New York, NY 10019. 1 block from PLI Center. Reservations 800-223-4099 or, hotel direct 212-247-2700. Please mention that you are booking a room under the Practising Law Institute Corporate rate. Reservations on line at www.warwickhotelny.com Click reservations in menu bar on left. Select desired dates. In 'Special Rates' drop down window select Corporate Rate. In 'Rate Code' enter PLIN. Click search and select desired room type and rate plan. Or, you may email reservation requests to: res.ny@warwickhotels.com

Sheraton New York Times Square Hotel, 811 7th Avenue, New York, NY 10019, 1-800-325-3535 or (212) 581-1000. When calling, please mention Practising Law Institute and mention SET#311155. You may also book online.

PLI programs qualify for credit in all states that require mandatory continuing legal education for attorneys. Please be sure to check with your state and the credit calculator to the right for details.


Please check the CLE Calculator above each product description for CLE information specific to your state.

Special Note: In New York, newly admitted attorneys may receive CLE credit only for attendance at "transitional" programs during their first two years of admission to the Bar. Non-traditional course formats such as on-demand web programs or recorded items, are not acceptable for CLE credit. Experienced attorneys may choose to attend and receive CLE credit for either a transitional course or for one geared to experienced attorneys.  All product types, including on-demand web programs and recorded items, are approved for experienced attorneys.

Please Note: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. PLI programs may qualify for credit based on the requirements outlined in the MCLE Regulations and Ariz. R. Sup. Ct. Rule 45.

If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.

Credit will be granted only to the individual on record as the purchaser unless alternative arrangements (prearranged groupcast) are made in advance.

This is a webcast of the live New York session.

Why you should attend

A working knowledge of the Employee Retirement Income Security Act’s (ERISA) framework is crucial for lawyers, HR practitioners and other professionals in the area of employee benefits and compensation planning. Our experienced faculty of leading practitioners will discuss a broad array of topics, including the basic regulatory framework, the types of plans covered, the requirements for intended tax treatment, fiduciary responsibilities and other issues relating to the investment of plan assets, how to correct errors and the role of the benefits practitioner in the transactional setting. In addition, you will learn about recent IRS, DOL and legislative and judicial developments. The benefits practice also reaches beyond ERISA and the tax laws, and the scope of the program will extend to executive compensation and to related laws other than ERISA and the Internal Revenue Code, such as those covering employment discrimination.

What you will learn

  • Requirements and special rules applicable to different retirement plans
  • Specific rules applicable to defined benefit plans and defined contribution plans
  • Pension Benefit Guaranty Corporation (PBGC) insurance coverage
  • Distributions from qualified plans; reporting and disclosure requirements; fiduciary responsibilities and other aspects of plan investment
  • Ethical issues for the practitioner
  • Design and operation of 401(k) plans
Special Features
  • Earn 1.5 hours of Ethics credit
  • Earn Continuing Professional Education credit

Who should attend

Lawyers, human resources practitioners and other professionals in the area of employee benefits and compensation planning who need an introduction to ERISA.

PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

DAY ONE: 8:30 a.m. - 5:15 p.m.

Morning Session: 8:30 a.m. - 12:15 p.m.

8:30 Opening Remarks and Introduction

Andrew L. Gaines and Andrew L. Oringer

8:45 Overview of ERISA Fundamentals, and Tax Qualified Plans

A. ERISA Fundamentals - an Overview

  • What is ERISA - regulatory overview
  • What does it regulate
  • What types of plans are covered
  • What type of plans are not covered
  • Fiduciary structure

Joseph R. Simone

B. Introduction to Tax-Qualified Plans

  • Qualified plan v. nonqualified plan
  • Overview of tax incentives for qualified plans
  • General qualification requirements

Susan Serota

C. "Types of Qualified Plans"

  • Historical categories - pension/profit sharing/stock bonus/money purchase
  • Defined contribution v. defined benefit
  • Pension plans under ERISA

Robert C. Fleder

10:15 Networking Break

10:30 Eligibility, Coverage, Vesting, Distributions

A. Eligibility and Coverage

  • Eligibility Standards
  • Nondiscrimination in coverage
  • Minimum participation

David M. Glaser

B. Vesting

  • Vesting standards
  • Special rules for defined contribution plans
  • Special rules for plan terminations

Jed W. Brickner

C. Distribution Requirements

  • Forms of distribution
  • Timing of distributions
  • Tax Consequences

Susan E. Bernstein

12:15 Lunch

Afternoon Session: 1:15 p.m. - 5:15 p.m.

1:15 401(k) Plan Fundamentals, Title IV Defined Benefit Plans, and Fiduciary Responsibility and Prohibited Transactions

B. 401(k) Fundamentals

  • Basic design features
  • Special nondiscrimination rules
  • Special distributuion rules

Leonard S. Hirsh, Serena G. Simons

C. Title IV - Defined Benefit Plans: Design Funding, the PBGC, Plan Terminations and Multiemployer Plans

  • Basics of defined benefit plans
  • Integration
  • PBGC
  • Minimum funding requirements
  • Plan terminations
  • Multiemployer plans

Bruce Cadenhead

D. Fiduciary Responsibilities/Prohibited Transactions

  • Fiduciary standard of conduct/prudence
  • Trust and custody requirements; bonding; indemnification and insurance
  • Fiduciary structure/committees
  • Plan assets
  • Prohibited transactions

Ira G. Bogner, Erin K. Cho, Arthur H. Kohn, Joel I. Krasnow

4:00 Networking Break

4:15 Determination Letters/IRS and DOL Correction Programs; Reporting and Disclosure

A. Determination Letters/IRS and DOL Correction Programs

  • Determination letters - application process and effect of a favorable letter
  • IRS and DOL voluntary correction programs
  • Special rules for master and prototype plans and volume submitter plans

Kenneth A. Raskin

B. Reporting and Disclosure

  • Annual Form 5500 reports
  • SPDs and SMMs
  • Claims Procedure

Jeffrey Ross

5:15 Adjourn

DAY TWO: 8:30 a.m. - 5:00 p.m.

Morning Session: 8:30 a.m. - 12:30 p.m.

8:30 Employer Securities in Qualified Plans

  • ESOPs
  • 401(k) Plans
  • Litigation

William E. Ryan

9:15 ERISA Litigation

  • Claims litigation
  • Preemption cases
  • Other recent Supreme Court precedent
  • Fiduciary and other class action litigation

Nicholas J. Pappas, Wendy Schick Dougall, Denise V. Zamore

10:15 Networking Break

10:30 Executive Compensation/Nonqualified Deferred Compensation/SERPs

  • Types of plans and programs
  • Employment agreements
  • Section 409A/Section 83

Colleen M. Hart, Regina Olshan

11:30 The M&A Transactional Practice

  • Types of transactions
  • Due diligence
  • Representations and warranties
  • Covenants
  • Indemnities
  • Executive compensation
  • Practical considerations

Brian D. Robbins, Michael J. Segal, Elizabeth Pagel Serebransky

12:30 Lunch

Afternoon Session: 1:30 p.m. - 5:00 p.m.

1:30 A Grab-Bag of Additional Considerations - Welfare Plans and Health Care Reform, Bankruptcy, Accounting, Employment and Labor Laws and Ethics

  • Welfare plans and health reform
  • ERISA related Bankruptcy considerations
  • Accounting Considerations
  • Employment and labor laws
  • Ethical considerations

Harvey D. Cotton, Philip E. Deitch, Steven J. Friedman, Marissa Holob, Martha N. Steinman

3:30 Networking Break

3:45 Other Perspectives - The Smaller Firm and Inside Counsel - And ERISA in the Headlines

A. Other Perspectives - the Smaller Firm and In-house Counsel

  • The world outside of big law firms
  • Sole practitioners and other small firms
  • Special considerations for inside counsel

Adam E. Faber, Liza M. LeAndre

B. ERISA in the Headlines

  • Legislative developments
  • Regulatory developments
  • Litigation

Andrew L. Gaines, Andrew L.Oringer

5:00 Adjourn

Co-Chair(s)
Andrew L. Gaines ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Andrew L. Oringer ~ Dechert LLP
Speaker(s)
Susan E. Bernstein ~ Schulte Roth & Zabel LLP
Ira G. Bogner ~ Proskauer Rose LLP
Jed W. Brickner ~ Latham & Watkins LLP
Bruce Cadenhead ~ Mercer
Erin K. Cho ~ Davis Polk & Wardwell LLP
Harvey D. Cotton ~ Ropes & Gray LLP
Philip E. Deitch ~ PricewaterhouseCoopers
Wendy Schick Dougall ~ Associate General Counsel, American International Group
Adam E. Faber ~ Law Office of Adam E. Faber LLC
Robert C. Fleder ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Steven J. Friedman ~ Littler Mendelson PC
David M. Glaser ~ Patterson Belknap Webb & Tyler LLP
Colleen M. Hart ~ Jones Day
Leonard S. Hirsh ~ Global Compliance Director, Citi Pension and Retirement Plans, Citigroup
Marissa Holob ~ Stroock & Stroock & Lavan LLP
Arthur H. Kohn ~ Cleary Gottlieb Steen & Hamilton LLP
Joel I. Krasnow ~ Milbank Tweed Hadley & McCloy
Liza M. LeAndre ~ Chief Benefits Counsel, Colgate-Palmolive Company
Regina Olshan ~ Skadden, Arps, Slate, Meagher & Flom LLP
Nicholas J. Pappas ~ Weil Gotshal & Manges LLP
Kenneth A. Raskin ~ King & Spalding LLP
Brian D. Robbins ~ Simpson Thacher & Bartlett LLP
Jeffrey Ross ~ Fried, Frank, Harris, Shriver & Jacobson LLP
William E. Ryan ~ Evercore Trust Company
Michael J. Segal ~ Wachtell, Lipton, Rosen & Katz
Elizabeth Pagel Serebransky ~ Debevoise & Plimpton LLP
Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP
Joseph R. Simone ~ Rubie's Costume Company, Inc.
Serena G. Simons ~ The Segal Company
Martha N. Steinman ~ Hogan Lovells US LLP
Denise V. Zamore ~ UnitedHealthcare
Program Attorney(s)
Willis Goodmoore ~ Program Attorney, Practising Law Institute
PLI makes every effort to accredit its Live Webcasts. Please check the CLE Calculator above for CLE information specific to your state.

PLI's Live Webcasts are approved for MCLE credit (unless otherwise noted in the product description) in the following states/territories:  Alabama, Alaska, Arkansas, California, Colorado, Delaware, Florida, Georgia, Hawaii, Idaho*, Illinois, Indiana1, Iowa*, Kansas*, Kentucky*, Louisiana, Maine*, Minnesota, Mississippi, Missouri, Montana, Nebraska, North Carolina, North Dakota, New Hampshire*, New Jersey, New Mexico, Nevada, New York2, Ohio3, Oklahoma, Oregon*, Pennsylvania4, Rhode Island, South Carolina, Tennessee, Texas, Utah, Vermont, Virginia5, Virgin Islands, Washington, West Virginia, Wisconsin, and Wyoming*.

*PLI will apply for credit upon request.

Arizona: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement.

Arkansas and Oklahoma: Audio-only live webcasts are not approved for credit.
 

1Indiana: Considered a distance education course. There is a 6 credit limit per year.

2New York: Newly admitted attorneys may not take non-transitional course formats such as on-demand audio or video programs or live webcasts for CLE credit. Newly admitted attorneys not practicing law in the United States, however, may earn 12 transitional credits in non-traditional formats.

3Ohio: To confirm that the live webcast has been approved, please refer to the list of Ohio’s Approved Self Study Activities at http://www.sconet.state.oh.us. Online programs are considered self-study. Ohio attorneys have a 6 credit self-study limit per biennial compliance period. The Ohio CLE Board states that attorneys must have a 100% success rate in clicking on timestamps to receive ANY CLE credit for an online program.

4 Pennsylvania: A live webcast may be viewed individually or in a group setting. Credit may be granted to an attorney who views a live webcast individually. There is a 4.0 credit limit per year for this type of viewing. A live webcast viewed in a group setting receives live participatory credit if the program is open to the public and advertised at least 30 days prior to the program. Live webcasts viewed in a group setting that do not advertise at least 30 days prior the program will be considered "in-house", and therefore denied credit.

5Virginia: All distance learning courses are to be done in an educational setting, free from distractions.


Running time and CLE credit hours are not necessarily the same. Please be aware that many states do not permit credit for luncheon and keynote speakers.

Note that some states limit the number of credit hours attorneys may claim for online CLE activities, and state rules vary with regard to whether online CLE activities qualify for participatory or self-study credits. For more information, refer to your state CLE website or call Customer Service at (800) 260-4PLI (4754) or email: info@pli.edu.

If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.

Co-Sponsored by Pennsylvania Bar Institute

Attendees in Pennsylvania will be viewing the live broadcast at the Pennsylvania Bar Institute's CLE Conference Center, Wanamaker Building, 10th floor, Philadelphia (Juniper St. entrance, between 13th & Broad Sts., opposite City Hall). You will have the opportunity to submit questions and will receive the printed Course Handbook.

Why you should attend

A working knowledge of the Employee Retirement Income Security Act’s (ERISA) framework is crucial for lawyers, HR practitioners and other professionals in the area of employee benefits and compensation planning. Our experienced faculty of leading practitioners will discuss a broad array of topics, including the basic regulatory framework, the types of plans covered, the requirements for intended tax treatment, fiduciary responsibilities and other issues relating to the investment of plan assets, how to correct errors and the role of the benefits practitioner in the transactional setting. In addition, you will learn about recent IRS, DOL and legislative and judicial developments. The benefits practice also reaches beyond ERISA and the tax laws, and the scope of the program will extend to executive compensation and to related laws other than ERISA and the Internal Revenue Code, such as those covering employment discrimination.

What you will learn

  • Requirements and special rules applicable to different retirement plans
  • Specific rules applicable to defined benefit plans and defined contribution plans
  • Pension Benefit Guaranty Corporation (PBGC) insurance coverage
  • Distributions from qualified plans; reporting and disclosure requirements; fiduciary responsibilities and other aspects of plan investment
  • Ethical issues for the practitioner
  • Design and operation of 401(k) plans
Special Features
  • Earn 1.5 hours of Ethics credit
  • Earn Continuing Professional Education credit

Who should attend

Lawyers, human resources practitioners and other professionals in the area of employee benefits and compensation planning who need an introduction to ERISA.

PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

DAY ONE: 8:30 a.m. - 5:15 p.m.

Morning Session: 8:30 a.m. - 12:15 p.m.

8:30 Opening Remarks and Introduction

Andrew L. Gaines and Andrew L. Oringer

8:45 Overview of ERISA Fundamentals, and Tax Qualified Plans

A. ERISA Fundamentals - an Overview

  • What is ERISA - regulatory overview
  • What does it regulate
  • What types of plans are covered
  • What type of plans are not covered
  • Fiduciary structure

Joseph R. Simone

B. Introduction to Tax-Qualified Plans

  • Qualified plan v. nonqualified plan
  • Overview of tax incentives for qualified plans
  • General qualification requirements

Susan Serota

C. "Types of Qualified Plans"

  • Historical categories - pension/profit sharing/stock bonus/money purchase
  • Defined contribution v. defined benefit
  • Pension plans under ERISA

Robert C. Fleder

10:15 Networking Break

10:30 Eligibility, Coverage, Vesting, Distributions

A. Eligibility and Coverage

  • Eligibility Standards
  • Nondiscrimination in coverage
  • Minimum participation

David M. Glaser

B. Vesting

  • Vesting standards
  • Special rules for defined contribution plans
  • Special rules for plan terminations

Jed W. Brickner

C. Distribution Requirements

  • Forms of distribution
  • Timing of distributions
  • Tax Consequences

Susan E. Bernstein

12:15 Lunch

Afternoon Session: 1:15 p.m. - 5:15 p.m.

1:15 401(k) Plan Fundamentals, Title IV Defined Benefit Plans, and Fiduciary Responsibility and Prohibited Transactions

B. 401(k) Fundamentals

  • Basic design features
  • Special nondiscrimination rules
  • Special distributuion rules

Leonard S. Hirsh, Serena G. Simons

C. Title IV - Defined Benefit Plans: Design Funding, the PBGC, Plan Terminations and Multiemployer Plans

  • Basics of defined benefit plans
  • Integration
  • PBGC
  • Minimum funding requirements
  • Plan terminations
  • Multiemployer plans

Bruce Cadenhead

D. Fiduciary Responsibilities/Prohibited Transactions

  • Fiduciary standard of conduct/prudence
  • Trust and custody requirements; bonding; indemnification and insurance
  • Fiduciary structure/committees
  • Plan assets
  • Prohibited transactions

Ira G. Bogner, Erin K. Cho, Arthur H. Kohn, Joel I. Krasnow

4:00 Networking Break

4:15 Determination Letters/IRS and DOL Correction Programs; Reporting and Disclosure

A. Determination Letters/IRS and DOL Correction Programs

  • Determination letters - application process and effect of a favorable letter
  • IRS and DOL voluntary correction programs
  • Special rules for master and prototype plans and volume submitter plans

Kenneth A. Raskin

B. Reporting and Disclosure

  • Annual Form 5500 reports
  • SPDs and SMMs
  • Claims Procedure

Jeffrey Ross

5:15 Adjourn

DAY TWO: 8:30 a.m. - 5:00 p.m.

Morning Session: 8:30 a.m. - 12:30 p.m.

8:30 Employer Securities in Qualified Plans

  • ESOPs
  • 401(k) Plans
  • Litigation

William E. Ryan

9:15 ERISA Litigation

  • Claims litigation
  • Preemption cases
  • Other recent Supreme Court precedent
  • Fiduciary and other class action litigation

Nicholas J. Pappas, Wendy Schick Dougall, Denise V. Zamore

10:15 Networking Break

10:30 Executive Compensation/Nonqualified Deferred Compensation/SERPs

  • Types of plans and programs
  • Employment agreements
  • Section 409A/Section 83

Colleen M. Hart, Regina Olshan

11:30 The M&A Transactional Practice

  • Types of transactions
  • Due diligence
  • Representations and warranties
  • Covenants
  • Indemnities
  • Executive compensation
  • Practical considerations

Brian D. Robbins, Michael J. Segal, Elizabeth Pagel Serebransky

12:30 Lunch

Afternoon Session: 1:30 p.m. - 5:00 p.m.

1:30 A Grab-Bag of Additional Considerations - Welfare Plans and Health Care Reform, Bankruptcy, Accounting, Employment and Labor Laws and Ethics

  • Welfare plans and health reform
  • ERISA related Bankruptcy considerations
  • Accounting Considerations
  • Employment and labor laws
  • Ethical considerations

Harvey D. Cotton, Philip E. Deitch, Steven J. Friedman, Marissa Holob, Martha N. Steinman

3:30 Networking Break

3:45 Other Perspectives - The Smaller Firm and Inside Counsel - And ERISA in the Headlines

A. Other Perspectives - the Smaller Firm and In-house Counsel

  • The world outside of big law firms
  • Sole practitioners and other small firms
  • Special considerations for inside counsel

Adam E. Faber, Liza M. LeAndre

B. ERISA in the Headlines

  • Legislative developments
  • Regulatory developments
  • Litigation

Andrew L. Gaines, Andrew L.Oringer

5:00 Adjourn

Co-Chair(s)
Andrew L. Gaines ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Andrew L. Oringer ~ Dechert LLP
Speaker(s)
Susan E. Bernstein ~ Schulte Roth & Zabel LLP
Ira G. Bogner ~ Proskauer Rose LLP
Jed W. Brickner ~ Latham & Watkins LLP
Bruce Cadenhead ~ Mercer
Erin K. Cho ~ Davis Polk & Wardwell LLP
Harvey D. Cotton ~ Ropes & Gray LLP
Philip E. Deitch ~ PricewaterhouseCoopers
Wendy Schick Dougall ~ Associate General Counsel, American International Group
Adam E. Faber ~ Law Office of Adam E. Faber LLC
Robert C. Fleder ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Steven J. Friedman ~ Littler Mendelson PC
David M. Glaser ~ Patterson Belknap Webb & Tyler LLP
Norman P. Goldberg ~ Chief Fiduciary Officer, Evercore Trust Company, N.A.
Colleen M. Hart ~ Jones Day
Leonard S. Hirsh ~ Global Compliance Director, Citi Pension and Retirement Plans, Citigroup
Marissa Holob ~ Stroock & Stroock & Lavan LLP
Arthur H. Kohn ~ Cleary Gottlieb Steen & Hamilton LLP
Joel I. Krasnow ~ Milbank Tweed Hadley & McCloy
Liza M. LeAndre ~ Chief Benefits Counsel, Colgate-Palmolive Company
Regina Olshan ~ Skadden, Arps, Slate, Meagher & Flom LLP
Nicholas J. Pappas ~ Weil Gotshal & Manges LLP
Kenneth A. Raskin ~ King & Spalding LLP
Brian D. Robbins ~ Simpson Thacher & Bartlett LLP
Jeffrey Ross ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Michael J. Segal ~ Wachtell, Lipton, Rosen & Katz
Elizabeth Pagel Serebransky ~ Debevoise & Plimpton LLP
Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP
Joseph R. Simone ~ Rubie's Costume Company, Inc.
Serena G. Simons ~ The Segal Company
Martha N. Steinman ~ Hogan Lovells US LLP
Denise V. Zamore ~ UnitedHealthcare
Program Attorney(s)
Willis Goodmoore ~ Program Attorney, Practising Law Institute

Philadelphia Groupcast Location

Pennsylvania Bar Institute, The CLE Conference Center, Wanamaker Building, 10th floor, Suite 1010, Center City Philadelphia (Juniper St. entrance, between 13th & Broad Sts., opposite City Hall). (800) 932-4637. Click here for directions.

Philadelphia Groupcast Hotel Accommodations

Below is a list of hotel accommodations suggested by the Pennsylvania Bar Institute:

Marriott Residence Inn

Ritz Carlton

Loews Philadelphia

Philadelphia Marriott Downtown
Hilton Garden Inn

PLI programs qualify for credit in all states that require mandatory continuing legal education for attorneys. Please be sure to check with your state and the credit calculator to the right for details.


Please check the CLE Calculator above each product description for CLE information specific to your state.

Special Note: In New York, newly admitted attorneys may receive CLE credit only for attendance at "transitional" programs during their first two years of admission to the Bar. Non-traditional course formats such as on-demand web programs or recorded items, are not acceptable for CLE credit. Experienced attorneys may choose to attend and receive CLE credit for either a transitional course or for one geared to experienced attorneys.  All product types, including on-demand web programs and recorded items, are approved for experienced attorneys.

Please Note: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. PLI programs may qualify for credit based on the requirements outlined in the MCLE Regulations and Ariz. R. Sup. Ct. Rule 45.

If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.

Credit will be granted only to the individual on record as the purchaser unless alternative arrangements (prearranged groupcast) are made in advance.

Co-Sponsored by New Jersey Institute for Continuing Legal Education

Why you should attend

A working knowledge of the Employee Retirement Income Security Act’s (ERISA) framework is crucial for lawyers, HR practitioners and other professionals in the area of employee benefits and compensation planning. Our experienced faculty of leading practitioners will discuss a broad array of topics, including the basic regulatory framework, the types of plans covered, the requirements for intended tax treatment, fiduciary responsibilities and other issues relating to the investment of plan assets, how to correct errors and the role of the benefits practitioner in the transactional setting. In addition, you will learn about recent IRS, DOL and legislative and judicial developments. The benefits practice also reaches beyond ERISA and the tax laws, and the scope of the program will extend to executive compensation and to related laws other than ERISA and the Internal Revenue Code, such as those covering employment discrimination.

What you will learn

  • Requirements and special rules applicable to different retirement plans
  • Specific rules applicable to defined benefit plans and defined contribution plans
  • Pension Benefit Guaranty Corporation (PBGC) insurance coverage
  • Distributions from qualified plans; reporting and disclosure requirements; fiduciary responsibilities and other aspects of plan investment
  • Ethical issues for the practitioner
  • Design and operation of 401(k) plans
Special Features
  • Earn 1.5 hours of Ethics credit
  • Earn Continuing Professional Education credit

Who should attend

Lawyers, human resources practitioners and other professionals in the area of employee benefits and compensation planning who need an introduction to ERISA.

PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

DAY ONE: 8:30 a.m. - 5:15 p.m.

Morning Session: 8:30 a.m. - 12:15 p.m.

8:30 Opening Remarks and Introduction

Andrew L. Gaines and Andrew L. Oringer

8:45 Overview of ERISA Fundamentals, and Tax Qualified Plans

A. ERISA Fundamentals - an Overview

  • What is ERISA - regulatory overview
  • What does it regulate
  • What types of plans are covered
  • What type of plans are not covered
  • Fiduciary structure

Joseph R. Simone

B. Introduction to Tax-Qualified Plans

  • Qualified plan v. nonqualified plan
  • Overview of tax incentives for qualified plans
  • General qualification requirements

Susan Serota

C. "Types of Qualified Plans"

  • Historical categories - pension/profit sharing/stock bonus/money purchase
  • Defined contribution v. defined benefit
  • Pension plans under ERISA

Robert C. Fleder

10:15 Networking Break

10:30 Eligibility, Coverage, Vesting, Distributions

A. Eligibility and Coverage

  • Eligibility Standards
  • Nondiscrimination in coverage
  • Minimum participation

David M. Glaser

B. Vesting

  • Vesting standards
  • Special rules for defined contribution plans
  • Special rules for plan terminations

Jed W. Brickner

C. Distribution Requirements

  • Forms of distribution
  • Timing of distributions
  • Tax Consequences

Susan E. Bernstein

12:15 Lunch

Afternoon Session: 1:15 p.m. - 5:15 p.m.

1:15 401(k) Plan Fundamentals, Title IV Defined Benefit Plans, and Fiduciary Responsibility and Prohibited Transactions

B. 401(k) Fundamentals

  • Basic design features
  • Special nondiscrimination rules
  • Special distributuion rules

Leonard S. Hirsh, Serena G. Simons

C. Title IV - Defined Benefit Plans: Design Funding, the PBGC, Plan Terminations and Multiemployer Plans

  • Basics of defined benefit plans
  • Integration
  • PBGC
  • Minimum funding requirements
  • Plan terminations
  • Multiemployer plans

Bruce Cadenhead

D. Fiduciary Responsibilities/Prohibited Transactions

  • Fiduciary standard of conduct/prudence
  • Trust and custody requirements; bonding; indemnification and insurance
  • Fiduciary structure/committees
  • Plan assets
  • Prohibited transactions

Ira G. Bogner, Erin K. Cho, Arthur H. Kohn, Joel I. Krasnow

4:00 Networking Break

4:15 Determination Letters/IRS and DOL Correction Programs; Reporting and Disclosure

A. Determination Letters/IRS and DOL Correction Programs

  • Determination letters - application process and effect of a favorable letter
  • IRS and DOL voluntary correction programs
  • Special rules for master and prototype plans and volume submitter plans

Kenneth A. Raskin

B. Reporting and Disclosure

  • Annual Form 5500 reports
  • SPDs and SMMs
  • Claims Procedure

Jeffrey Ross

5:15 Adjourn

DAY TWO: 8:30 a.m. - 5:00 p.m.

Morning Session: 8:30 a.m. - 12:30 p.m.

8:30 Employer Securities in Qualified Plans

  • ESOPs
  • 401(k) Plans
  • Litigation

William E. Ryan

9:15 ERISA Litigation

  • Claims litigation
  • Preemption cases
  • Other recent Supreme Court precedent
  • Fiduciary and other class action litigation

Nicholas J. Pappas, Wendy Schick Dougall, Denise V. Zamore

10:15 Networking Break

10:30 Executive Compensation/Nonqualified Deferred Compensation/SERPs

  • Types of plans and programs
  • Employment agreements
  • Section 409A/Section 83

Colleen M. Hart, Regina Olshan

11:30 The M&A Transactional Practice

  • Types of transactions
  • Due diligence
  • Representations and warranties
  • Covenants
  • Indemnities
  • Executive compensation
  • Practical considerations

Brian D. Robbins, Michael J. Segal, Elizabeth Pagel Serebransky

12:30 Lunch

Afternoon Session: 1:30 p.m. - 5:00 p.m.

1:30 A Grab-Bag of Additional Considerations - Welfare Plans and Health Care Reform, Bankruptcy, Accounting, Employment and Labor Laws and Ethics

  • Welfare plans and health reform
  • ERISA related Bankruptcy considerations
  • Accounting Considerations
  • Employment and labor laws
  • Ethical considerations

Harvey D. Cotton, Philip E. Deitch, Steven J. Friedman, Marissa Holob, Martha N. Steinman

3:30 Networking Break

3:45 Other Perspectives - The Smaller Firm and Inside Counsel - And ERISA in the Headlines

A. Other Perspectives - the Smaller Firm and In-house Counsel

  • The world outside of big law firms
  • Sole practitioners and other small firms
  • Special considerations for inside counsel

Adam E. Faber, Liza M. LeAndre

B. ERISA in the Headlines

  • Legislative developments
  • Regulatory developments
  • Litigation

Andrew L. Gaines, Andrew L.Oringer

5:00 Adjourn

Co-Chair(s)
Andrew L. Gaines ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Andrew L. Oringer ~ Dechert LLP
Speaker(s)
Susan E. Bernstein ~ Schulte Roth & Zabel LLP
Ira G. Bogner ~ Proskauer Rose LLP
Jed W. Brickner ~ Latham & Watkins LLP
Bruce Cadenhead ~ Mercer
Erin K. Cho ~ Davis Polk & Wardwell LLP
Harvey D. Cotton ~ Ropes & Gray LLP
Philip E. Deitch ~ PricewaterhouseCoopers
Wendy Schick Dougall ~ Associate General Counsel, American International Group
Adam E. Faber ~ Law Office of Adam E. Faber LLC
Robert C. Fleder ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Steven J. Friedman ~ Littler Mendelson PC
David M. Glaser ~ Patterson Belknap Webb & Tyler LLP
Norman P. Goldberg ~ Chief Fiduciary Officer, Evercore Trust Company, N.A.
Colleen M. Hart ~ Jones Day
Leonard S. Hirsh ~ Global Compliance Director, Citi Pension and Retirement Plans, Citigroup
Marissa Holob ~ Stroock & Stroock & Lavan LLP
Arthur H. Kohn ~ Cleary Gottlieb Steen & Hamilton LLP
Joel I. Krasnow ~ Milbank Tweed Hadley & McCloy
Liza M. LeAndre ~ Chief Benefits Counsel, Colgate-Palmolive Company
Regina Olshan ~ Skadden, Arps, Slate, Meagher & Flom LLP
Nicholas J. Pappas ~ Weil Gotshal & Manges LLP
Kenneth A. Raskin ~ King & Spalding LLP
Brian D. Robbins ~ Simpson Thacher & Bartlett LLP
Jeffrey Ross ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Michael J. Segal ~ Wachtell, Lipton, Rosen & Katz
Elizabeth Pagel Serebransky ~ Debevoise & Plimpton LLP
Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP
Joseph R. Simone ~ Rubie's Costume Company, Inc.
Serena G. Simons ~ The Segal Company
Martha N. Steinman ~ Hogan Lovells US LLP
Denise V. Zamore ~ UnitedHealthcare
Program Attorney(s)
Willis Goodmoore ~ Program Attorney, Practising Law Institute
New Jersey Groupcast Location

New Jersey Institute for Continuing Legal Education, One Constitution Square, New Brunswick, NJ 08901-1520. 732-249-5100.

PLI programs qualify for credit in all states that require mandatory continuing legal education for attorneys. Please be sure to check with your state and the credit calculator to the right for details.


Please check the CLE Calculator above each product description for CLE information specific to your state.

Special Note: In New York, newly admitted attorneys may receive CLE credit only for attendance at "transitional" programs during their first two years of admission to the Bar. Non-traditional course formats such as on-demand web programs or recorded items, are not acceptable for CLE credit. Experienced attorneys may choose to attend and receive CLE credit for either a transitional course or for one geared to experienced attorneys.  All product types, including on-demand web programs and recorded items, are approved for experienced attorneys.

Please Note: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. PLI programs may qualify for credit based on the requirements outlined in the MCLE Regulations and Ariz. R. Sup. Ct. Rule 45.

If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.

Credit will be granted only to the individual on record as the purchaser unless alternative arrangements (prearranged groupcast) are made in advance.

Why you should attend

A working knowledge of the Employee Retirement Income Security Act’s (ERISA) framework is crucial for lawyers, HR practitioners and other professionals in the area of employee benefits and compensation planning. Our experienced faculty of leading practitioners will discuss a broad array of topics, including the basic regulatory framework, the types of plans covered, the requirements for intended tax treatment, fiduciary responsibilities and other issues relating to the investment of plan assets, how to correct errors and the role of the benefits practitioner in the transactional setting. In addition, you will learn about recent IRS, DOL and legislative and judicial developments. The benefits practice also reaches beyond ERISA and the tax laws, and the scope of the program will extend to executive compensation and to related laws other than ERISA and the Internal Revenue Code, such as those covering employment discrimination.

What you will learn

  • Requirements and special rules applicable to different retirement plans
  • Specific rules applicable to defined benefit plans and defined contribution plans
  • Pension Benefit Guaranty Corporation (PBGC) insurance coverage
  • Distributions from qualified plans; reporting and disclosure requirements; fiduciary responsibilities and other aspects of plan investment
  • Ethical issues for the practitioner
  • Design and operation of 401(k) plans
Special Features
  • Earn 1.5 hours of Ethics credit
  • Earn Continuing Professional Education credit

Who should attend

Lawyers, human resources practitioners and other professionals in the area of employee benefits and compensation planning who need an introduction to ERISA.

PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

DAY ONE: 7:30 a.m. - 4:15 p.m.  (C.D.T.)

Morning Session: 7:30 a.m. - 11:15 p.m.  (C.D.T.)

7:30 Opening Remarks and Introduction

Andrew L. Gaines and Andrew L. Oringer

7:45 Overview of ERISA Fundamentals, and Tax Qualified Plans

A. ERISA Fundamentals - an Overview
  • What is ERISA - regulatory overview
  • What does it regulate
  • What types of plans are covered
  • What type of plans are not covered
  • Fiduciary structure
Joseph R. Simone

B. Introduction to Tax-Qualified Plans
  • Qualified plan v. nonqualified plan
  • Overview of tax incentives for qualified plans
  • General qualification requirements
Susan Serota

C. "Types of Qualified Plans"
  • Historical categories - pension/profit sharing/stock bonus/money purchase
  • Defined contribution v. defined benefit
  • Pension plans under ERISA
Robert C. Fleder

9:15 Networking Break

9:30 Eligibility, Coverage, Vesting, Distributions

A. Eligibility and Coverage
  • Eligibility Standards
  • Nondiscrimination in coverage
  • Minimum participation
David M. Glaser

B. Vesting
  • Vesting standards
  • Special rules for defined contribution plans
  • Special rules for plan terminations
Jed W. Brickner

C. Distribution Requirements
  • Forms of distribution
  • Timing of distributions
  • Tax Consequences
Susan E. Bernstein

11:15 Lunch

Afternoon Session: 12:15 p.m. - 4:15 p.m.  (C.D.T.)

12:15 401(k) Plan Fundamentals, Title IV Defined Benefit Plans, and Fiduciary Responsibility and Prohibited Transactions

B. 401(k) Fundamentals
  • Basic design features
  • Special nondiscrimination rules
  • Special distributuion rules
Leonard S. Hirsh, Serena G. Simons

C. Title IV - Defined Benefit Plans: Design Funding, the PBGC, Plan Terminations and Multiemployer Plans
  • Basics of defined benefit plans
  • Integration
  • PBGC
  • Minimum funding requirements
  • Plan terminations
  • Multiemployer plans
Bruce Cadenhead

D. Fiduciary Responsibilities/Prohibited Transactions
  • Fiduciary standard of conduct/prudence
  • Trust and custody requirements; bonding; indemnification and insurance
  • Fiduciary structure/committees
  • Plan assets
  • Prohibited transactions
Ira G. Bogner, Erin K. Cho, Arthur H. Kohn, Joel I. Krasnow

3:00 Networking Break

3:15 Determination Letters/IRS and DOL Correction Programs; Reporting and Disclosure

A. Determination Letters/IRS and DOL Correction Programs
  • Determination letters - application process and effect of a favorable letter
  • IRS and DOL voluntary correction programs
  • Special rules for master and prototype plans and volume submitter plans
Kenneth A. Raskin

B. Reporting and Disclosure
  • Annual Form 5500 reports
  • SPDs and SMMs
  • Claims Procedure
Jeffrey Ross

4:15 Adjourn

DAY TWO: 7:30 a.m. - 4:00 p.m.  (C.D.T.)

Morning Session: 7:30 a.m. - 11:30 p.m.  (C.D.T.)

7:30 Employer Securities in Qualified Plans
  • ESOPs
  • 401(k) Plans
  • Litigation
William E. Ryan

8:15 ERISA Litigation
  • Claims litigation
  • Preemption cases
  • Other recent Supreme Court precedent
  • Fiduciary and other class action litigation
Nicholas J. Pappas, Wendy Schick Dougall, Denise V. Zamore

9:15 Networking Break

9:30 Executive Compensation/Nonqualified Deferred Compensation/SERPs
  • Types of plans and programs
  • Employment agreements
  • Section 409A/Section 83
Colleen M. Hart, Regina Olshan

10:30 The M&A Transactional Practice
  • Types of transactions
  • Due diligence
  • Representations and warranties
  • Covenants
  • Indemnities
  • Executive compensation
  • Practical considerations
Brian D. Robbins, Michael J. Segal, Elizabeth Pagel Serebransky

11:30 Lunch

Afternoon Session: 12:30 p.m. - 4:00 p.m.  (C.D.T.)

12:30 A Grab-Bag of Additional Considerations - Welfare Plans and Health Care Reform, Bankruptcy, Accounting, Employment and Labor Laws and Ethics
  • Welfare plans and health reform
  • ERISA related Bankruptcy considerations
  • Accounting Considerations
  • Employment and labor laws
  • Ethical considerations
Harvey D. Cotton, Philip E. Deitch, Steven J. Friedman, Marissa Holob, Martha N. Steinman

2:30 Networking Break

2:45 Other Perspectives - The Smaller Firm and Inside Counsel - And ERISA in the Headlines

A. Other Perspectives - the Smaller Firm and In-house Counsel
  • The world outside of big law firms
  • Sole practitioners and other small firms
  • Special considerations for inside counsel
Adam E. Faber, Liza M. LeAndre

B. ERISA in the Headlines
  • Legislative developments
  • Regulatory developments
  • Litigation
Andrew L. Gaines, Andrew L.Oringer

4:00 Adjourn
Co-Chair(s)
Andrew L. Gaines ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Andrew L. Oringer ~ Dechert LLP
Speaker(s)
Susan E. Bernstein ~ Schulte Roth & Zabel LLP
Ira G. Bogner ~ Proskauer Rose LLP
Jed W. Brickner ~ Latham & Watkins LLP
Bruce Cadenhead ~ Mercer
Erin K. Cho ~ Davis Polk & Wardwell LLP
Harvey D. Cotton ~ Ropes & Gray LLP
Philip E. Deitch ~ PricewaterhouseCoopers
Wendy Schick Dougall ~ Associate General Counsel, American International Group
Adam E. Faber ~ Law Office of Adam E. Faber LLC
Robert C. Fleder ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Steven J. Friedman ~ Littler Mendelson PC
David M. Glaser ~ Patterson Belknap Webb & Tyler LLP
Norman P. Goldberg ~ Chief Fiduciary Officer, Evercore Trust Company, N.A.
Colleen M. Hart ~ Jones Day
Leonard S. Hirsh ~ Global Compliance Director, Citi Pension and Retirement Plans, Citigroup
Marissa Holob ~ Stroock & Stroock & Lavan LLP
Arthur H. Kohn ~ Cleary Gottlieb Steen & Hamilton LLP
Joel I. Krasnow ~ Milbank Tweed Hadley & McCloy
Liza M. LeAndre ~ Chief Benefits Counsel, Colgate-Palmolive Company
Regina Olshan ~ Skadden, Arps, Slate, Meagher & Flom LLP
Nicholas J. Pappas ~ Weil Gotshal & Manges LLP
Kenneth A. Raskin ~ King & Spalding LLP
Brian D. Robbins ~ Simpson Thacher & Bartlett LLP
Jeffrey Ross ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Michael J. Segal ~ Wachtell, Lipton, Rosen & Katz
Elizabeth Pagel Serebransky ~ Debevoise & Plimpton LLP
Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP
Joseph R. Simone ~ Rubie's Costume Company, Inc.
Serena G. Simons ~ The Segal Company
Martha N. Steinman ~ Hogan Lovells US LLP
Denise V. Zamore ~ UnitedHealthcare
Program Attorney(s)
Willis Goodmoore ~ Program Attorney, Practising Law Institute
Alabama Groupcast Location

Cumberland School of Law, Samford University, 800 Lakeshore Drive, Birmingham, AL 35229

PLI programs qualify for credit in all states that require mandatory continuing legal education for attorneys. Please be sure to check with your state and the credit calculator to the right for details.


Please check the CLE Calculator above each product description for CLE information specific to your state.

Special Note: In New York, newly admitted attorneys may receive CLE credit only for attendance at "transitional" programs during their first two years of admission to the Bar. Non-traditional course formats such as on-demand web programs or recorded items, are not acceptable for CLE credit. Experienced attorneys may choose to attend and receive CLE credit for either a transitional course or for one geared to experienced attorneys.  All product types, including on-demand web programs and recorded items, are approved for experienced attorneys.

Please Note: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. PLI programs may qualify for credit based on the requirements outlined in the MCLE Regulations and Ariz. R. Sup. Ct. Rule 45.

If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.

Credit will be granted only to the individual on record as the purchaser unless alternative arrangements (prearranged groupcast) are made in advance.

Co-Sponsored by Massachusetts CLE

Attendees in Boston will be seeing the live broadcast from New York City at the conveniently located offices of Massachusetts CLE, 10 Winter Place, Boston, Massachusetts. Remote Location participants will receive all course materials.


Why you should attend

A working knowledge of the Employee Retirement Income Security Act’s (ERISA) framework is crucial for lawyers, HR practitioners and other professionals in the area of employee benefits and compensation planning. Our experienced faculty of leading practitioners will discuss a broad array of topics, including the basic regulatory framework, the types of plans covered, the requirements for intended tax treatment, fiduciary responsibilities and other issues relating to the investment of plan assets, how to correct errors and the role of the benefits practitioner in the transactional setting. In addition, you will learn about recent IRS, DOL and legislative and judicial developments. The benefits practice also reaches beyond ERISA and the tax laws, and the scope of the program will extend to executive compensation and to related laws other than ERISA and the Internal Revenue Code, such as those covering employment discrimination.

What you will learn

  • Requirements and special rules applicable to different retirement plans
  • Specific rules applicable to defined benefit plans and defined contribution plans
  • Pension Benefit Guaranty Corporation (PBGC) insurance coverage
  • Distributions from qualified plans; reporting and disclosure requirements; fiduciary responsibilities and other aspects of plan investment
  • Ethical issues for the practitioner
  • Design and operation of 401(k) plans
Special Features
  • Earn 1.5 hours of Ethics credit
  • Earn Continuing Professional Education credit

Who should attend

Lawyers, human resources practitioners and other professionals in the area of employee benefits and compensation planning who need an introduction to ERISA.

PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

DAY ONE: 8:30 a.m. - 5:15 p.m.

Morning Session: 8:30 a.m. - 12:15 p.m.

8:30 Opening Remarks and Introduction

Andrew L. Gaines and Andrew L. Oringer

8:45 Overview of ERISA Fundamentals, and Tax Qualified Plans

A. ERISA Fundamentals - an Overview

  • What is ERISA - regulatory overview
  • What does it regulate
  • What types of plans are covered
  • What type of plans are not covered
  • Fiduciary structure

Joseph R. Simone

B. Introduction to Tax-Qualified Plans

  • Qualified plan v. nonqualified plan
  • Overview of tax incentives for qualified plans
  • General qualification requirements

Susan Serota

C. "Types of Qualified Plans"

  • Historical categories - pension/profit sharing/stock bonus/money purchase
  • Defined contribution v. defined benefit
  • Pension plans under ERISA

Robert C. Fleder

10:15 Networking Break

10:30 Eligibility, Coverage, Vesting, Distributions

A. Eligibility and Coverage

  • Eligibility Standards
  • Nondiscrimination in coverage
  • Minimum participation

David M. Glaser

B. Vesting

  • Vesting standards
  • Special rules for defined contribution plans
  • Special rules for plan terminations

Jed W. Brickner

C. Distribution Requirements

  • Forms of distribution
  • Timing of distributions
  • Tax Consequences

Susan E. Bernstein

12:15 Lunch

Afternoon Session: 1:15 p.m. - 5:15 p.m.

1:15 401(k) Plan Fundamentals, Title IV Defined Benefit Plans, and Fiduciary Responsibility and Prohibited Transactions

B. 401(k) Fundamentals

  • Basic design features
  • Special nondiscrimination rules
  • Special distributuion rules

Leonard S. Hirsh, Serena G. Simons

C. Title IV - Defined Benefit Plans: Design Funding, the PBGC, Plan Terminations and Multiemployer Plans

  • Basics of defined benefit plans
  • Integration
  • PBGC
  • Minimum funding requirements
  • Plan terminations
  • Multiemployer plans

Bruce Cadenhead

D. Fiduciary Responsibilities/Prohibited Transactions

  • Fiduciary standard of conduct/prudence
  • Trust and custody requirements; bonding; indemnification and insurance
  • Fiduciary structure/committees
  • Plan assets
  • Prohibited transactions

Ira G. Bogner, Erin K. Cho, Arthur H. Kohn, Joel I. Krasnow

4:00 Networking Break

4:15 Determination Letters/IRS and DOL Correction Programs; Reporting and Disclosure

A. Determination Letters/IRS and DOL Correction Programs

  • Determination letters - application process and effect of a favorable letter
  • IRS and DOL voluntary correction programs
  • Special rules for master and prototype plans and volume submitter plans

Kenneth A. Raskin

B. Reporting and Disclosure

  • Annual Form 5500 reports
  • SPDs and SMMs
  • Claims Procedure

Jeffrey Ross

5:15 Adjourn

DAY TWO: 8:30 a.m. - 5:00 p.m.

Morning Session: 8:30 a.m. - 12:30 p.m.

8:30 Employer Securities in Qualified Plans

  • ESOPs
  • 401(k) Plans
  • Litigation

William E. Ryan

9:15 ERISA Litigation

  • Claims litigation
  • Preemption cases
  • Other recent Supreme Court precedent
  • Fiduciary and other class action litigation

Nicholas J. Pappas, Wendy Schick Dougall, Denise V. Zamore

10:15 Networking Break

10:30 Executive Compensation/Nonqualified Deferred Compensation/SERPs

  • Types of plans and programs
  • Employment agreements
  • Section 409A/Section 83

Colleen M. Hart, Regina Olshan

11:30 The M&A Transactional Practice

  • Types of transactions
  • Due diligence
  • Representations and warranties
  • Covenants
  • Indemnities
  • Executive compensation
  • Practical considerations

Brian D. Robbins, Michael J. Segal, Elizabeth Pagel Serebransky

12:30 Lunch

Afternoon Session: 1:30 p.m. - 5:00 p.m.

1:30 A Grab-Bag of Additional Considerations - Welfare Plans and Health Care Reform, Bankruptcy, Accounting, Employment and Labor Laws and Ethics

  • Welfare plans and health reform
  • ERISA related Bankruptcy considerations
  • Accounting Considerations
  • Employment and labor laws
  • Ethical considerations

Harvey D. Cotton, Philip E. Deitch, Steven J. Friedman, Marissa Holob, Martha N. Steinman

3:30 Networking Break

3:45 Other Perspectives - The Smaller Firm and Inside Counsel - And ERISA in the Headlines

A. Other Perspectives - the Smaller Firm and In-house Counsel

  • The world outside of big law firms
  • Sole practitioners and other small firms
  • Special considerations for inside counsel

Adam E. Faber, Liza M. LeAndre

B. ERISA in the Headlines

  • Legislative developments
  • Regulatory developments
  • Litigation

Andrew L. Gaines, Andrew L.Oringer

5:00 Adjourn

Co-Chair(s)
Andrew L. Gaines ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Andrew L. Oringer ~ Dechert LLP
Speaker(s)
Susan E. Bernstein ~ Schulte Roth & Zabel LLP
Ira G. Bogner ~ Proskauer Rose LLP
Jed W. Brickner ~ Latham & Watkins LLP
Bruce Cadenhead ~ Mercer
Erin K. Cho ~ Davis Polk & Wardwell LLP
Harvey D. Cotton ~ Ropes & Gray LLP
Philip E. Deitch ~ PricewaterhouseCoopers
Wendy Schick Dougall ~ Associate General Counsel, American International Group
Adam E. Faber ~ Law Office of Adam E. Faber LLC
Robert C. Fleder ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Steven J. Friedman ~ Littler Mendelson PC
David M. Glaser ~ Patterson Belknap Webb & Tyler LLP
Norman P. Goldberg ~ Chief Fiduciary Officer, Evercore Trust Company, N.A.
Colleen M. Hart ~ Jones Day
Leonard S. Hirsh ~ Global Compliance Director, Citi Pension and Retirement Plans, Citigroup
Marissa Holob ~ Stroock & Stroock & Lavan LLP
Arthur H. Kohn ~ Cleary Gottlieb Steen & Hamilton LLP
Joel I. Krasnow ~ Milbank Tweed Hadley & McCloy
Liza M. LeAndre ~ Chief Benefits Counsel, Colgate-Palmolive Company
Regina Olshan ~ Skadden, Arps, Slate, Meagher & Flom LLP
Nicholas J. Pappas ~ Weil Gotshal & Manges LLP
Kenneth A. Raskin ~ King & Spalding LLP
Brian D. Robbins ~ Simpson Thacher & Bartlett LLP
Jeffrey Ross ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Michael J. Segal ~ Wachtell, Lipton, Rosen & Katz
Elizabeth Pagel Serebransky ~ Debevoise & Plimpton LLP
Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP
Joseph R. Simone ~ Rubie's Costume Company, Inc.
Serena G. Simons ~ The Segal Company
Martha N. Steinman ~ Hogan Lovells US LLP
Denise V. Zamore ~ UnitedHealthcare
Program Attorney(s)
Willis Goodmoore ~ Program Attorney, Practising Law Institute

Boston Groupcast Location

Massachusetts CLE, 10 Winter Place, Boston, Massachusetts 02100. (617) 350-7006.

PLI programs qualify for credit in all states that require mandatory continuing legal education for attorneys. Please be sure to check with your state and the credit calculator to the right for details.


Please check the CLE Calculator above each product description for CLE information specific to your state.

Special Note: In New York, newly admitted attorneys may receive CLE credit only for attendance at "transitional" programs during their first two years of admission to the Bar. Non-traditional course formats such as on-demand web programs or recorded items, are not acceptable for CLE credit. Experienced attorneys may choose to attend and receive CLE credit for either a transitional course or for one geared to experienced attorneys.  All product types, including on-demand web programs and recorded items, are approved for experienced attorneys.

Please Note: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. PLI programs may qualify for credit based on the requirements outlined in the MCLE Regulations and Ariz. R. Sup. Ct. Rule 45.

If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.

Credit will be granted only to the individual on record as the purchaser unless alternative arrangements (prearranged groupcast) are made in advance.

Co-Sponsored by Pennsylvania Bar Institute

Attendees in Pennsylvania will be viewing the live broadcast at the the Pennsylvania Bar Institute's Professional Development Conference Center, Heinz 57 Center, 339 Sixth Avenue, 7th Floor, Pittsburgh, Pennsylvania 15222-2517. You will have the opportunity to submit questions and will receive the printed Course Handbook.

Why you should attend

A working knowledge of the Employee Retirement Income Security Act’s (ERISA) framework is crucial for lawyers, HR practitioners and other professionals in the area of employee benefits and compensation planning. Our experienced faculty of leading practitioners will discuss a broad array of topics, including the basic regulatory framework, the types of plans covered, the requirements for intended tax treatment, fiduciary responsibilities and other issues relating to the investment of plan assets, how to correct errors and the role of the benefits practitioner in the transactional setting. In addition, you will learn about recent IRS, DOL and legislative and judicial developments. The benefits practice also reaches beyond ERISA and the tax laws, and the scope of the program will extend to executive compensation and to related laws other than ERISA and the Internal Revenue Code, such as those covering employment discrimination.

What you will learn

  • Requirements and special rules applicable to different retirement plans
  • Specific rules applicable to defined benefit plans and defined contribution plans
  • Pension Benefit Guaranty Corporation (PBGC) insurance coverage
  • Distributions from qualified plans; reporting and disclosure requirements; fiduciary responsibilities and other aspects of plan investment
  • Ethical issues for the practitioner
  • Design and operation of 401(k) plans
Special Features
  • Earn 1.5 hours of Ethics credit
  • Earn Continuing Professional Education credit

Who should attend

Lawyers, human resources practitioners and other professionals in the area of employee benefits and compensation planning who need an introduction to ERISA.

PLI Group Discounts

Groups of 4-14 from the same organization, all registering at the same time, for a PLI program scheduled for presentation at the same site, are entitled to receive a group discount. For further discount information, please contact membership@pli.edu or call (800) 260-4PLI.

PLI Can Arrange Group Viewing to Your Firm

Contact the Groupcasts Department via email at groupcasts@pli.edu for more details.

Cancellations

All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program at any time.

DAY ONE: 8:30 a.m. - 5:15 p.m.

Morning Session: 8:30 a.m. - 12:15 p.m.

8:30 Opening Remarks and Introduction

Andrew L. Gaines and Andrew L. Oringer

8:45 Overview of ERISA Fundamentals, and Tax Qualified Plans

A. ERISA Fundamentals - an Overview

  • What is ERISA - regulatory overview
  • What does it regulate
  • What types of plans are covered
  • What type of plans are not covered
  • Fiduciary structure

Joseph R. Simone

B. Introduction to Tax-Qualified Plans

  • Qualified plan v. nonqualified plan
  • Overview of tax incentives for qualified plans
  • General qualification requirements

Susan Serota

C. "Types of Qualified Plans"

  • Historical categories - pension/profit sharing/stock bonus/money purchase
  • Defined contribution v. defined benefit
  • Pension plans under ERISA

Robert C. Fleder

10:15 Networking Break

10:30 Eligibility, Coverage, Vesting, Distributions

A. Eligibility and Coverage

  • Eligibility Standards
  • Nondiscrimination in coverage
  • Minimum participation

David M. Glaser

B. Vesting

  • Vesting standards
  • Special rules for defined contribution plans
  • Special rules for plan terminations

Jed W. Brickner

C. Distribution Requirements

  • Forms of distribution
  • Timing of distributions
  • Tax Consequences

Susan E. Bernstein

12:15 Lunch

Afternoon Session: 1:15 p.m. - 5:15 p.m.

1:15 401(k) Plan Fundamentals, Title IV Defined Benefit Plans, and Fiduciary Responsibility and Prohibited Transactions

B. 401(k) Fundamentals

  • Basic design features
  • Special nondiscrimination rules
  • Special distributuion rules

Leonard S. Hirsh, Serena G. Simons

C. Title IV - Defined Benefit Plans: Design Funding, the PBGC, Plan Terminations and Multiemployer Plans

  • Basics of defined benefit plans
  • Integration
  • PBGC
  • Minimum funding requirements
  • Plan terminations
  • Multiemployer plans

Bruce Cadenhead

D. Fiduciary Responsibilities/Prohibited Transactions

  • Fiduciary standard of conduct/prudence
  • Trust and custody requirements; bonding; indemnification and insurance
  • Fiduciary structure/committees
  • Plan assets
  • Prohibited transactions

Ira G. Bogner, Erin K. Cho, Arthur H. Kohn, Joel I. Krasnow

4:00 Networking Break

4:15 Determination Letters/IRS and DOL Correction Programs; Reporting and Disclosure

A. Determination Letters/IRS and DOL Correction Programs

  • Determination letters - application process and effect of a favorable letter
  • IRS and DOL voluntary correction programs
  • Special rules for master and prototype plans and volume submitter plans

Kenneth A. Raskin

B. Reporting and Disclosure

  • Annual Form 5500 reports
  • SPDs and SMMs
  • Claims Procedure

Jeffrey Ross

5:15 Adjourn

DAY TWO: 8:30 a.m. - 5:00 p.m.

Morning Session: 8:30 a.m. - 12:30 p.m.

8:30 Employer Securities in Qualified Plans

  • ESOPs
  • 401(k) Plans
  • Litigation

William E. Ryan

9:15 ERISA Litigation

  • Claims litigation
  • Preemption cases
  • Other recent Supreme Court precedent
  • Fiduciary and other class action litigation

Nicholas J. Pappas, Wendy Schick Dougall, Denise V. Zamore

10:15 Networking Break

10:30 Executive Compensation/Nonqualified Deferred Compensation/SERPs

  • Types of plans and programs
  • Employment agreements
  • Section 409A/Section 83

Colleen M. Hart, Regina Olshan

11:30 The M&A Transactional Practice

  • Types of transactions
  • Due diligence
  • Representations and warranties
  • Covenants
  • Indemnities
  • Executive compensation
  • Practical considerations

Brian D. Robbins, Michael J. Segal, Elizabeth Pagel Serebransky

12:30 Lunch

Afternoon Session: 1:30 p.m. - 5:00 p.m.

1:30 A Grab-Bag of Additional Considerations - Welfare Plans and Health Care Reform, Bankruptcy, Accounting, Employment and Labor Laws and Ethics

  • Welfare plans and health reform
  • ERISA related Bankruptcy considerations
  • Accounting Considerations
  • Employment and labor laws
  • Ethical considerations

Harvey D. Cotton, Philip E. Deitch, Steven J. Friedman, Marissa Holob, Martha N. Steinman

3:30 Networking Break

3:45 Other Perspectives - The Smaller Firm and Inside Counsel - And ERISA in the Headlines

A. Other Perspectives - the Smaller Firm and In-house Counsel

  • The world outside of big law firms
  • Sole practitioners and other small firms
  • Special considerations for inside counsel

Adam E. Faber, Liza M. LeAndre

B. ERISA in the Headlines

  • Legislative developments
  • Regulatory developments
  • Litigation

Andrew L. Gaines, Andrew L.Oringer

5:00 Adjourn

Co-Chair(s)
Andrew L. Gaines ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Andrew L. Oringer ~ Dechert LLP
Speaker(s)
Susan E. Bernstein ~ Schulte Roth & Zabel LLP
Ira G. Bogner ~ Proskauer Rose LLP
Jed W. Brickner ~ Latham & Watkins LLP
Bruce Cadenhead ~ Mercer
Erin K. Cho ~ Davis Polk & Wardwell LLP
Harvey D. Cotton ~ Ropes & Gray LLP
Philip E. Deitch ~ PricewaterhouseCoopers
Wendy Schick Dougall ~ Associate General Counsel, American International Group
Adam E. Faber ~ Law Office of Adam E. Faber LLC
Robert C. Fleder ~ Paul, Weiss, Rifkind, Wharton & Garrison LLP
Steven J. Friedman ~ Littler Mendelson PC
David M. Glaser ~ Patterson Belknap Webb & Tyler LLP
Norman P. Goldberg ~ Chief Fiduciary Officer, Evercore Trust Company, N.A.
Colleen M. Hart ~ Jones Day
Leonard S. Hirsh ~ Global Compliance Director, Citi Pension and Retirement Plans, Citigroup
Marissa Holob ~ Stroock & Stroock & Lavan LLP
Arthur H. Kohn ~ Cleary Gottlieb Steen & Hamilton LLP
Joel I. Krasnow ~ Milbank Tweed Hadley & McCloy
Liza M. LeAndre ~ Chief Benefits Counsel, Colgate-Palmolive Company
Regina Olshan ~ Skadden, Arps, Slate, Meagher & Flom LLP
Nicholas J. Pappas ~ Weil Gotshal & Manges LLP
Kenneth A. Raskin ~ King & Spalding LLP
Brian D. Robbins ~ Simpson Thacher & Bartlett LLP
Jeffrey Ross ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Michael J. Segal ~ Wachtell, Lipton, Rosen & Katz
Elizabeth Pagel Serebransky ~ Debevoise & Plimpton LLP
Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP
Joseph R. Simone ~ Rubie's Costume Company, Inc.
Serena G. Simons ~ The Segal Company
Martha N. Steinman ~ Hogan Lovells US LLP
Denise V. Zamore ~ UnitedHealthcare
Program Attorney(s)
Willis Goodmoore ~ Program Attorney, Practising Law Institute

Pittsburgh Groupcast Location

Pennsylvania Bar Institute, Professional Development Conference Center, 339 Sixth Avenue, Suite 760, Pittsburgh, Pennsylvania 15222-2517. (412) 802-2300. Click here for directions.

PLI programs qualify for credit in all states that require mandatory continuing legal education for attorneys. Please be sure to check with your state and the credit calculator to the right for details.


Please check the CLE Calculator above each product description for CLE information specific to your state.

Special Note: In New York, newly admitted attorneys may receive CLE credit only for attendance at "transitional" programs during their first two years of admission to the Bar. Non-traditional course formats such as on-demand web programs or recorded items, are not acceptable for CLE credit. Experienced attorneys may choose to attend and receive CLE credit for either a transitional course or for one geared to experienced attorneys.  All product types, including on-demand web programs and recorded items, are approved for experienced attorneys.

Please Note: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. PLI programs may qualify for credit based on the requirements outlined in the MCLE Regulations and Ariz. R. Sup. Ct. Rule 45.

If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.

Credit will be granted only to the individual on record as the purchaser unless alternative arrangements (prearranged groupcast) are made in advance.

Related Items

On-Demand  On-Demand Programs

ERISA: The Evolving World 2012 Aug. 21, 2012

Handbook  Course Handbook Archive

ERISA: The Evolving World 2013  
ERISA: The Evolving World 2012 Andrew L. Oringer, Dechert LLP
Andrew L. Gaines, Paul, Weiss, Rifkind, Wharton & Garrison LLP
 
Print Share Email
  • FOLLOW PLI:
  • RSS
  • facebook
  • twitter

All Contents Copyright © 1996-2013 Practising Law Institute. Continuing Legal Education since 1933.