2014 IRA Supertrain

June 16–19New Orleans, LA

August 4–7Denver, CO

September 8–11Las Vegas, NV

Cruise the IRA Seas

Come Aboard! We’re ExpectingYou at IRA Supertrain in 2014

The IRA department in your credit union has a special role—bringing members in and creating relationships that are important to the growth of your organization. At the same time, IRAs generate risk to the credit union because of the compliancerequirements and ever-changing rules and regulations.

Each year IRA professionals attend IRA Supertrain® and gain the valuable skillsneeded to assist IRA owners through the challenges of IRA ownership.

Join us as we embark on the SS IRA Supertrain and cruise to three exciting ports in2014. IRA Supertrain delivers something for everyone—set your course for learningadventure. Join us for 3 days of IRA training designed to teach you the complexitiesof IRAs. After completing IRA Supertrain, you’ll be better equipped to handle yourmembers’ IRAs.

Our Cruise Director is working hard to bring together an excellent training opportunity at a reasonable price. Join us in New Orleans at the Renaissance PereMarquette beginning June 16; in Denver at the Embassy Suites beginning August 4; or in Las Vegas at the Bellagio Hotel beginning September 8.

IRA Supertrain kicks off with the optional HSA preconference workshop on Monday.Monday evening join us for a welcome reception to meet the training team and fellow participants. Tuesday through Thursday brings superior training led by ourtrainers who have years of experience teaching basic to advanced IRA topics.

IRA Supertrain is more than just a training seminar; it’s a way to network with otherIRA professionals and discuss the operations of your IRA programs.

We look forward to seeing you on deck this summer!

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Associate TrackThe Associate Track provides a strong knowledge base of IRA

fundamentals. Increase your confidence when answering your

members’ IRA questions.

Intended audience

The Associate Track is for those who are new to IRAs, back-up the IRA

specialist at your credit union, or want an IRA basics refresher.

Core modulesIRA Fundamentals

� Benefits of an IRA� IRA Eligibility� Opening an IRA

IRA Contributions� Contribution Limits

and Deadlines � Prior-Year Contributions � Rollover Contributions� Transfer Contributions� Retirement Plan

Rollovers

IRA Distributions� Withholding� Early Distribution

Penalty Tax� RMD Overview

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Expert TrackWith a heavy focus on IRA compliance, this track provides all the tools you

need to handle complex IRA questions. The Expert Track covers advanced IRA

topics, relevant regulatory information, and operational responsibilities for

your credit union.

Intended audience

The Expert Track is for those with a solid IRA knowledge base. Choose this

track if you want to expand your skills or get up-to-speed on regulatory

information that applies to your credit union.

Core modulesRMDs

� How to Calculate� Defining Life Expectancy� RMD Setup� RMD Changes

Death Claim Overview� Processing the Claim� Beneficiary Options

IRA Distributions and Portability� Withholding� Transfers and Rollovers � Conversions

Correcting Excess Contributions� Methods to Correct an

Excess Contribution� Correction Deadline� Processing the Transaction

Income Attributable� Calculation� Defining the Computation

Period

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Leadership TrackThe Leadership Track helps you optimize your program operations, enhance

staff development and grow your credit union’s IRA program. This track focuses

on the credit union’s compliance with IRS regulations as well as “best practice”

operational procedures. You will walk away with tools and information you can

implement immediately at your credit union.

Intended audience

The Leadership Track is for those who supervise or make business decisions

regarding their credit union IRA program.

Core modulesRMDs

� How to Calculate� Defining Life Expectancy� RMD Setup� RMD Changes

Death Claim Overview� Processing the Claim� Beneficiary Options

IRA Account Transactions� Establishing IRAs� Processing Contributions� Handling IRA Account

Information� Processing Withdrawals� Credit Union Liabilities

IRA Operational Processes� Developing Operational

Processes� Training IRA Staff

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Optional Preconference WorkshopMonday 1:00 – 5:00 p.m. HSA Workshop

Health savings accounts (HSAs) continue to gain in popularity. This course

provides a great overview on the need-to-know information to support

your members. Our expert training staff will provide you with a systematic

understanding of the entire HSA process. You will leave this session with the

tools needed to handle your members’ HSAs.

Elective SessionsChoose the electives that interest you. For more details on the following electives, visit www.irasupertrain.com.

Wednesday 1:15 – 2:30 p.m.Scheduled Payments Before the RMD (E, L)Perhaps you are familiar with handling RMD payments and you know allabout the life expectancy tables. But what happens when an IRA owner decides he wants to start taking scheduled payments before he reaches age70½? This session will look at how scheduled payments work before age 70½,including 72(t) payments and optional scheduled payments. This session alsowill discuss when an IRA owner is required to take an RMD.

Simplified Employee Pension (SEP) Plans (E,L)Although SEP plans are easy to administer and relatively inexpensive to establish and maintain, many small businesses are unaware that they evenexist. Offering to administer SEP plans can be a great way to establish relationships with small businesses. Learn how a SEP plan canhelp members (or your creditunion) avoid the extensiverecordkeeping and reportingrequirements that often maketraditional retirement planstoo expensive for small businesses.

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Wednesday 1:15 – 2:30 p.m.RMD Advanced Issues for Fully-Administered Credit Unions (E, L)For most credit unions, processing RMDs is a monthly task. Most RMDs arestraightforward and do not require a lot of time. This session focuses on advanced RMD issues and how to use the Ascensus tools for processingRMDs. And also learn how to establish payments in IRAdirect, make changes,and verify that the tax reporting is completed properly.

Wednesday 2:45 – 4:00 p.m.Death Claim Special Issues (E, L)IRA regulations can be complicated, especially when it comes to handling IRAtransactions after an IRA owner’s death. This course outlines specific issuesthat may arise when processing a death claim and how it affects beneficiaries.

IRA Compliance Special Issues (E, L)After you feel comfortable with basic IRA transactions, including contributions,distributions, and death claims, attend this session for information on a varietyof IRA topics, such as distributions to creditors, IRA tax credits, incentives toIRA owners, and military rollovers. You won’t want to miss this fast-paced session.

Thursday � 1:15 – 2:30 p.m.Basic Tax Reporting for Fully-Administered Credit Unions (A, E, L)This session provides a basic overview of tax reporting. Main topics include:how to submit tax reporting information to Ascensus, when tax statements areproduced, how to make tax statement corrections, and how to read the tax reporting information reports.

Advanced Tax Reporting for Fully-Administered Credit Unions (A, E, L)This session examines other parts of tax reporting that create questions at thecredit union includes: address changes, making changes before the deadline,two-part corrections, IRS-only statements, and duplicates. We also will reviewerror reports, discuss how to read those reports, and explain how to resolvethose errors.

Tax Reporting for Self-Administered Credit Unions (A, E, L)This session provides you with a basic overview of tax reporting. Main areas of focus include: the three types of reporting, the credit union’s responsibilities for preparing tax information, and reporting to IRA ownersand the IRS.

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Thursday � 2:45 – 4:00 p.m.IRA Owner Tax Forms and You (A, E, L)Each year IRA owners are required to file IRS Form 1040 to complete their tax return. Even though Form 1040 is not a form you consult on, certain IRA transactions affect their tax return. This session includes a discussion on what forms members are required to file regarding certainIRA transactions according to IRS rules and regulations.

Correcting Tax Forms (A, E, L)Mistakes happen. This session addresses how to correct tax forms, including Forms 5498 and 1099-R. We cover how to make those corrections and submit to the IRS, IRA owner, and possibly the state department of revenue. Deadlines, and all associated paperwork, also are discussed.

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Certified IRA Specialist ProgramEarning the designation of Certified IRA Specialist (CIS) is a formal

recognition of your IRA expertise. To learn how you can become certified,

visit www.irasupertrain.com and click on the “IRA Specialist Certification.”

Choose from three levels of certification.

Associate Certification

This certification shows proficiency in basic IRA transactions. After obtaining

this certification, you will be able to complete all essential IRA transactions

and successfully help members with their basic IRA needs. Topics that you

will be tested on include opening IRAs, contribution rules and deadlines,

Traditional and Roth IRAs, distribution rules, federal tax withholding, and basic

IRA tax reporting.

Expert Certification

This certification shows expertise in a broad range of IRA transactions. After

obtaining this certification, you will be able to complete a variety of advanced

IRA transactions, including excess contribution corrections, recharacterizations,

rollovers and transfers, RMDs, and conversions. You also will have a clear

understanding of death claim processes and withholding.

Leadership Certification

This certification shows expertise in a broad range of IRA transactions and

competence at leading an IRA program. Topics to be tested on include credit

union liabilities, staff development, RMDs, death benefits, and withholding.

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Ports of CallIf you would like to stay at our training site, you will receive a link to the

hotel with your registration confirmation or you can call the numbers listed

below.

IRA Supertrain 2014 begins on Monday afternoon with the optional HSA

preconference workshop followed by a welcome reception and registration.

IRA Supertrain sessions run Tuesday and Wednesday from 8:00 a.m. to 4:00

p.m. and Thursday from 8:00 a.m. to 5:00 p.m.

Hotel expenses, airfare, and meals other than those listed herein are

the responsibility of each participant. When registering for your hotel

accommodations, identify yourself as an IRA Supertrain participant to receive

the negotiated room rates. This year’s workshops may fill quickly, so be sure

to register for your workshop before making hotel and airline reservations.

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June 16-19, 2014Renaissance Pere Marquette817 Common Street, New Orleans, LA 70112(504) 525-1111Cabin rate: $139 single/double

August 4-7, 2014Embassy Suites Denver – Downtown Convention Center1420 Stout Street, Denver, CO 80202(303) 592-1000Cabin rate: $199 single/ $214 double

September 8-11, 2014Bellagio Las Vegas3600 S Las Vegas Blvd, Las Vegas, NV 89109(702) 693-7111Cabin rate: $169 single/double (includes resort fee–$25 value)

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Registration FeesThe full IRA Supertrain registration fee includes continental breakfast,

refreshment breaks, and lunch Tuesday through Thursday. Takeaways

include a manual, complete with training exercises and helpful job aids.

Registrations received without payment WILL NOT be processed and are

considered incomplete until the full payment is received.

Registration Confirmation

All paid registrations will be confirmed by email. It is important to indicate

the proper email address on your registration. Please call Ascensus at

800-356-9140 if you do not receive a confirmation email.

Pricing

Early Bird Rate (December 1 – February 28, 2014)

First attendee:...............................................................................$1,250

Additional attendees:...................................................................$1,045 each

Regular Rate (March 1 – September 9, 2014)

First attendee:...............................................................................$1,350

Additional attendees:...................................................................$1,095 each

Certification Exam:...................................................................$275

Monday HSA Pre-Conference Workshop (optional):.........$250

Fast Track

(IRA University + IRA Supertrain Expert Track + Certification Exams):

......................................................................................................$2,445

Cancellation and refund policyYou may cancel your registration in writing 14 days prior to the program date for a full refund.After that time, cancellations are subject to a 25 percent service charge of registration fees paid.No refund will be granted if you cancel seven days or less before the program begins, unlessyour reservation can be filled from a waiting list; then, only the 25 percent fee would apply.Substitutions are accepted at any time. The IRA Supertrain workshops are not intended as tax

or legal advice. Attendance is limited to credit union and credit union league employees.

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Cruise Itinerary

Monday June 16, August 4, September 8

1:00 p.m. – 5:00 p.m. HSA Workshop

5:00 p.m. – 6:00 p.m. Welcome Reception

Tuesday June 17, August 5, September 97:30 a.m. – 8:00 a.m. Continental Breakfast*

8:00 a.m. – 8:20 a.m. Opening Remarks

8:30 a.m. – 12:15 p.m. Core Track (Associate, Expert, Leadership)

12:15 p.m. – 1:15 p.m. Lunch

1:15 p.m. – 4:00 p.m. Core Track (Associate, Expert, Leadership)

Wednesday June 18, August 6, September 10

7:30 a.m. – 8:00 a.m. Continental Breakfast*

8:00 a.m. – 12:15 p.m. Core Track (Associate, Expert, Leadership)

12:15 p.m. – 1:15 p.m. Lunch

1:15 p.m. – 2:30 p.m. Elective Sessions

2:45 p.m. – 4:00 p.m. Core Track (Associate only)

2:45 p.m. – 4:00 p.m. Elective Sessions (Expert & Leadership only)

Thursday June 19, August 7, September 11

7:30 a.m. – 8:00 a.m. Continental Breakfast*

8:00 a.m. – 12:15 p.m. Core Track (Associate, Expert, Leadership)

12:15 p.m. – 1:15 p.m. Lunch

1:15 p.m. – 2:30 p.m. Elective Sessions

2:45 p.m. – 4:00 p.m. Elective Sessions

4:00 p.m. – 5:00 p.m. Closing Celebration

* Denver participants will have breakfast supplied by the Embassy Suites

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Register today and join us!

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