Sullivan
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Basics of Retirement Plans & Executive Compensation
When: April 2, 2025
Location: Fidelity Rhode Island
 

Smithfield, RI

People: David A. Guadagnoli and Amy E. Sheridan

David Guadagnoli and Amy Sheridan participated in a half-day program sponsored by New England Employee Benefits Counsel (NEEBC). This retirement-focused program was designed to lay foundations for beginners and served as a refresher for benefits professionals. From tax-favored plans, including 401(k), cash balance and other forms of qualified plans, to arrangements for nonprofits (such as 403(b) and 457(b)), to nonqualified deferred compensation arrangements for your executives and other higher paid employees, this program covered:

  • Plan design considerations
  • Controlled group issues
  • Key nondiscrimination testing concepts
  • ERISA fiduciary and prohibited transaction issues, and
  • The lurking risks of Internal Revenue Code Section 409A