Michelle Ueding, a partner in Kutak Rock’s Omaha office, presented on two topics at the American Society of Pension Professionals and Actuaries (ASPPA) Annual in National Harbor, MD on October 22- 25th.

The first presentation, “Charting a New Roth Course in the Post-SECURE 2.0 World” covered changes to Roth contributions including Roth Catch-up; 325, Roth Required Minimum Distributions; Roth Employer Contributions; and Pension Linked Emergency Savings Accounts. Attendees learned about upcoming changes, expected guidance, and discussed best practices while awaiting guidance.

The second presentation, “Death Benefit RMDs” covered Internal Revenue Code requirements for withdrawal of funds from defined contribution retirement plans upon the death of the participant.  Attendees learned how the changes made in  Setting Every Community Up for Retirement Enhancement Act of 2019  and SECURE 2.0 limit change the method and timing of these withdrawals.

Read more here.

Michelle 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. She 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.