Kutak Rock partner Michelle Ueding will participate in two presentations at the American Society of Pension Professionals and Actuaries’ (ASPPA) “Making Waves” Annual Conference in San Diego. 

On Sunday, October 26 Michelle will co-present a session titled “Unlocking the Mysteries: Non-Qualified Plans for Defined Contribution Administrators” at 1 p.m. (PT). The presentation will break down non-for-profit top-hat plans and other non-qualified arrangements, including their structure and benefits, their implementation and management, and tips for navigating advanced planning strategies to enhance retirement savings opportunities.

On Tuesday, October 28 Michelle will co-present a session titled “Navigating the New Landscape: Roth Contributions and Catch-Up Rules Post-SECURE,”  at 1:30 p.m. (PT) and will cover the following:

• Changes created by the SECURE Act on Roth contributions and catch-up rules specifically:
  • The impact of new catch-up contribution limits for employees aged 60-63 on retirement planning
  • Requirements for individuals earning over $145,000 to make catch-up contributions on a Roth basis starting in 2026
  • The practical implications of employers’ match contributions as after tax and how this will be implemented
• Practical application of the new rules and correction procedures in the final treasury regulations on catch-up contributions.

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Michelle concentrates her practice on employee benefits and executive compensation. She represents private, nonprofit and governmental plan sponsors as well as institutions, individuals and committees who administer, advise or serve as fiduciaries of employee benefit plans. Michelle assists clients with plan documentation and design, due diligence, fiduciary duties, administration, investment review, disclosure requirements, drafting plan policies and administrative procedures, operational compliance, and plan corrections. She routinely represents clients before the IRS and DOL and has extensive experience in the operation of Section 403(b) and 457 plans, as well as 401(k), governmental, other qualified plans, nonqualified plans under 409A, and IRAs.