American Bar Association
Qualified Plans Committee

Qualified Plans Committee


The Qualified Plans Committee considers tax and other legal issues relating to tax-qualified retirement plans such as 401(k)plans, defined benefit pension plans, and employee stock ownership plans(ESOPs),including government, not-for-profit, and church programs. The Committee monitors proposed and enacted legislation and other legal developments affecting tax-qualified retirement plans. The Committee prepares technical comments on legislation and regulations, publishes information for Section members on these topics, and participates in or sponsors Section CLE programs as well as at least one group teleconference per year.

Programs, Meetings and Events

Committee Events

Conference Call--Future of the IRS Determination Letter Program

July 10, 2015
Please join the Qualified Plans Committee for a discussion of issues concerning the future of the IRS determination letter program. IRS officials have indicated that they intend to drastically reduce the availability of determination letters for individually designed plans. Our committee expects to work on comments to the proposal when it is formally published later this summer. This is one of our informal bi-monthly calls, with audience participation encouraged. The call is scheduled for noon CDT on Friday, July 10.
Dial in number: 866/646‐6488
Participant Pass code: 725 588 7619
Section Events

    Section 2704 Regulations – A Further Analysis and Action Steps


    The section 2704 regulations were released by the Treasury Department on August 3. The approach and breadth of the regulations surprised many estate planners. Our panelists will review the proposed regulations and the implications for past, current, and future planning. Topics they will cover ...

    The Digital Revolution: RUFADAA and Planning with Digital Property


    This program will highlight new developments in estate planning. The panel will present the latest non-tax hot topics and update attendees on issues relating to the revised uniform law concerning digital assets. Ownership, protection and transfer of digital assets has been an area where controversy ...

    Did You Think That Through?: The Pros and Cons of Including Arbitration Clauses in Business Contracts


    Most transactional lawyers (and their clients) assume that arbitration will reduce the cost, risk and time involved in resolving legal disputes, and will result in a fairer outcome than they would receive from a judge or jury. As a result, arbitration clauses are routinely included in business contracts. ...

LISTSERV Communication

In order to send a message to the listserve, send the message as an email to the address below. You must be a member of the Committee to use the listserve.

In order to access the listserve archive, please click here. Please note that you will need to create a new password, separate from your regular ABA password, in order to use this archive.




Stamer, Cynthia
Towarnicky, John


Valcarce, Jose

Committee Roster  

Modified by Karen Suhre on July 9, 2015

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