The Moving Ahead for Progress in the 21st Century Act made changes to the Internal Revenue Code and ERISA with respect to the minimum funding requirements that apply to single employer defined benefit pension plans. We will discuss the provisions in the Act as well as guidance provided to date from the IRS to date. This includes Notice 2012-55 released on August 16^th regarding PBGC premiums as well as the latest guidance provided in Notice 2012-61 (released on September 11^th) which provides much-anticipated clarity around many important technical issues relating to contributions and funded status measurements. Our focus will be on compliance with the new minimum funding requirements in light of September 30th filing deadline for calendar-year plans. Come join us for a lively roundtable discussion!

Andrew Ferguson and Karen Mack from Altman & Cronin Benefit Consultants, LLC will lead the discussion. Both Andrew and Karen are principals. Andrew has extensive expertise in the design and administration of retirement plans, including a specialty in retirement programs sponsored by partnerships. Karen also has extensive expertise in retirement plan design and administration with a specialty in compliance and design issues related to complex controlled groups.

Alison Wright from Baker & McKenzie LLP will moderate.