ISBA CLE

Distributions from Qualified Retirement Plans

Presented by the ISBA Employee Benefits Section

Chicago
Monday, August 24, 2009
ISBA Regional Office
20 S. Clark Street (map and directions)
Suite 900
12:30 – 4:45 p.m.

4.0 MCLE credit hours

Recent legislation and the financial health of many retirement plans have changed the rules and landscape for operating plans and planning distributions. This program provides updates on these issues. Topics include the minimum distribution rules for qualified retirement plans, the Worker, Retiree and Employer Recovery Act of 2008, distributions under qualified plans, and underfunded benefit plans.

Program Coordinators/Moderators:
Kathryn J. Kennedy, The John Marshall Law School, Chicago
F. Richard Skweres, Lewis, Overbeck & Furman, LLP, Chicago

12:30 – 2:30 p.m. Minimum Distribution Rules
In this segment, the speaker discusses the minimum distribution rules for qualified retirement plan IRAs, including the changes brought about by the Worker, Retiree, and Employer Recovery Act of 2008.
Steven R. Lifson, Seyfarth Shaw, LLP, Chicago

2:30 – 2:45 p.m. Break

2:45 – 4:45 p.m. Qualified Plan Distributions
The speaker examines distributions under qualified plans. Special emphasis will be given to the affect on the distributions available when a defined benefit plan is underfunded.
Joan Gucciardi, Senior Consulting Actuary, Summit Benefit & Actuarial Services, Inc., Wauwatosa, WI