N a t i o N a L i N s t i t u t e o f P e N s i o N a d M i N i s t R ...N a t i o N a L i N s t i t u t e o f P e N s i o N a d M i N i s t R a t o R s 2011 NAFE Features • More

The premier event designed by retirement plan professionals, for retirement plan professionals

2011 NIPA Annual Forum & Expo May 1–4, 2011 Planet Hollywood Resort & Casino Las Vegas, Nevada

Advance Program

N a t i o N a L i N s t i t u t e o f P e N s i o N a d M i N i s t R a t o R s

2011

NA

FE

Features• Morethan25educationsessions,focusedonthemostpressingissues

youfaceeachday

• Leadingindustryexperts,sharingcomprehensiveknowledgeofthelatesttrends,challengesandachievements

• Morethan50leadingindustryvendors,displayingthelatestinnovationsinthemarketplace

• Socialnetworkingevents,givingyoudedicatedtimetointeractwithfellowretirementplanpractitionersfromaroundthenation

• NEW!Scheduledtimetohearthelatestsolutionsfromindustryvendors

ObjectivesAttheconclusionofthisconferenceparticipantswillbeableto:

• Understandandapplybestpracticesinvariousaspectsofplandesignandadministration

• Understandthelatestinregulatoryguidance

• IdentifytheregulatoryandenforcementdirectionoftheIRSandDOL

• Understandlegislationregardingplanfeesanddisclosurerequirements

• Describetheimpactcurrenteconomicconditionshavehadonretirementbalancesandadministrativeissues

• UnderstandtheelectronicfilingproceduresforForm5500

Benefits• Earnupto21continuingeducationcreditsfromNIPA,CFPBoard,

JBEA,NASBAandtheIRS[NIPAisrecognizedasanapprovedEnrolledRetirementPlanAgent(ERPA)sponsor].(SeeGeneralInformationonpage11fordetails.)

• Growyourprofessionalnetworkbyinteractingwithhundredsofretirementplanprofessionals

• Explorethelatestindustryproductsandservices

• EnjoytheentertainmentandexcitementofthefamousLasVegasStrip

Who AttendsTheNIPAAnnualForum&Expohasalwaysattractedretirementplanprofessionalsfromeveryindustrysegment.Therearenoprerequisitestoattendthe2011NAFE.Takealookatthevarietyofprofessionalsyouwillencounteratthe2011NAFE:

Products & Services ExpoExplorethelatestindustryinnovationsinthe2011NAFEExpoHall!Representativesfromtheindustry’stopfirmsareonhandtodemonstratetheirproductsandservicesandareeagertohelpyoufindtheperfectsolutionforyourneeds.Thefollowingindustryvendorswillbepresentatthe2011NAFE:

Exhibitors(asofJanuary20,2011)

Expo Hall HoursSunday, May 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .5:30p.m. –7:30p.m.Monday, May 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7:00a.m. –5:00p.m.Tuesday, May 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .7:00a.m. –7:30p.m.

NEW! Vendor Solution PresentationsNewfor2011,theNIPAAnnualForum&Expoisexcitedtoofferattendeestheopportunitytolearnaboutleading-edgetechnology,productsandsolutionsthroughVendorSolutionPresentations(VSPs).Thesevaluablepresentationswillbeconductedin30-minutetimeslotsonMonday,May2,from2:30p.m.–3:45p.m.,andattendeesareencouragedtovisitNIPA.orgtoreviewacompletelistingofthevariousVSPtopicsandtoreservetheirseat.

SponsorsThankyoutothe2011NAFEsponsors:

(asofJanuary20,2011)

Here’s Your Sneak Preview of the 2011 NIPA Annual Forum & Expo

PensionAdministrators

TPABusinessOwners

Other

Consultants

Administrative/Operations

Sales/Marketing

BusinessManagers

38%

29%

13%

6%

4%

6%

4%

Statisticsarebasedon2010NIPAAnnualForum&Expoattendees.

ActuarialSystemsCorp.

ExpertPlan

FirstMercantile

FortWilliamLLC

TheHartford

ING

IRS

JohnHancock

LincolnFinancialGroup

MassMutual

MutualofOmaha

NationwideInsurance

NewKirkProducts,Inc.

OppenheimerFunds

PenChecks,Inc.

TDAmeritrade

TransamericaRetirementServices

UnionBank

U.S.DepartmentofLaborEmployee BenefitsSecurityAdministration

WoltersKluwerLaw&Business

We’re Rolling Out the Red Carpet for the Stars of the Retirement Plan IndustryTheNIPAAnnualForum&Expo,May1-4,2011inLasVegas,isaneventdedicatedexclusivelytoretirementplanprofessionals.Youwillgainenriching,relevanteducationtoprovideenhancedsupporttoyourorganization,anddiscoverinnovativesolutionstohelpstrengthenandexpandyourbusiness.

Thefour-dayeventprovidesthemostup-to-dateinformationonallaspectsoftheretirementplanindustryincludingday-to-daytasks,impactsofrecentorforthcominglegislation,industrytrendsandpracticaltoolstohelpyouadvanceyourpensionadministrationknowledge.

2 | NAFE2011AdvanceProgram

Schedule of Events*Sunday, May 19:00a.m. –6:30p.m. Registration Open

12:45p.m. –1:15p.m. New Attendee Welcome Reception

1:30p.m. –3:00p.m. General Session: WashingtonUpdateIleneH.Ferenczy,Esq.,APA,CPC,TheLawOfficesofIleneH.Ferenczy,LLCandS.DerrinWatson,SunGardCorbelLLC

3:00p.m. –3:15p.m. Afternoon Break

3:15p.m. –4:30p.m. Educational Sessions:• HowtoFixaBrokenPlan

RobertM.Kaplan,APA,CFP,CPC,QPA,INGandAvaneeshBhagat,InternalRevenueService,TE/GEDivision

• AFTAP,AnnualFundingNotices,andtheScheduleSBDavidLipkin,FSA,MSPA,EA,MetroBenefits

• Post-EGTRRARestatementAftermath–InterimAmendmentsandtheStaggeredSubmissionCycleCharlesLockwood,JD,LLM,ASCI

5:30p.m. –7:00p.m. Welcome Reception

7:30p.m. Dine Around Town

Monday, May 27:00a.m. –5:00p.m. Registration Open

7:00a.m. –8:00a.m. Continental Breakfast in Expo Hall

8:00a.m. –10:00a.m. General Session: BehavioralFinance–WhyParticipantsDotheThingsTheyDoRobertM.Kaplan,APA,CFP,CPC,QPA,ING

10:00a.m. –10:30a.m. Morning Break in Expo Hall

10:30a.m. –11:45a.m. Educational Sessions:• HowtoCraftYourServiceAgreement

JaneE.Armstrong,Esq.,PhelpsDunbar,LLP

• AutomaticContributionsandQualifiedDefaultInvestments–PracticalorNot?AdamPozek,ERPA,QPA,QPFC,QKA,RHU,REBC,DWCConsultants,Inc.

• DefinedBenefitDistributionsin2011andBeyondDavidFarber,ASA,COPA,EA,MSPAandIRS(speakertobedetermined)

11:45a.m. –12:45p.m. Box Lunch in Expo Hall

12:45p.m. –2:00p.m. Educational Sessions:• TheInsandOutsofControlledandAffiliatedServiceGroups

S.DerrinWatson,SunGardCorbelLLC

• Cross-TestingBytheNumbersThomasPoje,QKA,QPA,CPC,DCSRetirementGroup

• 403(b)UpdateWilliamGrossman,QPA,ERPA,NewkirkProducts/McKayHochman

2:00p.m. –2:30p.m. Afternoon Break in Expo Hall

2:30p.m. –3:45p.m. Vendor Solution Presentations


4:15p.m. –5:30p.m. Educational Sessions:• Testingof401(k)Plans–Coordination

KarenSmith,FSA,EA,JD,Nova401(k)Associates

• The“Complete”PlanTerminationDavidLipkin,FSA,MSPA,EA,MetroBenefits

• FiduciaryIssues–SomeOld,SomeNewVirginiaK.Sutton,QKA,VKSConsulting

6:30p.m. Monday “Night on the Town” EventShowtimeis7:00p.m.Sponsoredby

Tuesday, May 37:00a.m. –5:30p.m. Registration Open


8:00a.m. –10:00a.m. General Session:OutlookfortheFinancialMarketsDr.BobFroehlich,TheHartford

Sponsoredby

10:00a.m. –10:30a.m. Morning Break in Expo Hall

10:30a.m. –11:45a.m. Educational Sessions:• BacktoSchoolonCashBalance/DCComboDesigns

KevinDonovan,CPA,MSPA,PinnaclePlanDesign,LLCandIRS(speakertobedetermined)

• IRSDeterminationLetters–AreTheyReallyNecessary?RichardHochman,Esq.,McKayHochmanCo.,Inc.

• TheNutsandBoltsofNon-QualifiedPlansandExecutivePlanningJaneE.Armstrong,Esq.,PhelpsDunbar,LLP

11:45a.m. –1:15p.m. Education Awards Luncheon(opentoallattendeesandregisteredguests)

1:15p.m. –2:05p.m. Educational Sessions:• EFAST2:OneYearDown;What’sNext?

JaniceM.Wegesin,CPC,EA,JMWConsulting,Inc.andDepartmentofLabor(speakertobedetermined)

• Ethics–Part1MichaelP.Coyne,JD,Waldheger-CoyneCo.,LPA

• Communications–BestPracticesAlanGross,GrossStrategicMarketingLLC


2:30p.m. –3:20p.m. Educational Sessions:• ScheduleC–TheWorks

JaniceM.WegesinCPC,EA,JMWConsulting,Inc.andDepartmentofLabor(speakertobedetermined)

• Ethics–Part2MichaelP.Coyne,JD,Waldheger-CoyneCo.,LPA

• WholesalerRelationshipsandPayrollPartnering–BestPracticesMarilynRydingandMichelleMarsh,QKA,RetirementPlanConcepts&Services,Inc.


3:45p.m. –5:00p.m. Educational Sessions:• TheRealityofFeeDisclosureUnder408(b)(2)

CharlesLockwood,JD,LLM,ASCIandJeanAckerman,RegionalDirectorofU.S.DepartmentofLabor,ESBA

• TheRamificationstoRetirementPlansofMergersandAcquisitionsIleneH.Ferenczy,Esq.,APA,CPC,TheLawOfficesofIleneH.Ferenczy,LLC

• TheWideWorldofParticipantLoansJosephA.Emmons,CPC,QPA,QKA,ERPA,LincolnFinancialGroup

5:30p.m. –7:30p.m. Networking Reception

Wednesday, May 47:30a.m. –Noon Registration Open


8:15a.m. –9:30a.m. Educational Sessions:• Testingof401(k)Plans–Optimization

KarenSmith,FSA,EA,JD,Nova401(k)Associates

• CreatingOrderFromChaos–TheDefinedBenefitPlanDocumentRestatementKevinDonovan,CPA,MSPA,PinnaclePlanDesign,LLCandRichardHochman,Esq.,McKayHochmanCo.,Inc.

• ESOPsFromAtoZWendyLankes,R.K.SchaafAssociates,Inc.

9:30a.m. –9:45a.m. Morning Break

9:45a.m. –11:00a.m. Educational Sessions:• TheBusinessofForm5500

JaniceM.Wegesin,CPC,EA,JMWConsulting,Inc.

• ERISAJeopardy®

PanelofIndustryExperts

• Whata401(k)AdministratorNeedstoKnowAboutIRAsWilliamGrossman,QPA,ERPA,NewkirkProducts/McKayHochman

*Schedulesubjecttochange.

NAFE2011AdvanceProgram | 3

Sessions and SpeakersSunday, May 1

1:30 p.m. – 3:00 p.m. GENERAL SESSION

Washington UpdateIlene H. Ferenczy, Esq., APA, CPC, The Law Offices of Ilene H. Ferenczy, LLC and S. Derrin Watson, SunGard Corbel LLC

CreditStatus:Non-Core

Hearanoverviewofthelatestchangesthatimpactthepensionindustry.Ourspeakerswillprovidereviewandcommentaryonrecentlawchanges,agencyannouncementsandplanlanguagerequirements.Thissessionisagreatkick-offtotheconferenceasithighlightstopicstobepresentedthroughoutourtimeatNAFE.

3:15 p.m. – 4:30 p.m. EdUCATIONAL SESSIONS

How to Fix a Broken PlanRobert M. Kaplan, APA, CFP, CPC, QPA, ING and Avaneesh Bhagat, Internal Revenue Service, TE/GE Division

Level:Intermediate/Advanced;CreditStatus:Non-Core

Intherealworldofplanadministration,fixing“broken”plansisanalltoocommonoccurrence.Evensafeharborplansareneverreally“safe.”Whencomplianceissuesarediscoveredinaretirementplan,oftenthereisnotaneasyoraffordablesolution.Thespeakersinthissessionwillreviewexamplesofacceptablecorrectionproceduresandwhatnottodo.Theissuesaddressedwillbe:

• Failuretoprovidesafeharbornoticesbothtimelyandtoallrequiredemployees;

• Failuretomakethesafeharborcontributions;• Whatcorrectionsarepermittedwithinthefirst12months;• Whatcorrectionsarepermittedafterthefirst12months;and• Whenshouldyou“not”self-correct.

AFTAP, Annual Funding Notices, and the Schedule SB David Lipkin, FSA, MSPA, EA, Metro Benefits

Level:Intermediate/Advanced;CreditStatus:Core

Definedbenefitplansrequiretheexpandedfundingnotice,anAFTAPdeterminationandscheduleSB,whetherrequiredtobe

filedornot.TherearenumerousscheduleswhichmustbeattachedtothescheduleSBforfilingonEFAST2.Comehearthenitty-grittyof:

• DeadlinesforpreparingtheAFTAPandwhyyoumightprepareitearly;• HowtocompletethescheduleSBforbeginningandendofyear

valuations;• WhichattachmentstoincludewiththescheduleSB;and• Preparationandtimingoftheannualfundingnotice.

Post-EGTRRA Restatement Aftermath – Interim Amendments and the Staggered Submission Cycle

Charles Lockwood, JD, LLM, ASCI


Anotherrestatementperiodhascomeandgone;nowwhat?Whatshouldpractitionerswatchforintakingoverexistingplans?What

iftheplanhasaproblem?Thissessionwilllookat:

• Post-EGTRRArestatement“tack-on”amendmentsandtheirduedates;• Staggeredsubmissioncycleforindividuallydesignedplans;• Upcominglawchangesthatmightrequireadditionalamendments;• HowtohandleplansthatmissedtheEGTRRArestatementdeadline;and• Howtohandleplansthataremissingregulatoryamendments.

Monday, May 2

8:00 a.m. – 10:00 a.m. GENERAL SESSION

Behavioral Finance – Why Participants do the Things They doRobert M. Kaplan, APA, CFP, CPC, QPA, ING


Weallrememberthefableoftheantandthegrasshopper,wheretheantwhosavesfoodforthewintermonthsismuchbetteroffthanthegrasshopperwholivesonly

fortoday,doesnotsavefoodandisnotprepared.Ofcourse,manyemployeesresemblethegrasshopperandhaveputoffparticipationinemployersavingsplans.Theemotionalbehaviorsofnon-participatingemployeeswerestudiedtodetermine“whytheydidthethingstheydo.”Oncethereasonsforthebehaviorsareknownitiseasiertodetermineacourseofactionforplansponsorstohelptheseemployeesprepareforretirement.Theresultsofthestudyandtheactionitemswillbediscussedin aninteractivemannerwhereyouwilllearnhowtoworkwithsponsorsandparticipantstoimprovethehealthoftheirretirementplans.

10:30 a.m. – 11:45 a.m. EdUCATIONAL SESSIONS

How to Craft Your Service AgreementJane E. Armstrong, Esq., Phelps Dunbar, LLP

Level:Advanced;CreditStatus:Non-Core

Inourcurrentenvironment,TPAandadvisorserviceagreementsaremorecriticalthaneverbefore.Thisistruefrombothalegalstandpointandsimplebestpractices.Attendthissessiontodiscoverwhatittakestohaveacompleteandconciseagreementforyourpractice.Thefollowingtopicswillbediscussed:

• Theimportanceofhavingaserviceagreement;• Provisionswhichshouldappearineveryserviceagreement;• Theimpactofthenewfeedisclosurerulesonbothexistingandfuture

agreements;and• Contracturallanguagetoallocateandlimitliability.

Automatic Contributions and Qualified default Investments – Practical or Not?

Adam Pozek, ERPA, QPA, QPFC, QKA, RHU, REBC, DWC Consultants, Inc.


Whatistheimpactofhavingautomaticenrollmentin401(k)Plans?Itisn’tjustmoreparticipatingemployees.Thereareaddedresponsibilitiesforeveryoneinvolved,fromplansponsor,toTPA,toadvisorandtheinvestmentprovider.Thissessionwillfocusontheseresponsibilitiesandissues:

• Whywouldanemployerdesireanautomaticcontributionarrangement?;• Whyshouldplanpractitionersleadwithautomaticcontribution

arrangementdesign?;• Whatarethetopimplementationheadachesandsolutions?;and• Whatarethenoticerequirements?


Monday, May 2(continued)

defined Benefit distributions in 2011 and BeyondDavid Farber, ASA, COPA, EA, MSPA and IRS (speaker to be determined)

Level:Advanced;CreditStatus:Core

Understandingwhenandhowmuchtodistributetoterminatedparticipantsindefinedbenefitplanshasbecomeacomplicatedaffair.Therearemultipleinterestratesandmortalitytablesthatapply,aswellastherequirednotificationofequivalentbenefits.Comereviewthepossiblerestrictionsonbenefitpayments,thetimingofpayments,lumpsumcalculationsandbenefitequivalencies.Youwilllearn:

• WhenbenefitpaymentsarerestrictedandreleasedunderPPA;• Whatassumptionsmustbeusedtovaluethelumpsums;• Whatassumptionsmustbeusedtocreateequivalentformsofbenefits;

and• Whenamountsmustberevisedfornon-timelyreturnofdistributionforms.


The Ins and Outs of Controlled and Affiliated Service GroupsS. Derrin Watson, SunGard Corbel LLC


Doyouknowhowtodetermineifaplanisacontrolledgrouporanaffiliatedservicegroup?Doyouknowwhattodoifyourplan

becomesacontrolledgrouporanaffiliatedservicegroup?Thissessionwillshedlightonwhatquestionstoaskclientstoobtainaccurateinformationandhelpguideyouinhandlingeitherofthesesituations.Youwilllearn:

• Howtoidentifycontrolledgroupsandaffiliatedservicegroupswithspecificexamples;

• Applicationofcompliancetestinginthesesituations;• Plandocumentrequirements;• Whattodowhenownershipchanges;and• Howtohandlemid-yearchangestoacontrolledgrouporanaffiliated

servicegroup.

Cross-Testing by the NumbersThomas Poje, QKA, QPA, CPC, DCS Retirement Group

Level:Intermediate;CreditStatus:Core

Agreatdealofday-to-dayretirementplanadministrationisaboutcrunchingthenumbers,andoftenthisisdoneautomaticallyby

youradministrativesystem.Hereisyourchancetolearnhowcross-testingworks“bythenumbers.”Thissessionwillusenumericalillustrationstoexplainthemethodologyusedincross-testingunder401(a)(4).Understandinghowitworkscanhelpyouinproblemsituationswhenlookingforpassingallocations.Thetopicsaddressedwillinclude:

• Howallocationgroupsmaybedefined;• Howtoidentifyanddeterminerategroups;• Calculatingequivalentbenefitaccrualrates;• Whetherornotarategroupsatisfiesthetestingrequirements;and• Casestudiesillustratingthetestitself.

403(b) UpdateWilliam Grossman, QPA, ERPA, Newkirk Products/McKay Hochman


Thissessionwillpresentanoverviewofrecent403(b)guidance.Theissueswith403(b)documentsandamendmentswillbeexamined,andwewillhavealookinto403(b)design.Wewillalsocoveranyothernewguidanceissued.Thetopicstobecoveredinclude:

• Theremedialamendmentperiodfor403(b)arrangements;• The403(b)preapprovedplandocumentprogram;• The2011EPCRS403(b)non-amenderprocedure;• Thelatestonmaintainingnon-ERISA403(b)status;and• Themoreintricate403(b)plandesignissues.

2:30 p.m. – 3:45 p.m. VENdOR SOLUTION PRESENTATIONS NIPAisexcitedtoannounceanewopportunityforNIPAAnnualForum&Expoattendeesthisyear,VendorSolutionPresentations.VendorSolutionPresentationswillprovidededicatedfacetimewithindustryvendorstothoroughlydiscusssolutions,productsandleading-edgetechnologyandthevaluetheycanbringtoyourcompany.Thesepresentationsareofferedin30-minutetimeslotsonMondayafternoonMay2,2:30p.m.to3:00p.m.and3:15p.m.to3:45p.m.Thesepresentationswillnotconflictwithanyeducationalsessions,butmayrunconcurrentwithotherVendorSolutionPresentations.Visitwww.nipa.orgforthemostup-do-datelistingofthevariousVendorSolutionPresentationsandtopics.Thefollowingindustryvendorswillbepresenting:

• Expertplan

• TheHartford

• ING

• JohnHancockFinancial

*asofJanuary20,2011;subjecttochange


Testing of 401(k) Plans – CoordinationKaren Smith, FSA, EA, JD, Nova 401(k) Associates


Comereviewthemultipletestsrequiredof401(k)plansandhowtocoordinatethem.Thetestingofa401(k)planismorethan

checkingitemsoffyourgrocerylistone-by-one.Thereisinterplaybetweenthetestingandrequiredfundingthatcanchangeyourorderofoperationfromtimetotime.Familiarizeyourselfwith:

• Allowablecompensationdefinitionsfortesting;• Testingorderindeterminingcatch-upcontributions;• Theinterplayofsafeharbor,topheavyandgatewayrequirements;• Satisfying401(a)(4)and410(b);and• Specialrulesforplanswithmultipleemployersandunionemployees.

The “Complete” Plan TerminationDavid Lipkin, FSA, MSPA, EA, Metro Benefits


Thefinalpieceofadministeringaretirementplanistheclosingofthatplan.Itisgenerallytheforgottenpieceofadministration

whentheinitialconsultingisdone.However,handlingaplanterminationforeitheryourdefinedbenefitordefinedcontributionplanmaybeoneofthemostimportantandcostlypiecesofadministration.Inthissessionwewillreviewthefollowingplanterminationissues:

• Updatingtheplandocumentsandtherequirednoticestoparticipants;• WhethertosubmittheplantotheIRSforapprovalupontermination;• Handlingthebenefitcalculationsanddistributions;• Howtodealwiththeunexpected(lostparticipants,unallocatedassets,

etc…);• Processingtimelines;and• Successorplans.


Monday, May 2(continued)

Fiduciary Issues – Some Old, Some NewVirginia K. Sutton, QKA, VKS Consulting


Fiduciaryresponsibilityisstillanindustry“hotbutton.”ThenewlyreleasedDepartmentofLaborregulationswillbecovered.This

sessionisgoingtotakeyouthroughareviewoffiduciaryissues,focusingon:

• Investmentpolicystatements:Shouldyouhaveoneandwhatifyoudon’tfollowit?;

• Shouldeveryplanhaveaqualifieddefaultinvestment?;• Investmentadvice;• Whatreliancecanbetakenoninvestment“warranties”offeredbyvendors?;• Participantdisclosureonindividuallydirectedaccountplans;and• 408(b)(2)serviceagreementsandotherdisclosures.

Tuesday, May 3

8:00 a.m. – 10:00 a.m. GENERAL SESSION

Outlook for the Financial MarketsDr. Bob Froehlich, The Hartford


HearfromTheHartford’smarketexpertandnationalspokespersonDr.BobFroehlichonhisinsightintowhat

shapestheinvestmentlandscapeintheeconomic,globalandmarketperspective.

Sponsoredby:


Back to School on Cash Balance/dC Combo designsKevin Donovan, CPA, MSPA, Pinnacle Plan Design, LLC and IRS (speaker to be determined)

Level:Intermediate;CreditStatus:Core

Combiningacashbalanceplanwithadefinedcontributionplancanprovideveryattractivebenefitsforbusinessowners.Comelistentoourspeakerprovideinsightontheintricaciesofplandesign,howtogetthebestresultsandpassallthetesting.Topicswillinclude:

• Theallowabledefinitionsforcarvingoutemployees;• Deductionlimitations;• Thecoordinationoftopheavyandgatewayrequirements;and• Theplanprovisionsthatmustbematched.

IRS determination Letters – Are They Really Necessary?Richard Hochman, Esq., McKay Hochman Co., Inc.


Thissessionwilladdresstheprosandconsofsubmittinganemployer’splanforafavorabledeterminationletteruponthe

plan’sinitialadoption,amendment,restatementorplantermination.Someoftheissuesthatwillbeaddressedinclude:

• Aredeterminationlettersneededfor“pre-approveddocuments”(IRSopinionletters)?;

• WhywasAnnouncement2001-77issued?;• Whenshouldanemployerfileforadeterminationletter?;• Whatarethetypicalsubmissionproblemsandhowcanyoufixthem?;• Whatpercentageofplansponsorsseekdeterminationletters?;and• Whatistheactualprocessforobtainingone?

The Nuts and Bolts of Non-Qualified Plans and Executive PlanningJane E. Armstrong, Esq., Phelps Dunbar, LLP


Anon-qualifiedbenefitplanoffersanadditionalwayforbusinessownersandkeyemployeestosaveforretirement.Buthowdotheyactuallywork,andwhataretherulesofoperation?Everyonethatconsultswithplansponsorsregardingretirementoptionsshouldhaveabasicunderstandingofhownon-qualifiedbenefitplansplayaroleinthecurrentlandscapeofretirementplanning.Comelearn:

• Typesofnon-qualifiedplansandtheirbasicfeatures;• Theiradvantagesanddisadvantages;• Distributionfundamentals;and• Executiveplanningandthecoordinationofnon-qualifiedand

qualifiedplans.


EFAST 2: One Year down; What’s Next?Janice M. Wegesin, CPC, EA, JMW Consulting, Inc. and Department of Labor (speaker to be determined)

Level:Intermediate;CreditStatus:Non-Core

ThefirstyearofEFAST2testedthebenefitscommunity’sabilitytoadapttonewtechnology.Thegoodnewsis:wepassed!Ontheotherhand,noneofuswantsthe2011filingseasontobearepeatexperience.Thissessionwilladdress:

• LessonslearnedinthefirstEFAST2cycle;• Mostcommonerrorsandhowtoavoidthem;• Whattodowhentimerunsout;and• Othertipsregardingcertainlineitemsandschedules.

Ethics – Part 1Michael P. Coyne, JD, Waldheger-Coyne Co., LPA


Whatdoesitmeanforaretirementplanprofessionaltoactethically? TPAsandadvisorsneedtoseriouslyconsiderthis

questioninlightoftherolestheyfill. Beingethicalisn’ttheresultofreadingaboutethicsorevenattendinganethicsseminar. Ethicsinvolvesmakingethicaldecisionseveryday,ineverycontext,basedonanethicalstandardofconduct. Whileitseemsobvioustoavoidconductthatisdishonest,deceitfulorfraudulent,sometimeswefindourselvesincircumstancesthatarenotsoclearcut,and“doingtherightthing”ishardtodetermine.Wewilldiscuss:

• Howtomaintainhighprofessionalstandardsinretirementplanmatters;• Howtoavoidconflictsofinterest,andiftheyarise,howtoresolvethem;• Whoistheclient;• NIPACodeofEthicsversusCircular230;and• TheroleoftheOfficeofProfessionalResponsibilityinenforcing

Circular230.

Communications – Best PracticesAlan Gross, Gross Strategic Marketing LLC


Oneofthewaysthatyourpracticecandifferentiateitselfisthrougheffectivecommunication.Whatisthebestmethod

ofcommunicationwithyourclients?Thissessionwillbeaninteractivediscussionthattoucheson:

• Howthemodeofcommunicationaffectsthecustomerserviceexperience;• Methodsofcommunicationandwhichhavethemostimpact;• WhatyourWebsiteisreallysayingaboutyou;and• Do’sandDon’tsofnewsletters,surveysandpolls.


Tuesday, May 3(continued)


Schedule C – The WorksJanice M. Wegesin, CPC, EA, JMW Consulting, Inc. and Scott Albert, Division of Reporting Compliance, EBSA


ThepurposeofScheduleCistoreportdirectandindirectcompensationandfeespaidbylargeplans;however,itisdifficulttounderstandhowtoaccomplishthatgiventhecurrentformandinstructions.Thissessionwillhelpyou:

• AnalyzeplaninvestmentsandactivityasitrelatestoScheduleC;• IdentifyvendorsthatshouldprovideScheduleCdisclosures;and• Attempttotranslatethatinformationontotheform.

Ethics – Part 2Michael P. Coyne, JD, Waldheger-Coyne Co., LPA


ThesecondEthicssessioncontinuestoworkfromCircular230withreal-worldexamples.Theprogramcontinueswith:

• TherelevantCircular230provisionsforenrolledretirementplanagents(ERPAs);

• PTINversusERPA;• ThetypesofconductthatmayresultindisciplineunderCircular230;• Realsituationsthatgiverisetoproblems,andhowtoavoidthese

problems;and• Therolesanddutiesofthevariousplanfiduciariesinthequalified

planarena.

Wholesaler Relationships and Payroll Partnering – Best PracticesMarilyn Ryding and Michelle Marsh, QKA, Retirement Plan Concepts & Services, Inc.

Level:Intermediate/AdvancedCreditStatus:NoCredit

Whetherprovidingservicesin-houseoroutsourcingthroughapartner,thispanelofexperiencedpeerswilldiscusshowpartneringwithyourlocalwholesalersandpayrollproviderscanimproveclientretentionandleadtoincreasedsalesandprofits. Duringthissession,thefollowingtopicswillbediscussed:

• Benefitsofintegratingpayrollservices(in-houseandthroughalliances);• Howtofindthe“partners”foryourfirm;• Theattributes,relationshipsandstrategiesthathaveprovensuccessful;and• Howtogetstarted.


The Reality of Fee disclosure Under 408(b)(2)Charles Lockwood, JD, LLM, ASCI and Jean Ackerman, San Francisco Regional Director of U.S. Department of Labor, EBSA


ThenewDepartmentofLaborregulationswillhaveadramaticimpactupontheretirementplanindustry.Forthefirsttime,everyonewillbesubjecttocomprehensive,uniformdisclosurerulesthatwillputallretirementplanserviceprovidersonalevelplayingfield.Findouthowthesenewdisclosureruleswillaffectyouandyourplansponsors.Thefollowingquestionswillbeanswered:

• Theregulationsthemselves:Whatdotheyrequireandofwhom?;• Whatarethepracticalissuesassociatedwiththenewregulations?;• Howarethefeeregulationslikelytoimpacttheplansponsor?;• Howmightretirementprofessionalsembracetheregulationstohelp

sponsors?;and• Whatarethestillunansweredquestionsregardingtheregulations?

The Ramifications to Retirement Plans of Mergers and AcquisitionsIlene H. Ferenczy, Esq., APA, CPC, The Law Offices of Ilene H. Ferenczy, LLC


Everyyearweaskourclientsifanymergeroracquisitionactivityhasoccurred,butwhatdoesthisreallymeanandhowdoesitaffectthequalifiedplan?Whataretheconsequencesifyouhaven’tincludedjointlyownedbusinessesinyourannualadministrationandreporting?Thissessionwilllookspecificallyat:

• Effectsofstockandassetpurchases;• Transitionperiods;• Applicationandtimingofcompliancetesting;• Whataspinoffplanisandhowtohandletheexitingassets;and• Necessaryplandocument changesandtheireffectivedates.

The Wide World of Participant LoansJoseph A. Emmons, CPC, QPA, QKA, ERPA, Lincoln Financial Group


Participantsthinkborrowingmoneyfromtheir401(k)planiseasy,buthowcomplicatedcanitget?Thissessionwillprovideyouwitheverythingyouwanttoknowonparticipantloans;focusingon:

• Loanadministrationincludingplantakeoverissuesandcommonmistakes;• Correctionsofloanfailures,includingstreamlinedVCPfiling;• Federaltaxwithholdingand1099-Rreportingondistributionswhich

includeloans;• Examplesofloanrefinancing;and• Howandwhentosuspend,defaultordeemaloan.


Wednesday, May 4


Testing of 401(k) Plans – OptimizationKaren Smith, FSA, EA, JD, Nova 401(k) Associates


Therearevariousoptionsforcorrectingafailingtest.Comelearnhowcertainoptionscanproducebetterresultsthansimply

returningmoneyorcontributingmore.Knowingallofyouroptionstofixafailingtestwillhelpyoudemonstrateyourworthtoyourclients.Youwilllearn:

• FailedADP/ACPtesting–disaggregation,statutoryexclusionsandborrowing;

• Failed410(b)correctionsandwhentoswitchtotheaveragebenefitstest;• 401(a)(4)testing–howtoidentifywhocanandshouldgetmore;• Whenyoucanchangethedefinitionofcompensationtohelptesting;and• Whensplittingaplanintwocanmakesense.

Creating Order from Chaos – The defined Benefit Plan document Restatement

Kevin Donovan, CPA, MSPA, Pinnacle Plan Design, LLC and Richard Hochman, Esq., McKay Hochman Co., Inc.

Level:Advanced;CreditStatus:Core

WhiletheEGTRRArestatementperiodforindividuallydesignedplanshasended,thoseworkingwithpre-approvedplansstillhavenearlyayeartocompletetherestatements.FewPPAprovisionswereallowedtobeincorporatedintotheapproveddocuments.Ourspeakerwillcoveradd-onamendmentsforPPA,HEARTandseveralotherActs,andhowtohandlepreviouslyadoptedamendmentssuchasCodeSection415,the2009PPAamendment,andtheapplicationofretroactiveannuitystartingdates.Additionalimportantissuestobeaddressedare:

• AcceptableNormalRetirementAge(priortoage65);• TheimpactofSection436limitationsonbenefitaccruals;• Thepotentialapplicabilityofextendedamortizationperiods;and• ApplicationoftheDBRMDrules.

ESOPs From A to ZWendy Lankes, R.K. Schaaf Associates, Inc.


EverythingyoualwayswantedtoknowaboutEmployeeStockOwnershipPlansandmore.ESOPsareadefinedcontributionplanandhavetheoutwardappearanceofaprofitsharingplaninvestingonlyincompanystock;however,thereismuchmoretothefineprint.Inaddition,therecurringcontributionstoanESOPoftenallowforopportunitiesinpairingitwithaseparate401(k)plan.Thissessionwilladdressthefollowing:

• Leveragedversusnon-leveraged;• IssuesforsubchapterScorporationsandcloselyheldstock;• Independentvaluationsofstock;• Dealingwithinstallmentversuslump-sumdistributions,andin-kindorcash;• UsingESOPcontributionsforsafeharborortop-heavyminimums;and• TrendsinenforcementandForm5500reporting.


The Business of Form 5500Janice M. Wegesin, CPC, EA, JMW Consulting, Inc.


EFAST2hastaughtusthatForm5500preparationisanimportantaspectofafirm’sservicemenu.Inaddition,ithas

becomeclearthatourfirmscouldofferadditionalformsandrelatedservices.Thespeakerwillpresentideasthatconsider:

• Taxpreparerrulesandtheirimpact;• Potentialopportunitiestoexpandvalue-addedservices;• Draftingoffinancialstatementsforlargeplans(orcreatinganaudit

package);and• AtutorialonForm5500preparationforwelfareplans.

ERISA Jeopardy®

Panel of Industry Experts


Cometestyourknowledgeagainstyourpeers.Thissessionwillpresentanopportunitytoactivelyparticipateinafuntestofyourknowledgeonthemajortopicsweareallfacingtodaywithclarificationprovidedbyourpanelofexperts.Therewillalsobetimetoposequestionstoourexpertpanel,soremembertobringthose“burning”questions,too.

What a 401(k) Administrator Needs to Know About IRAsWilliam Grossman, QPA, ERPA, Newkirk Products/McKay Hochman


Planadministratorsoftengetquestionsfromemployersor401(k)participantsaboutIRAs.Thissessionisdesignedtoacquaint401(k)administratorswiththedifferencesinthesetwoplansandhowtoanswerthemostcommonquestionsthattheyreceive.Theinformationprovidedispracticalandyoucanputittouseimmediatelytoestablishmoreeffectiveadministrativeprocedures.Youwilllearn:

• TypesofIRAs,includingSIMPLEIRAandSEPIRA;• WhattherolloverrulesaretoandfromIRAs;• WhattheRothIRAconversionrulesare;• Howthedistributionrulesdifferfromqualifiedplans;• Differencesinafter-taxcontributionreporting;and• Spousalconsentandotherdifferences.

Schedule subject to change.


Useoneregistrationformperattendee.

Name(asyouwouldlikeittoappearonbadge):

Designation(s):

Company:

Address:

City/State: ZIP:

Phone:()

Fax:()

E-mail:

What is your professional position?

TPABusinessOwner BusinessManager PensionAdministrator Consultant Attorney Education/TrainerOperationsManager Accountant/CPA FinancialPlanner Broker Advisor HRBenefitRepServiceProvider RecordKeeper Other

What is your main reason for attending the 2011 NIPA Annual Forum & Expo? Selectallthatapply:

Education Networking ExpoHall Other—pleasespecify:

How did you hear about the 2011 NIPA Annual Forum & Expo?

Pastmeeting Colleague DirectMailBrochureorPostcard E-mail Internet Other—pleasespecify:

Have you attended the NIPA Annual Forum & Expo in the past? Yes No

do you make purchasing decisions for your organization? Yes No Recommendations? Yes No

Special NeedsItisimportantthatyouenjoythe2011NIPAAnnualForum&Expo.Ifyouhaveanydietaryrestrictions,specialneeds,accommodationsorrequirements,pleaseletusknow:

Session ModeratorsYes! I would like to be a moderator.

Sessionpreference(ifany):

Returnthisregistrationform,withpayment,to: NIPA • 8341 Solutions Center • Chicago, IL 60677-8003

IfsendingviaFedEx,UPSorSpecialCarrier: NIPA • Lockbox #778341, 350 E. devon Ave., Itasca, IL 60143

FAX: 312.673.6609 • General Information: 800.999.NIPA (6472)

Yourregistrationconfirmationwillbesenttoyouuponreceiptofyourpayment.

Onlineregistrationisalsoavailableatwww.nipa.org.

Registration Form 2011 NIPA Annual Forum & Expo May1–4,2011|PlanetHollywoodResort&Casino|LasVegas,Nevada

Advancing the Business of Pension Administration


PaymentTotal Payment(addMembership,RegistrationandMonday“NightontheTown”). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$

Registration Forms will not be processed unless accompanied by the appropriate payment.

Enclosedisacheck/moneyorder,madepayabletoNIPA

OR

Pleasechargemycreditcard: VISA MasterCard AmericanExpress

CardNumber: ExpirationDate:

CardholderName:

CardholderSignature:

Conference Cancellation Policy

AllcancellationsmustbeINWRITINGandmailedorfaxedtoNIPAHeadquarters.CancelonorbeforeMarch25,2011fora50%refund.NorefundswillbegrantedfortheMonday“NightontheTown”eventafterregistrationisreceived.NorefundswillbegrantedafterMarch25,2011.IfanycircumstancesoreventsbeyondthecontrolofNIPAcausecancellationofalloranyportionoftheevent,NIPAagreestorefundanyportionoftheregistrationfeeforwhichNIPAisreimbursedbyinsuranceorotherthirdparty.NIPAshallnotbeliableforanyotherrefundorpaymentarisingfromthecancellationof,orforotherliabilityordamagesarisingfrom,theevent.

YourName:

Membership Fees(optional)—NotaNIPAmember?JoinNOWandenjoythememberdiscount!

MembershipthroughJune30,2012................$365...................................................................................................................................................................................................................$

Pleasenote:NIPAmembershipisindividualandmembershipcategoryisdeterminedbyprofessionalposition.Ifyouarenotanindividualmember,please paythenon-memberfee.Formultipleattendeesofthesameorganization,eachregistrantmustcompleteaseparateRegistrationForm.Photocopiesareaccepted.

Registration Fees

On/before After Onsite Fee March 25 March 25 Registration

BusinessOwner/ExecutiveMember. . . . . . .$775. . . . . . . . . . . . . . . . . . . . . . . . . . .$875. . . . . . . . . . . . . . . . . . . . $1,075. . . . . . . . . . . . . . . . . . . . . . .$

AffiliateMember. . . . . . . . . . . . . . . . . . . . . . . . . . .$825. . . . . . . . . . . . . . . . . . . . . . . . . . .$925. . . . . . . . . . . . . . . . . . . . $1,125. . . . . . . . . . . . . . . . . . . . . . .$

Non-Member. . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$975. . . . . . . . . . . . . . . . . . . . . . . . . . .$1,075. . . . . . . . . . . . . . . . . . $1,275. . . . . . . . . . . . . . . . . . . . . . .$

NewAPA/APR. . . . . . . . . . . . . . . . . . . . . . . . . . . .$388. . . . . . . . . . . . . . . . . . . . . . . . . . .$488. . . . . . . . . . . . . . . . . . . . $688. . . . . . . . . . . . . . . . . . . . . . . . .$

Single-DayPass. . . . . . . . . . . . . . . . . . . . . . . . . . .$400. . . . . . . . . . . . . . . . . . . . . . . . . . .$450. . . . . . . . . . . . . . . . . . . . $500. . . . . . . . . . . . . . . . . . . . . . . . .$

Indicateday May1 May2 May3 May4

EmployerGroupDiscount$750for1stregisteredemployee+$700foreachadditionalemployee. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$(Toreceivethisdiscount,twoormoreemployeesfromthesamefirmmustregisteratthesametimeandpayalltogetherinonecheckorcreditcardpayment.EachregistrantmustuseaSEPARATEREGISTRATIONFORM.Photocopiesaresuggested.)

GuestRegistration. . . . . . . . . . . . . . . . . . . . . . . .$325. . . . . . . . . . . . . . . . . . . . . . . . . . .$350. . . . . . . . . . . . . . . . . . . . $375. . . . . . . . . . . . . . . . . . . . . . . . .$

(GuestRegistrationincludeslunchandreceptions.Itdoes notincludeaccesstogeneralsessions,educationalsessions,exhibitsortheMonday“NightontheTown”event.)

GuestName(asyouwouldlikeittoappearonbadge):

dine Around (optional)

PlanonattendingagroupdinneronSunday,May1withfellowmembers,formercolleaguesorattendeesyoujustwanttogettoknow.This event is at the participant’s own expense. Locations are subject to change based on number of attendees.

America(Americancuisine) GonzalezYGonzalez(Mexicancuisine) BrasseriePuck(French/Americancuisine) HardRockCafé(Americancuisine)

Monday “Night on the Town”(optional)

JoinfellowattendeesatMystèrebyCirqueduSoleil,heldatTreasureIsland(T.I.),LasVegas.(Retailticketprice$110)

MystèrebyCirqueduSoleil........................................Numberoftickets(limittwoperattendee)@$45each=. . . . . . . . . . . . . . . . .$(Mystèreticketsarenon-refundable.)

Registration Form (continued)


General InformationSpecial Events

New Attendee Welcome ReceptionSunday, May 1, 12:45 p.m. – 1:15 p.m.

FirstNIPAConference?Learnhowtomakethemostofyourexperienceatthe2011NAFEbyattendingtheNewAttendeeWelcomeReception.YouwillhavetheopportunitytomeetfellownewattendeesandmembersfromNIPA’sleadershipandstaff.

Welcome ReceptionSunday, May 1, 5:30 p.m. – 7:00 p.m.

JoinyourpeersandindustryvendorsintheExpoHall,featuringthemostinnovativebusinesssolutions…andblackjacktables!Inbetweenvisitstotopindustryvendors’booths,testyourblackjackskillsorlearnmoreaboutthegamewithlessonsfromPlanetHollywooddealers.

dine Around TownSunday, May 1, 7:30 p.m. Various Restaurants

Gathertogetherfellowmembers,colleaguesorattendeesyoujustwanttogettoknow.NIPAhasmadereservationsatrestaurantsalongtheSouthStripofLasVegas.Tosignup,completetheNAFEregistrationform.Thiseventisattheparticipant’sownexpenseandiswithinwalkingdistancefromPlanetHollywood.Advancedpaymentforparticipationisnotrequired.

Monday “Night on the Town”Monday, May 2, 6:30 p.m. (show time is 7:00 p.m.)Sponsoredby

JoinfellowattendeesatMystèrebyCirqueduSoleil,heldatTreasureIsland(T.I.),LasVegas.

Mystère™isclassicCirqueduSoleil®,combiningthepowerfulathleticism,high-energyacrobatics

andinspiringimagerythathasbecomethecompany’shallmark.Deemedatheatrical“flowerinthedesert,”Mystèrethrillsgenerationsofaudienceswithitsexhilaratingblendofwhimsy,dramaandtheunimaginablebroughttolifeonstage.PresentedexclusivelyatTreasureIsland,Mystèreprovidestheultimatediscoverythatlifeitselfisamystery.

Honoredeighttimesas“BestProductionShow”bytheLas Vegas Review-Journal,Mystèrehasaninternationalcastof72performersfeaturingdancers,singers,musiciansandchampion-caliberacrobats.The Chicago TribunecalledMystère,“oneofthemostinnovativeandexcitingshowstobeseenanywhere.”DirectedbyFrancoDragone.

Tuesday Night Networking ReceptionTuesday, May 3, 5:30 p.m. – 7:00 p.m.

Unwindfromaneducation-filleddaywithyourfellow2011NAFEattendeesduringthisfun,relaxingnetworkingeventintheExpoHall.Refreshmentsandlighthorsd’oeuvreswillbeserved.

2011NAFE Educational Sessions OnlineAll2011NAFEregisteredattendeeswillreceivealinktodownloadallpresentationspriortotheconference.Additionally,allattendeeswillreceive,viae-mail,aWeblinktotheliveaudiorecordingsandPowerPoint®presentations(submittedbyspeakers)fromeacheducationalsessionfollowingthe2011NAFE.

Thisspecialattendeebenefitgivesyoutheopportunitytoaccessthe2011NAFEsessionsonlineallyearlong.TheWeblinkwillbeavailablewithinfourweeksoftheevent.

Housing & Travel

AccommodationsReserve your room by March 22

HousingatthePlanetHollywoodisavailableonafirst-come,first-servedbasis!Aspecialdiscountedrateof$114pernight(single/doubleoccupancy)hasbeenarrangedexclusivelyforyoubyNIPA.ThereservationdeadlineforthisspecialrateisMarch22,2011.ContactthePlanetHollywoodResort&Casinodirectlyforreservationsandinformationregardingthehotel,andbesuretomentionthatyouareparticipatinginNIPA’s2011NAFE.

Planet Hollywood Resort & Casino3667LasVegasBlvd.SouthLasVegas,NV89109Phone:702.785.9455or877.244.9474

Transportation ServicesTaxisandshuttleserviceareavailabletoandfromtheairport.Foradditionaltraveloptionsandarrangements,pleasevisitwww.nipa.org.

Internet CaféNeedtocheckyourworkorpersonale-mailduringthe2011NAFE?Lookingfortheopportunitytobrowseexhibitors’Websitesbeforevisitingtheirbooths?TakeadvantageoftheInternetCafé’smanycomputerterminalscompletewithhigh-speedInternetaccessatnochargetoattendees.TheInternetCaféwillbeeasilyaccessibleandconvenientlylocatedneartheExpoHall,eventsandeducationalsessions.

Continuing Education Credits2011NAFEattendeeswithaCertifiedFinancialPlanner(CFP)designationcanalsoearncontinuingeducationcreditsthroughtheCertifiedFinancialBoardofPlanners,Inc.(CFPBoard),NationalRegistryofCPESponsors,theJointBoardfortheEnrollmentofActuaries(JBEA),EnrolledRetirementPlanAgent(ERPA)andtheNationalAssociationofStateBoardsofAccountancy(NASBA).

NIPAisregisteredwiththeNationalAssociationofStateBoardsofAccountancy(NASBA)asasponsorofcontinuingprofessionaleducationfortheNationalRegistryofCPESponsors.StateboardsofaccountancyhavefinalauthorityontheacceptanceofindividualcoursesforCPEcredit.ComplaintsregardingregisteredsponsorsmaybeaddressedtotheNationalRegistryofCPESponsors,

150FourthAvenueNorth,Suite700Nashville,TN37219-2417Website:www.nasba.org

MoreinformationwillbeavailableonNIPA’sWebsite,www.nipa.org,andinthe2011NAFEfinalprogram.


National Institute of Pension Administrators 401NorthMichiganAvenue,Suite2200Chicago,Illinois60611-4267

Phone:800.999.NIPA(6472)Fax:312.673.6609E-mail:[email protected]:www.nipa.org

FIRSTCLASSU.S.POSTAGE

PAIDChicago,IL

PermitNo.4184Advancing the Business of Pension Administration

Register on or before March 25, 2011 and save!Registration is easy – choose your method:1.Registeronlineatwww.nipa.org.

2.Mailorfaxtheenclosedregistrationform,withpayment,toNIPA8341SolutionsCenterChicago,IL60677-8003

IfsendingviaFedEx,UPSorspecialcarrier:NIPALockbox#778341350E.DevonAvenueItasca,IL60143

3.Printtheregistrationformfromwww.nipa.org,orusetheforminthisadvanceprogram,thenmailorfax,withpayment.(Please retain a copy for your records.)

Please note:NIPAmembershipisindividual.Ifyouarenotanindividualmemberpleasepaythenon-memberfee.Formultipleattendeesofthesameorganization,eachregistrantmustcompleteaseparateregistrationform.Photocopiesareaccepted.

New APAs and APRs50% discount off regular registration fee

Ifyouearnedyourdesignation(s)in2010,youareeligibleforthissignificantdiscount.Seetheenclosedregistrationformforpricing.

Employer discount Program$750 for the 1st registered employee, plus $700 for each additional employee

Toreceivethisdiscount,two(2)ormoreemployeesfromthesamefirmmustregisteratthesametimeandpaytogetherinonecheckorcreditcardpayment.EachregistrantmustuseaSEPARATEregistrationform.Photocopiesareaccepted.

Guest RegistrationTotal event registration – $325

Theguestregistrationadmitsguestsof2011NAFEattendeestoallfoodfunctionsandeveningevents(Monday“NightontheTown”celebrationticketsnotincludedinprice).Guestregistrationdoesnotpermitattendanceatgeneralsessions,educationalsessionsortheExpoHall.

Reserveyourtickettodaytotheretirementplanindustry’spremierevent!

N a t i o N a L i N s t i t u t e o f P e N s i o N a d M i N i s t R ...N a t i o N a L i N s t i t u t e o f P e N s i o N a d M i N i s t R a t o R s 2011 NAFE Features • More

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