Pension, Profit-Sharing, Welfare, and Other Compensation Plans - CLE, Continuing Legal Education - ALI
Pension, Profit-Sharing, Welfare, and Other Compensation Plans
Register Now!

Shipped to you: Printed Coursebook | MP3 CD-ROM | DVD Video

Available Online: Online CLE | MP3 Audio Files | Coursebook

Why You Should Attend

Two-and-a-half days of intensive analysis provide the breadth and depth you need on advanced employee benefits issues! Instead of mere discussions of the law, this course offers practical instruction as to “how to do it.”


From the impact of the Supreme Court’s decision to strike down the Defense of Marriage Act to the anticipated Dodd-Frank regulations on executive compensation, this annual advanced CLE program examines the most important aspects of pension, profit-sharing, welfare, and other compensation plans, including recent developments in litigation, legislation, federal regulations, enforcement, and guidance.


This course features instruction from top private practitioners, in house counsel, other benefits specialists, and current and former government speakers, including invited representatives from the Treasury Department and Internal Revenue Service; these experts will provide their insights on the latest issues and will be available to answer your most pressing questions throughout the program.



FOCUS ON HEALTH CARE - 4 hours! Major new requirements and obligations under the Patient Protection and Affordable Care Act go into effect starting in 2014: health insurance exchanges must be fully certified and operational; insurance companies will no longer be able to discriminate based on pre-existing conditions; most individuals who can afford it will be required to obtain basic health insurance coverage or pay a fee; and much more. With important guidance on these issues continuing to emerge, you need to make sure that you are up to speed on these developments - and what’s around the corner - so that you can advise your clients or company as to the necessary steps needed to comply.


Back to Top

What You Will Learn

Topics include:

DOMA and benefit plans: what the Supreme Court’s ruling means for you

trends for employee benefits in mergers and acquisitions

lessons from the 401(k) questionnaire

preparing for 2014 and beyond: the Patient Protection and Affordable Care Act

recent changes and case studies in EPCRS

Department of Labor’s recent guidance on target date funds and providing “lifetime income illustrations” in benefit statements

documentary and operational corrections under §409A

PBGC update


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.

Back to Top

Who Should Attend

Employee benefits attorneys and other professionals who handle pension, profit-sharing, welfare, and other compensation plans should attend this accredited continuing legal education program from ALI CLE.

Back to Top

Planning Chairs

T. David Cowart, Dentons US LLP, Dallas

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

Back to Top


Harold J. Ashner, Keightly & Ashner LLP, Washington, D.C.

Pamela Baker, Dentons US LLP, Chicago

Kathryn Bjornstad Amin, Groom Law Group, Chartered, Washington, D.C.; former Attorney, IRS Office of Chief Counsel, Tax Exempt and Governmental Entities, Health and Welfare Branch

Vicki Blanton, Senior Benefits Counsel, American Airlines, Dallas

Greta E. Cowart, Winstead PC, Dallas

Susan Katz Hoffman, Littler Mendelson P.C., Philadelphia

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

Yan (Janet) Mak, Manager, Employee Plans Voluntary Compliance, Tax Exempt and Government Entities, Internal Revenue Service, Brooklyn, New York

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

W. Thomas Reeder, Health Care Counsel, Office of Chief Counsel, Internal Revenue Service, Washington, D.C.

Teresa Renaker, Lewis, Feinberg, Lee, Renaker & Jackson, P.C., Oakland, California

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

Deborah Walker, retired partner, Deloitte Tax LLP, Washington, D.C.

ALI CLE Program Attorney: Amy S. Weinberg (

Back to Top

Program Schedule

Wednesday, October 9, 2013

7:30 a.m. Registration and Continental Breakfast

8:25 a.m. Administrative Remarks – ALI CLE Staff


8:30 a.m. Lessons from the 401(K) Questionnaire – Mr. Cowart

9:15 a.m. Internal Controls and Audits – Mr. Cowart and Mss. Blanton and Walker

10:00 a.m. Networking and Refreshment Break

10:15 a.m. Qualified Plans in Merger and Acquisition Transactions– Ms. Perdue

11:00 a.m. Privacy’s Changes and Challenges – Ms. Cowart

11:45 a.m. Questions and Answers

12:00 noon Lunch Break


1:15 p.m. Ethical Issues in an Employee Benefits Practice – Mss. Blanton and Cowart

2:15 p.m. EPCRS: Changes and Case Studies – Mss. Mak and Perdue

3:00 p.m. Networking and Refreshment Break

3:15 p.m. Hot Topics in Executive Compensation – Mr. Liazos

4:00 p.m. Defense of Marriage Act: What the Supreme Court’s Ruling Means for Benefits Practitioners – Ms. Renaker

4:45 p.m. Questions and Answers

5:00 p.m. Adjournment for the Day; Networking reception for registrants and faculty


Thursday, October 10, 2013

8:00 a.m. Networking and Continental Breakfast

WEBCAST SEGMENT C – The Affordable Care Act in 2013 and Beyond

8:30 a.m. Introduction – Mr. Sweetnam

8:45 a.m. Recent Regulations Under the Affordable Care Act – Mr. Knopf

9:30 a.m. §4980H: Shared Employer Responsibility Provisions – Ms. Bjornstad Amin

10:30 a.m. Networking and Refreshment Break

10:45 a.m. Implementation of Affordable Care Act Provisions – Mr. Reeder

11:45 a.m. Questions and Answers

12:00 noon Lunch Break


1:15 p.m. Wellness Programs – Ms. Simon

2:00 p.m. Managing §409A Footfaults - Lessons Learned from Sutardja and Recent Experience – Ms. Baker

2:45 p.m. Networking and Refreshment Break

3:00 p.m. §409A in Mergers and Acquisitions – Ms. Lilienfeld

3:45 p.m. PBGC Update – Mr. Ashner

4:30 p.m. Questions and Answers

4:45 p.m. Adjournment for the Day


Friday, October 11, 2013


8:30 a.m. Employee Benefits Litigation Update – Ms. Hoffman

9:30 a.m. Preparing Plan Participants for Retirement – Mr. Lloyd

10:30 a.m. Networking and Refreshment Break

10:45 a.m. Anti-Cutback Rules of §411(d)(6) and Application to ESOPs - Mr. Sweetnam

11:30 a.m. Questions and Answers

11:45 a.m. Adjournment

Total 60-minute hours of instruction: 16.25, 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

Back to Top

Here's what registrants have said about this course:

"An excellent program -- high level of instruction and great for the experienced practitioner. Very very good interface. A great way to attend CLE when you can 't make the trip!!” – October 2013 webcast registrant

“I’ve attended this program many times over the last 30 years. This was, by far, the best!” – March 2013 registrant

“Having come to this program since 1980, I can say it provides excellent coverage in a timely fashion of a plethora of topics related to the law of employee benefits.” – March 2013 registrant

“The course was excellent. The coverage of ACA material and law, relative to the health care bill rollout, was excellent and timely. If you have an ERISA practice, you must take this course. The material relative to qualified plans was excellent.” – John Almquist, March 2013 registrant

“The program is an excellent way to prepare for next year and to check yourself on keeping current.” - Robert Jones, October 2012 registrant

“This was by far the best ALI CLE Pension, Profit-Sharing, Welfare and Compensation Plans session that I have attended. They have all been good, but this year the presentations were particularly relevant and up to date. I thoroughly enjoyed it!” – October 2012 registrant

“I love this program, and this is my third year in a row attending.” – Carla McKain, October 2012 registrant

“I previously attending the ASPPA conferences but recently changed to ALI CLE. As an attorney I enjoy and learn different things at ALI CLE. Most speakers are comprehensible, well prepared, and [provide] excellent materials.” – October 2012 registrant

Back to Top



Course Details

Real-Time Customer Service