Michelle Ueding, a partner in the Employee Benefits and Executive Compensation group at Kutak Rock, will be speaking at the American Society of Pension Professionals & Actuaries (ASPPA) Annual Conference in Orlando, FL October 20-23, 2024. She will participate in two sessions offering a deep dive into critical topics surrounding retirement plan compensation definitions and SECURE 2.0’s impact on distributions. Details about her sessions can be found below:

The Wonderful World of Compensation

Date: Monday, October 21, 2024

Time: 1:30 – 2:45 PM EDT

This session will explore different compensation types and how they are applied within a retirement plan. Participants will gain a thorough understanding of advanced compensation issues thorough case studies. Key topics include:

• In-depth analysis of compensation types for various plan purposes
• Compensation exclusions and when separate testing is required
• Navigating specialized compensation, including fringe benefits, post-severance pay, related employers, and foreign compensation
• Safe harbor definitions and advanced plan design considerations 

SECURE 2.0 Distribution Grab Bag

Date: Tuesday, October 22, 2024

Time: 1:30 – 2:45 PM EDT

Michelle will also co-present a session tackling the evolving landscape of distribution options under the SECURE 2.0 Act. The session will cover the key provisions, practical considerations, and tax withholding requirements. Key topics include:

• Overview of new in-service withdrawals and self-certification options
• Tax treatment of distribution options like domestic abuse, emergency withdrawals, and terminal illness
• Open questions on repayment, safe harbor hardships, and certification rules
• Discussion of adoption and popularity of these new distribution options 

Both sessions aim to be informative and engaging with real-world examples and interactive discussions to help attendees navigate these important topics.

For more information and to register, click here.

Michelle focuses her practice on assisting employers sponsoring retirement and executive compensation plans in improving compliance and managing risk. She represents closely held, publicly traded, nonprofit and governmental plan sponsors as well as institutions, individuals and committees who administer, advise or serve as fiduciaries of employee benefit plans. Michelle also assists clients with plan design, due diligence, fiduciary duties, administration, investment review, disclosure requirements, plan policies and administrative procedures, operational compliance, IRS and DOL filings and audits. Special areas of concentration include design and operation of 401(k), ESOP, governmental, employee stock ownership and other qualified plans; Section 403(b), 457, 409A, employee stock purchase plans, and executive compensation arrangements.