The webinar focuses on fundamental requirements to be a qualified retirement plan. This includes eligibility, vesting, and distributions that permit the deferral of tax on the benefits accrued by participants and the ability of the Plan Sponsor to take a tax deduction of retirement plan contributions. The role of the Department of Labor and ERISA with respect to Retirement Plans is also reviewed.
CALT does not provide legal advice. Any information provided on this website is not intended to be a substitute for legal services from a competent professional. CALT's work is supported by fee-based seminars and generous private gifts. Any opinions, findings, conclusions or recommendations expressed in the material contained on this website do not necessarily reflect the views of Iowa State University.