Pension, Profit-Sharing, Welfare, and Other Compensation Plans - CLE, Continuing Legal Education - ALI
Pension, Profit-Sharing, Welfare, and Other Compensation Plans
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What You Will Learn


If you don’t know the answers to these questions, you need to attend this course…!


As we get closer to full implementation of the Affordable Care Act, what should plan sponsors and plan administrators be preparing for? What are the latest insights into implementation guidance?

What important employee benefits decisions have come out of the courts this year?

What issues is the Department of Labor raising in its enforcement activities against leveraged ESOPs?

What Code §409A issues should you be aware of with deferred compensation arrangements in mergers and acquisitions?

Have you taken a close look at whether your executive compensation complies with Code Section 162(m)?

What have we learned from the first year of compliance with the Department of Labor’s participant and plan-level fee disclosure requirements?

What issues should plan sponsors be aware of in attempting to "de-risk" a defined benefit plan?


This national “go to” program examines the most important aspects of pension, profit sharing, welfare, and other compensation plans, including recent developments in litigation, legislation, and federal regulations, enforcement, and guidance. Top private practitioners, other benefits specialists, and current and former government speakers, including invited representatives from the Treasury Department, provide insights on the latest issues and will be available to answer your most pressing questions throughout the program. The discussions throughout the course are transactional, dealing with “how to do it” and not merely offering an explanation of the law itself.


Topics include:

Deferred compensation plans in mergers and acquisitions

DOL enforcement actions against leveraged ESOPs

New opportunities in providing longevity insurance in defined contribution plans

Defined benefit plan funding

Ethics in representing plans and employers (one hour)

Executive compensation


The course also provides opportunities to network with like-minded colleagues from around the country, including a reception following the conclusion of the first day’s presentations.





The Affordable Care Act will become fully effective in 2014, with health insurance exchanges up and running and penalties for individuals and employers for not obtaining or providing health insurance becoming operative. Plan sponsors, health insurers, and health plan administrators will need to continue in their efforts to fully comply with the law by the end of the year. We will have a speaker from the Treasury Department and panel of health law experts to discuss the following topics:

Regulatory developments

How the insurance exchanges will operate

The employer "pay or play" mandate – what are the requirements for employers?

Emerging issues on funding and new products

Compliance with the new taxes enacted as part of the Affordable Care Act


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Who Should Attend

Employee benefits, Health, Tax, Employment, and Business lawyers as well as plan sponsors, health insurers, and health plan administrators should attend this advanced, accredited continuing legal education program from ALI CLE.

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Planning Chairs

Pamela Baker, SNR Denton US LLP, Chicago (also on faculty)

William F. Sweetnam, Jr., Groom Law Group, Chartered, Washington, D.C.; former Benefits Tax Counsel, U.S. Department of the Treasury (also on faculty)

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Andy R. Anderson, Morgan, Lewis & Bockius LLP, Chicago

Bruce L. Ashton, Drinker Biddle & Reath LLP, Los Angeles

Rosina B. Barker, Ivins, Phillips & Barker Chartered, Washington, D.C.

Gregory K. Brown, Katten Muchin Rosenman LLP, Chicago

T. David Cowart, SNR Denton US LLP, Dallas

Greta E. Cowart, Haynes and Boone, LLP, Dallas

Julie Durkin, Senior Consulting Actuary, Towers Watson, Chicago

Daniel L. Hogans, Morgan, Lewis & Bockius LLP, Washington, D.C.

Kevin P. Knopf, Attorney-Adviser, Office of Benefits Tax Counsel, U.S. Department of the Treasury, Washington, D.C.

Andrew C. Liazos, McDermott Will & Emery, Boston

Doreen E. Lilienfeld, Shearman & Sterling LLP, New York

W. Waldan Lloyd, Callister Nebeker & McCullough, Salt Lake City

Michael R. Maryn, SNR Denton US LLP, Washington, D.C.

Helen Morrison, Ernst & Young LLP, Washington, D.C.

Pamela D. Perdue, Summers Compton Wells, P.C., St, Louis

Howard Shapiro, Proskauer Rose LLP, New Orleans

Tamara M. Simon, Buck Consulting, Washington, D.C.


ALI CLE Program Attorney: Kevin O'Connor (


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Program Schedule

Wednesday, March 13, 2013

8:00 a.m. Registration and Continental Breakfast

8:55 a.m. Administrative Remarks – ALI CLE Staff


9:00 a.m. Updated IRS Correction Program (EPCRS) -- Ms. Perdue

9:45 a.m. 409A Issues in Mergers and Acquisitions -- Ms. Lillienfeld

10:30 a.m. Networking and Refreshment Break

10:45 a.m. Current Executive Compensation Issues -- Mr. Hogans 

11:30 a.m. Longevity Insurance in Qualified Plans -- Mr. Lloyd

12:15 p.m. Lunch Break


1:30 p.m. The World Post-Fee Disclosure: What We've Learned after the First Round - Best Practices, Issues, Unknowns -- Ms. Perdue 

2:30 p.m. ERISA Fiduciary Issues: Is the Sky Really Falling? -- Mr. Ashton 

3:30 p.m. Networking and Refreshment Break

3:45 p.m. Deep Dive on Code Section 162(m): More at Stake than Just the Deduction -- Mr. Liazos

4:30 p.m. De-risking Defined Benefit Plans - Theory and Practice -- Mss. Barker and Durkin

5:15 p.m. Questions and Answers

5:30 p.m. Adjournment for the Day; Networking Reception for Registrants and Faculty


Thursday, March 14, 2013

8:30 a.m. Continental Breakfast and Networking Session


9:00 a.m. PPACA Overview - What It Is and How It Fits Together -- Mr. Cowart

10:00 a.m. Health Care – Rules Regarding the Employer Mandate -- Messrs. Anderson and Knopf

10:45 a.m. Networking and Refreshment Break

11:00 a.m. Health Care - Application of the Employer Mandate - Case Studies -- Ms. Morrison

11:45 a.m. Health Care - What To Expect Next from Guidance and New Guidance on Wellness Programs -- Mr. Knopf

12:30 p.m. Lunch Break


1:45 p.m. Health Care - FSAs and HRAs after PPACA -- Mr. Sweetnam

2:15 p.m. Overview of Health Care Exchanges -- Mr. Cowart and Ms. Simon

2:45 p.m. New HIPAA Regulations -- Ms. Simon

3:15 p.m. Networking and Refreshment Break

3:30 p.m. The New Medicare Taxes: Withholding and Payment Issues -- Ms. Cowart

4:15 p.m. Pension Stabilization: MAP 21 - What It Is and How it Works -- Ms. Durkin and Mr. Maryn

5:00 p.m. Questions and Answers

5:15 p.m. Adjournment for the Day


Friday, March 15, 2013

8:30 a.m. Continental Breakfast and Networking Session


9:00 a.m. Ethics: Inadvertent Breach of Attorney-Client Privilege and Other Issues --  Ms. Baker

10:00 a.m. Leveraged ESOP Audits and Litigation --  Mr. Brown

10:45 a.m. Networking and Refreshment Break

11:00 a.m. Employee Benefits Litigation Update -- Mr. Shapiro

11:45 a.m. Questions and Answers

12:00 noon Adjournment


Total 60-minute hours of instruction: 16, including one hour of ethics

Suggested Prerequisite: Substantial experience in legal practice in subject matter

Educational Objective: Development of proficiency in performance of intricate and complex legal tasks within a narrow area

Level of Instruction: Advanced

Click Here for MCLE Credit Information

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Here's what registrants have said about this course:

“As always, a timely, thoughtful update of the complex minefield called pension, profit-sharing, and deferred compensation programs.” – Michael Levy


“By far, best annual employee benefits seminar ALI CLE has held in a while. Topics, speakers, and materials were all excellent this year.”




“This course was well organized and presented. The speakers were exceptionally knowledgeable and interesting.”


“Excellent. This course is always timely and on target. This is the best and most timely ERISA course offered. The updates are great. These areas are in flux and the guidance provided by this course is essential.” – John Almquist

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