What is NSAC's Cooperative Learning Network?
A NSAC Cooperative Learning Network is a live, interactive 60-minute conference presented over the telephone and over the Internet. You can attend from any location that has telephone and Internet access. You pay just one registration fee for as many participants as you wish at each call/log-in location.

Note that high-speed Internet access is not mandatory – the system works with dial-up but you must have separate connections for the audio and video portions. You may use cell phones for the audio if you have only one connection.

Who presents at one of these sessions?
Your Cooperative Learning Network will have one or more speakers who are recognized experts on the topic. Conferences typically include a Q&A session; you can ask questions by phone or instant messaging options.

CPE Credits
The National Society of Accountants for Cooperatives (NSAC) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors through its website: www.learningmarket.org.

Delivery Method: Group-Live.

CLN Policies
Refunds for CLNs are not provided. Registrants if unable to participate will be provided credit for a future CLN or may opt to be sent a copy of the CLN PODCast following the event. Note PODCasts are not eligible for CPE credit.

For more information regarding refund, complaint and/or CLN cancellation policies, please contact our offices at (937) 222-6707 or info@nsacoop.org.

What does my registration include?
Your registration includes long-distance charges for the audio portion and log-in to the video presentation. All handouts and presentation files are downloadable and may be printed out or saved to the participant's computer once they are logged in to the session meeting room. Sessions include one CPE Certificate of Attendance. Certificates for additional participants are $10.00 each.

Why NSAC Cooperative Learning Networks?

No wasted time. Get right to the heart of the matter in a 60-minute session designed to easily fit into your busy schedule.

No airlines. No travel. No time out of the office. Listen and follow along from the comfort and convenience of your desk or conference room.

A telephone and computer are all the equipment you need. Just dial in and log-in to the system. That's it.

Ideal for multiple attendees.
Use a speakerphone and projector and invite as many people as you want to participate - at no extra cost to you.

NSAC Cooperative Learning Networks are a fraction of the cost of travel and attendance fees for other high-priced conferences or seminars.

Cooperative Learning Network

Pension Fiduciary Primer
Date: Tuesday, May 12, 2015
Time: 12:00 PM ET / 11:00 AM CT / 10:00 AM MT / 09:00 AM PT [Prevailing Time]
Presenter(s): Mary Samsa, Partner, McDermott Will & Emery LLP
Objective: This one hour course is designed to help you understand retirement plan fiduciary responsibilities.
Field of Study: Finance
Program Level: Basic
CPE Credit: 1 Credit Hour
Delivery Method: Group-Live

No advanced preparation or prerequisites are required for this course.

Course Description
Pension Fiduciary Primer is a one-hour course on the role of the retirement plan fiduciary and the reasons why it is continually becoming more and more challenging. Not only do the fiduciaries need to focus on regulatory compliance but the increased scrutiny on compliance from recent case law decisions and public discussion repeatedly places the fiduciary role and responsibilities in the spotlight. Many plan sponsors and their delegates may not have a full understanding of their roles and responsibilities to the plan and its participants and beneficiaries. Whether a person is first being exposed to the role of retirement plan governance or whether they are veterans in the retirement plan arena who simply need a refresher, this course will evaluate the key fiduciary concepts that these individuals need to understanding when making decisions on how their plan should be administered and operated.

Presenter Bio(s)
Mary K. Samsa is a partner in the law firm of McDermott Will & Emery LLP
and is based in the firm’s Chicago office.

Mary has more than 15 years of experience and has represented a wide range of organizations including, but not limited to, Fortune 100 public companies, privately held companies, multinational organizations and not-for-profit hospital systems as well as educational institutions. Mary’s primary practice focuses on executive compensation (for both taxable and tax-exempt entities) where she regularly advises on nonqualified deferred compensation arrangements, executive employment arrangements (including the rebuttable presumption of reasonableness for tax-exempt entities), equity compensation arrangements, reporting and disclosure of compensatory arrangements, severance arrangements and change in control issues, to name just a few.

Mary has also developed significant experience in international employee benefit issues, whereby her relationships with attorneys in over 100 countries enables her to provide rapid turnaround on time-sensitive international mobile employee tax and employment issues.

She also maintains a core practice with respect to qualified retirement plans for both taxable and tax-exempt entities (including defined benefit, 401(k), 403(b) and 457(b)). She frequently interfaces with Boards of Directors, Compensation Committees and Retirement/Investment Committees on employee benefit governance matters and fiduciary counseling with associated risk assessment with respect to legal and regulatory compliance. The Legal 500 United States writes that Mary provides “practical and thorough advice on retirement and executive compensation” matters.

Prior to becoming an attorney, Mary was a Certified Public Accountant for approximately nine years with an emphasis in corporate tax strategy and planning. Consequently, she is versed in financial statement preparation and the financial impact of varying corporate strategic scenarios. Mary is involved in the Tax and International Sections of the American Bar Association, Empowering Women Network (EWN), Founder of the Midwest Chapter of the Global Equity Organization, the Employee Benefits Section of the Illinois State Bar Association, National Association of Stock Plan Professionals, and the Society for Human Resource Management (SHRM). Mary is admitted to practice in the State of Illinois and before the U.S. District Court for the Northern District of Illinois.

A PODCast of this workshop is now availble. Click here to order/view.

Additional Information

For more information regarding this series or administrative policies such as complaint and refund, please contact the NSAC National offices, 136 S. Keowee St., Dayton, OH 45402, 937-222-6707, email: info@nsacoop.org