Employee Benefits Institute of America

EBIA is able to provide CPE credit for accountants for our in-person seminar series, our Advanced Cafeteria Plans Conference, and approval is pending for our live web seminars. Accountants pursuing CPE credit for EBIA live web seminars must be a registered attendee with their own web connection to the seminar. (If you have additional CPAs viewing from the same location, contact EBIA customer service to register additional attendees at a discount.) Also, to follow NASBA requirements, accountants pursuing CPE credit must verify their attendance at random times during live web seminars via polls. Throughout the seminar, you must monitor the polls as they appear and respond.

Program Registration Requirements

To register for an EBIA seminar, visit http://www.ebia.com and click on “Seminars” and then choose either “Seminars,” “Web Seminars,” or “Advanced Cafeteria Plans.” This will allow you to register online or download a registration form to be faxed to (866) 775-3412.

Program Prerequisites & Program Level

Most EBIA seminars are designed to be intermediate level, and some experience in the area covered is recommended. Occasionally, EBIA offers a beginner-level or advanced-level seminar. The descriptions of our seminars always include information regarding level of expertise. No experience is needed for our beginner-level seminars; for our advanced-level seminars, we recommend attendance only by those who have significant experience in the area to be covered.

Advance Preparation

No advance preparation is required, unless otherwise noted in the seminar descriptions.

Refunds

For EBIA’s seminars, refunds (less a $65 administration fee) are available only for written cancellations faxed to us at (866) 775-3412 at least one calendar week before the seminar. If you are unable to attend and don’t cancel on time, you are still responsible for payment. Another person may substitute and attend in your place at any time.

Record Retention

EBIA retains records pertaining to continuing education for a minimum of 5 years. Documents retained include program outlines and materials, attendance records, records of participation, dates and locations of presentations, the number of credits earned by participants, program evaluations, names and credentials of seminar leaders, and copies of all certificates issued.

Program Cancellation

If insurmountable circumstances were to arise causing us to cancel an EBIA seminar, we would make every effort to reschedule the event in a timely fashion. If for some reason this were impossible, all registration fees that had been received would be refunded.

Complaint Resolution

If you are not satisfied with an EBIA seminar, email Customer Service at customerservice@ebia.com or call (866) 775-3242.

CPE Information Regarding EBIA’s Live Web Seminars

Form 5500 for Health and Welfare Plans: A Guided Tour for Employers, Preparers, and Advisors
Program Content: View complete details for this web seminar at: http://www.ebia.com/WebSeminars/ERISA/Intermediate/19734
Instructional Method Used: Internet-based group
Maximum CPE Credit Hours: 1.5
Field(s) of Study: Specialized Knowledge & Application—1.5 credits
Learning Objective: After completion of this seminar you will understand the Form 5500 filing deadlines and filing methods; what plans must file and what exemptions apply; how many Form 5500s must be filed; what information must be reported on the various parts of the Form including the Main Body, Schedule A for insured plans, Schedule C for service provider compensation, and other Schedules that health & welfare plans might be required to file, including when an accountant’s opinion might be required; what the penalties are for noncompliance, and what to expect once electronic filing becomes mandatory for 2009 plan years.

CPE Information Regarding EBIA’s Spring 2010 In-Person Seminars

Information to follow as it becomes available.

CPE Information Regarding EBIA’s Spring 2009 In-Person Seminars

401(k) Plans Module 1, Spring 2009
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/401k
Instructional Method Used: Group—Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes—3.5 credits
Learning Objective: After completion of this seminar you will know the legal requirements and reporting and disclosure obligations for a qualified 401(k) plan; how distributions from 401(k) plans are taxed; how QDROs should be handled; requirements for and limitations on plan loans and hardship distributions and other special contributions and distributions who qualifies as a plan fiduciary and what a fiduciary’s duties are.

401(k) Plans Module 2, Spring 2009
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/401k
Instructional Method Used: Group—Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes—2.5 credits; Specialized Knowledge & Application—1.0 credit
Learning Objective: After completion of this seminar you will know the legal requirements and reporting and disclosure obligations for a qualified 401(k) plan; how distributions from 401(k) plans are taxed; how QDROs should be handled; requirements for and limitations on plan loans; hardship distributions and other special contributions and distributions who qualifies as a plan fiduciary and what a fiduciary’s duties are.

Cafeteria Plans Module 1, Spring 2009
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/CafeteriaPlans
Instructional Method Used: Group—Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes—2.5 credits; Personnel/HR—1.0 credit
Learning Objective: After completion of this seminar you will know which benefits can and cannot be offered through a cafeteria plan; when cafeteria plan elections can be changed after the beginning of a plan year; what discrimination tests and reporting and disclosure obligations apply to cafeteria plans, health FSAs, and DCAPs; and the reimbursement rules for health FSAs and DCAPs.

Cafeteria Plans Module 2, Spring 2009
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/CafeteriaPlans
Instructional Method Used: Group—Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes—2.5 credits; Specialized Knowledge & Application —1.0 credit
Learning Objective: After completion of this seminar you will know which benefits can and cannot be offered through a cafeteria plan; when cafeteria plan elections can be changed after the beginning of a plan year; what discrimination tests and reporting and disclosure obligations apply to cafeteria plans, health FSAs, and DCAPs; and the reimbursement rules for health FSAs and DCAPs

ERISA Compliance for Health & Welfare Plans, Spring 2009
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/ERISA
Instructional Method Used: Group—Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Specialized Knowledge & Application—3.5 credits
Learning Objective: After completion of this seminar you will know which fringe benefits are subject to ERISA and what must be in the plan document and the SPD; who qualifies as a plan fiduciary and what a fiduciary’s duties are; how the claims and appeals rules apply to claim denials; and which plans have to file Form 5500.

HSAs, HRAs, and Consumer—Driven Health Care, Spring 2009
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/CDHC
Instructional Method Used: Group—Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes—2.5 credits; Management Advisory Services—1.0 credit
Learning Objective: After completion of this seminar you will know the legal requirements and reporting and disclosure obligations for HRAs and HSAs; who is eligible for an HSA; the HSA contribution limits; and the reimbursement rules for HRAs and HSAs.

HIPAA Portability, Privacy & Security, Spring 2009
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/HIPAA
Instructional Method Used: Group—Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes—1.5 credit; Specialized Knowledge & Application—2.0 credits
Learning Objective: After completion of this seminar you will know which plans are subject to the HIPAA privacy and security rules and how the rules affect employers; the restrictions on imposing preexisting condition exclusions; who is entitled to special enrollment (and when); and how the HIPAA nondiscrimination rules affect health plans.

COBRA Compliance for Group Health Plans, Spring 2009
Program Content: View a complete outline for this course at:
http://www.ebia.com/Seminars/InPerson/Agenda/COBRA
Instructional Method Used: Group—Live
Maximum CPE Credit Hours: 3.5
Field(s) of Study: Taxes—3.5 credits
Learning Objective: After completion of this seminar you will know what triggers and who is entitled to COBRA rights; how long COBRA coverage must be available; the COBRA notice requirements, including what information must be included.