The DC Plan Compliance Specialist's ERISA

Description

What is the The DC Plan Compliance Specialist's ERISA course about?

Run ADP/ACP testing, top-heavy, 415 limits, late deferral fixes, and SECURE 2.0 long-term part-time rules without dropping a record-keeper handoff. A failed ADP test, a late deferral deposit, and a SECURE 2.0 long-term part-time tranche all land in the same week, and the 5500 sign-off is two weeks away. Includes a hand-built implementation playbook delivered alongside course access, generated for your specific.

Why this course?

What do you take away from the The DC Plan Compliance Specialist's ERISA course?

A repeatable ADP/ACP testing workflow that surfaces failure risk before the correction window opens. A late deferral correction process that picks the right path (VFCP versus SCP) with lost-earnings calculations a DOL examiner accepts. A top-heavy determination cycle that ties cleanly to the 415 and 402(g) limit reconciliation. A long-term part-time tracking method that survives a payroll-to-record-keeper data gap. A Form 5500.

What you get with this course?

Twelve text-based modules in the Art of Service learning environment. Downloadable templates: ADP/ACP testing workbook, top-heavy determination workbook, 415 and 402(g) reconciliation template, VFCP narrative template, LTPT tracking sheet, Form 5500 sign-off checklist, coverage testing template, payroll-to-record-keeper reconciliation template, examination-response template. Worked example for each module using an anonymised plan population. The hand-built implementation playbook tuned to the plan types and record-keeper.

What you will have in hand by Day 1, Week 1, Month 1?

Within 24 hours: learning environment account provisioned and the tailored implementation playbook delivered alongside it. Week 1: ADP/ACP testing workflow stood up and the 415/402(g) reconciliation template populated with the plan's current data. Week 2-3: top-heavy determination, late deferral correction process, and LTPT tracking method in production. Week 4: Form 5500 sign-off checklist and amendment-cycle tracker tied to the plan document file.

What does the The DC Plan Compliance Specialist's ERISA cover on before and after?

ADP/ACP testing happens once a year and a failed test produces a fire drill. Late deferral deposits get caught months after the fact by an auditor. Long-term part-time eligibility is something the record-keeper is supposedly tracking. Form 5500 sign-off is a signature on a document the auditor prepared. SECURE 2.0 is a list of provisions someone said the plan document amendment will.

What happens if you do not address this?

A failed ADP/ACP test that is not corrected within the 12-month window can produce a disqualified plan or a closing agreement with the IRS. A missed late deferral correction can trigger a DOL EBSA letter and a 15 percent excise tax under Form 5330. A missed LTPT eligibility tranche means employees who should have been allowed to defer were not, with potential.

Who it is for?

The DC Compliance Specialist sits inside a record-keeper, a plan administrator, or a large plan sponsor's benefits team. They own ADP/ACP testing, top-heavy determination, deferral and contribution limit monitoring, late deferral correction filings, VFCP and SCP narratives, plan document amendments, and the data reconciliation between payroll, the record-keeper, and the trust statement. They sign off on Form 5500 schedules. They translate SECURE.

More answers: what you get with every course, refund policy, all help answers.

A focused course, tailored for you

The DC Plan Compliance Specialist's ERISA Operations Playbook

Run ADP/ACP testing, top-heavy, 415 limits, late deferral fixes, and SECURE 2.0 long-term part-time rules without dropping a record-keeper handoff.

A failed ADP test, a late deferral deposit, and a SECURE 2.0 long-term part-time tranche all land in the same week, and the 5500 sign-off is two weeks away.

$199 one-time

Tailored to your situation. Access within 24 hours. 30-day money-back.

Includes a hand-built implementation playbook delivered alongside course access, generated for your specific situation.

Why this course

DC Compliance Specialists run a calendar nobody outside the team understands. ADP/ACP testing has to clear before the 12-month correction window closes, late deferral deposits need lost-earnings calcs plus a VFCP narrative or an SCP self-correction memo, top-heavy determination has to be staged against the determination date, and 415 limits, 402(g) deferral caps, and 414(s) compensation definitions all have to reconcile against what the record-keeper actually used. Then SECURE 2.0 layered on long-term part-time eligibility (500 hours over two consecutive years), mandatory auto-enrolment for new plans starting after the effective date, Roth catch-up treatment for higher earners, and a set of mandatory provisions that the plan document amendment cycle has to absorb. The sponsor wants a clean opinion on whether the plan stays qualified. The record-keeper sends a feed that is missing two pay groups. The Form 5500 audit prep is happening in parallel. The role is unglamorous and high-stakes, and the failure mode is not a missed slide deck, it is a disqualified plan or a DOL letter.

What you walk away with

A repeatable ADP/ACP testing workflow that surfaces failure risk before the correction window opens.
A late deferral correction process that picks the right path (VFCP versus SCP) with lost-earnings calculations a DOL examiner accepts.
A top-heavy determination cycle that ties cleanly to the 415 and 402(g) limit reconciliation.
A long-term part-time tracking method that survives a payroll-to-record-keeper data gap.
A Form 5500 sign-off checklist and amendment-cycle tracker that survives an audit letter.
A SECURE 2.0 mandatory provisions matrix specific to the plan types under administration.

The 12 modules

Module 1. ADP and ACP testing end to end

How the actual deferral percentage test runs on a real population: HCE versus NHCE determination using the prior-year or current-year method, the 1.25 versus 2.0 ratio rules, the corrective distribution path with gap-period earnings, and the QNEC and QMAC alternatives when corrective distributions would disrupt highly compensated executive compensation. Includes a template that surfaces failure risk by pay group before the calendar quarter closes.

Module 2. Top-heavy determination and the 3 percent minimum

The top-heavy rules on a real plan: key employee identification, the 60 percent ratio computed off account balances on the determination date, the 3 percent minimum contribution obligation when the plan tips top-heavy, the safe-harbor design carve-outs that take a plan out of top-heavy testing, and the documentation a third-party administrator needs to keep on file. Includes a determination-date workbook.

Module 3. 402(g), 415, and 414(s) limit reconciliation

How the elective deferral limit, the annual additions limit, and the compensation definition for non-discrimination testing interact. Covers the 402(g) refund process when an employee defers across two employers, the 415 limit allocation across employer contributions and forfeitures, and the 414(s) compensation ratio test when bonuses and equity compensation are excluded. Includes a reconciliation template that ties payroll data to the record-keeper feed.

Module 4. Late deferral correction: VFCP versus SCP

When a late deferral deposit triggers a prohibited transaction, the correction path is either Voluntary Fiduciary Correction Program or Self-Correction Program. This module walks through the decision tree, the lost-earnings calculation using the DOL online calculator versus a higher actual rate, the IRS Form 5330 excise tax treatment, the VFCP narrative structure, and the documentation that has to live in the plan file.

Module 5. SECURE 2.0 long-term part-time eligibility

The new rule pulled in employees with 500 hours of service over two consecutive years (down from three) for elective deferral participation. This module covers the hours-of-service tracking method, the payroll-to-record-keeper data gap that causes most administrators to miss LTPT employees, the vesting service rules that apply only to LTPT employees, and the amendment language plan documents need to reflect the new eligibility tranche.

Module 6. Mandatory auto-enrolment for new plans

For plans established after the SECURE 2.0 effective date, automatic enrolment with an initial deferral between 3 and 10 percent and annual escalation of 1 percent up to at least 10 percent is mandatory. This module covers the eligible automatic contribution arrangement structure, the qualified default investment alternative designation, the 90-day permissive withdrawal window, the notice requirements, and the small-employer and new-employer exceptions.

Module 7. Roth catch-up for higher earners

The SECURE 2.0 provision requiring catch-up contributions for employees earning above the prior-year FICA wage threshold to be made on a Roth basis. This module covers the wage threshold determination, the payroll system change needed to bifurcate pre-tax and Roth catch-ups, the plan document amendment, and the participant communication needed before the first affected pay date. Includes a sample notice and a payroll system requirements brief.

Module 8. Form 5500 sign-off checklist

What the plan administrator signs when the Form 5500 schedules go out the door: Schedule H assets and liabilities reconciliation, Schedule C service-provider compensation disclosures, Schedule R distribution and funding information, the independent qualified public accountant audit report for large plans, and the late filer penalty exposure if the deadline slips. Includes a sign-off checklist and a DFVCP filing template for late returns.

Module 9. Plan document amendment cycle

The remedial amendment cycle for pre-approved plans and the discretionary amendment timing for plan design changes. Covers the SECURE 2.0 amendment deadlines, the interim amendments needed for ARPA and other interim guidance, the determination letter request process for individually designed plans, and the plan document file that survives an IRS audit.

Module 10. Coverage and non-discrimination testing

The 410(b) coverage test ratio and average benefits test, the 401(a)(4) general nondiscrimination test for cross-tested and new-comparability plans, the gateway minimum allocation requirement, and the documentation needed when a plan uses a cross-tested design to favour older highly compensated participants. Includes a coverage testing template and a cross-testing rate group worksheet.

Module 11. Data reconciliation between payroll, record-keeper, and trust

The reconciliation that most failed audits trace back to: payroll contribution data versus record-keeper contribution allocation versus trust statement cash. This module walks through the monthly reconciliation cadence, the timing differences that produce variances, the exception report a record-keeper should send, and the documentation that resolves a DOL examiner's reconciliation question on the spot.

Module 12. DOL and IRS examination response

What happens when a DOL EBSA letter or an IRS plan audit notice lands. Covers the information request response structure, the plan document and operational compliance file the examiner expects, the late deferral and prohibited transaction questions that come up in every examination, the closing agreement program for issues that surface during audit, and the participant notification obligations if a correction affects accounts. Includes an examination-response template and a privileged-communication memo structure.

How this addresses your situation

Specific modules that map to what you said you are dealing with.

Quarter-end ADP/ACP test results showing potential HCE refund or QNEC/QMAC decision: modules 1, 3.

Late deferral deposit identified during payroll review with VFCP versus SCP path to choose: modules 4, 11.

SECURE 2.0 long-term part-time tranche reaching the eligibility date with payroll data missing hours: modules 5, 11.

Form 5500 sign-off two weeks out with the plan auditor still finalising Schedule H reconciliation: modules 8, 9, 11.

What you get with this course

Twelve text-based modules in the Art of Service learning environment.
Downloadable templates: ADP/ACP testing workbook, top-heavy determination workbook, 415 and 402(g) reconciliation template, VFCP narrative template, LTPT tracking sheet, Form 5500 sign-off checklist, coverage testing template, payroll-to-record-keeper reconciliation template, examination-response template.
Worked example for each module using an anonymised plan population.
The hand-built implementation playbook tuned to the plan types and record-keeper relationships the buyer actually administers.
Access for 12 months from provisioning.

What you will have in hand by Day 1, Week 1, Month 1

Within 24 hours: learning environment account provisioned and the tailored implementation playbook delivered alongside it.

Week 1: ADP/ACP testing workflow stood up and the 415/402(g) reconciliation template populated with the plan's current data.

Week 2-3: top-heavy determination, late deferral correction process, and LTPT tracking method in production.

Week 4: Form 5500 sign-off checklist and amendment-cycle tracker tied to the plan document file.

Before and after

Before

After

ADP/ACP risk is visible by pay group before the quarter closes. Late deferral deposits are caught by the monthly payroll reconciliation and corrected within the same quarter. LTPT eligibility is tracked off the payroll hours feed with a documented reconciliation against the record-keeper. Form 5500 sign-off is supported by a reconciliation file. SECURE 2.0 provisions are mapped to operational changes and tracked against the amendment deadline.

What happens if you do not address this

Who it is for

Who this is NOT for. Not for retail registered representatives, not for sell-side equity analysts, not for benefits generalists who have never opened a coverage test, not for plan participants asking about their own account.

How it arrives

Text-based course in the Art of Service learning environment, plus downloadable templates and worked examples for every module, plus the hand-built implementation playbook delivered alongside course access.

Time investment. Roughly 12 to 16 hours total across the twelve modules. Templates are reusable artefacts that drop into the existing testing and reconciliation cadence.

Why $199 is the right number

ASPPA and NIPA continuing education modules cover the testing rules at a conceptual level but rarely supply working templates for a real plan population. Record-keeper training is record-keeper-specific and rarely covers the plan-sponsor or third-party administrator workflow. ERISA outline books are reference material, not operational templates. This course delivers the operational layer that closes the gap between knowing the rule and running the cadence.

FAQ

Is this a CE or CPE programme?

No. The content is operational and template-driven. CE and CPE credit programmes are available separately through ASPPA, NIPA, and AICPA.

Does the implementation playbook account for our record-keeper?

Yes. The implementation playbook is hand-built per buyer and references the record-keeper, the payroll system, and the plan types the buyer administers.

Does the course cover defined benefit plans?

No. The scope is defined contribution plans: 401(k), 403(b), and 457(b) elective deferral plans, plus the safe-harbor and cross-tested variations. Defined benefit funding and PBGC reporting are out of scope.

Is the SECURE 2.0 content current to the latest IRS notices?

The SECURE 2.0 modules reference the operative IRS notices and final rules at the time of the buyer's implementation playbook delivery. The playbook is rebuilt per buyer.

30-day money-back guarantee. If after a week of working through the materials this is not what you needed, reply to the receipt email and a full refund is processed. No questions, no forms.

Within 24 hours your account in the learning environment is provisioned and the tailored implementation playbook is delivered alongside it.