Upcoming Seminar

We appreciate the interest in our next annual clients and friends seminar to be held at the BWI
Marriott, on May 1, 2014, from 8 a.m. until noon. Listed below are some of the topics we
plan to cover at the seminar. A limited number of spaces are still available. Please contact Alison Christian at 410-321-
9000 or achristian@smithdowney.com to reserve a spot at the seminar. (As always, there is no
charge for the seminar.)

I. Health and Welfare Benefit Plans

  1. 2014-2020 Affordable Care Act Tasks
  2. February 2014 IRS ACA Transition Guidance; Final ACA Reporting Regulations
  3. Penalties under the ACA
  4. IRS Guidance on Same-Gender Spouse Tax Issues; Qualified Plan Issues; FMLA Issues
  5. Changes to ACA' s Transition Reinsurance Rules
  6. Developments in Preemption and Erroneous Payment Recovery for Self-funded Plans
  7. Anticipating the Fully Insured Health Plan Nondiscrimination Rules
  8. The Form 8928 Challenge
  9. The Current State of the Wellness Program Rules
  10. The Latest on the PTO Cash-Out Rules
  11. Incentivizing Sick Employees into the Exchanges
  12. Qualified Transportation Fringe Benefit Plans; Adoption Assistance Plans; Qualified Long
  13. Term Care Plans – Why Such a Low Up-take?. Taxation of Reimbursement of Exchange Premiums
  14. Health Flexible Spending Account $500 carryover vs. 2 ½ month grace period (including
    when amendments may be adopted and issues for plans with HSAs)
  15. Fully-Insured Retiree Only Health Plans
  16. HSAs: Legal Requirements, Driving Employee Engagement, and Making Them Work with
    Wellness Programs
  17. The Latest Guidance on Excepted Benefits

II. Qualified Retirement Plans

    1. Roth Contribution and Roth Conversion Planning Opportunities
    2. EACAs and QACAs - Using Auto Enrollment to Solve ADP and ACP Challenges
    3. 401(k) Safe Harbor Plans (Traditional and QACA) Mid-Year Reductions or Suspensions
    4. New Guaranteed Minimum Retirement Income Investment Products
    5. 404(c) Compliance, the QDIA Regs, and the Compensation Disclosure Regs (including the
      Delay in FAB 2013-12); Problems with Too-Specific IPSs
    6. Defined Benefit Plans for Entrepreneurial Employers
    7. Permitting and Facilitating Non-Typical Investment Alternatives
    8. Alternatives and Requirements for the Frozen Defined Benefit Pension Plan
    9. Supreme Court Decisions: FICA and Severance Pay; Internal Plan Statute of Limitations
    10. De-Risking Defined Benefit Pension Plans
    11. Fiduciary Issues with Target Retirement Date Funds and Other QDIAs
    12. Revenue Sharing Issues and DOL Advisory Opinion 2013-03A
    13. The IRS' s "Top Ten" Compliance Mistakes
    14. Employer Stock in Retirement Plans

III. Executive Compensation

  1. Compliance Self-Diagnostics to Eliminate Significant 409A Exposure
  2. Phantom Stock Plans for Entrepreneurial Employers
  3. Domestic Relations Orders and Non-Qualified Deferred Compensation
  4. Tax Reporting for Non-Qualified Deferred Plans of For-Profit, Tax-Exempt, Governmental and Church Entities
  5. Executive Comp Issues for Tax-Exempt Entities
  6. IRS Compliance Check Program for 457(b) Plans

IV. Employment Law Developments

  1. Obama Administration Hot Topics (e.g., Proposed Changes to FLSA Regs)
  2. NLRB Social Media Policies and Firing Employees for Social Media Mistakes
  3. Trends in Attendance as a “ Reasonable Accommodation”
  4. End of DOMA and impact on Labor and Employment Laws
  5. Fourth Circuit Ruling on ADAAA application to Temporary Injuries
  6. New Maryland Pregnancy Accommodation law
  7. Developments Concerning LGBT Rights in the Workplace