The Metropolis of Aix-Marseille-Provence has made the preservation of the environment, sustainable development and the fight against climate change, priorities of its action. Based on its Environmental Agenda, the Metropolis, aware of the fragility as well as the potential of biodiversity, is committed to safeguarding it in the interest of its inhabitants.
Sponsor a Preservation Day!
The L'Oréal Group is proud to support the organization of the Congress in the form of a sponsorship with the Ministry of Ecological Transition. The Group considers biodiversity as a source of innovation and sources its plant raw materials in a sustainable way. The Nature Regeneration Fund contributes to repairing natural ecosystems.
World Backup Day is a community event to help raise awareness of data backups and the increasing role of data in our lives. It is a day for people and technical experts to take a look at how their data lives and learn why they should take steps to preserve it. The day is also the tent-pole industry event for the data storage and preservation community. Join us in bringing the issue of preserving our increasingly digital lives to everyone by sponsoring the World Backup Day event.
We're back! Preservation Utah and the State Historic Preservation Office bring to you "Preservation Engaged: Celebrating Utah's Communities", the first statewide annual historic preservation conference since 2019. This event will include a mix of session types, ranging from hands-on demonstrations and practical advice to panel discussions and inspiring preservation case studies. The second day will be a public-focused day, to find ways of engaging new audiences into the world of historic preservation. We hope you join us for these two days of training, education, and networking with professionals and students who love historic preservation as much as we do!
This conference serves as Utah's primary preservation conference and we want to ensure that financial barriers are not a reason someone does not attend. We have a sliding scale based on financial ability with the following recommendations.
Preservation is more than just trained historic preservationists, it is a whole community of those who care to preserve, interpret, and enliven the stories and places of the past. In the spirit that all people are historic preservationists, please join us for a community event that cross-cuts all the intersections of those who love our history and our collective future in these places.
Preservation Utah and the Utah Division of State History are bringing together exhibitors from state and federal agencies but also descendant communities, hands-on archaeology and history activities, and even food trucks! Bring the whole family and learn more about how we all have a stake in preservation for the next generation.
Come and learn how to safely repair and increase the energy efficiency of traditional wood double-hung sash windows in a day-long wood window repair workshop led by local historic preservation expert, Mark Hillam. Space is limited to 12 participants. Learning outcomes: Obtain a basic understanding of the wood widow rehab process. Be able to perform basic repairs to the window frame and sash, including re-glazing and weather stripping.Repair and restoration methods will include: Sash Removal and Reinstall // Sash Repair Techniques // Broken Glass and Re Glazing // Sash Pre-painting // Window Frame and Sill Repair Techniques // Pulley Rope Replacement // Safe Paint Removal and Sanding // Weather Stripping
A plan sponsor that chooses to create and manage a QDIA itself may be relieved of liability for decisions to invest all or part of a participant's or beneficiary's account in a QDIA only if the plan sponsor is a named fiduciary (see 2550.404c-5(e)(3)(i)(C)). The plan sponsor would not be relieved of liability for the management of the QDIA (see 2550.404c-5(b)(1)(ii)) or the prudent selection and monitoring of the QDIA (see 2550.404c-5(b)(3)).
For example, assume that prior to the effective date of the QDIA regulation, plan sponsor (PS) used Default A as the default investment for its plan, an investment that would not qualify as a QDIA under the regulation. Following publication of the QDIA regulation, PS decides to change to Default B, an investment that would qualify as a QDIA under the regulation, but PS is unable to distinguish between those participants and beneficiaries who directed that their assets be invested in Default A and those participants and beneficiaries who were defaulted into Default A. If PS distributes a new investment election form to all participants and beneficiaries invested in Default A, relief under the QDIA regulation would be available to PS with respect to assets that are moved into Default B and held in the plan accounts of participants and beneficiaries who failed to respond to the investment election form, if all of the requirements of the regulation are otherwise satisfied with respect to such participants and beneficiaries. Alternatively, if Default A is an investment that would qualify as a QDIA under the regulation and PS complies with the notice and other requirements necessary to establish Default A as a QDIA, PS would be relieved of liability in accordance with the QDIA regulation with respect to all assets invested in Default A, without regard to whether the assets were the result of a default investment.
No. Although the Department did coordinate with Treasury and the Internal Revenue Service to ensure that plan sponsors could comply with the notice requirements of the Code (sections 401(k)(13) and 414(w)) and ERISA (sections 404(c)(5) and 514(e)(3)) with a single, stand-alone document, plan sponsors are not required to combine these notices. Some plan sponsors offering a qualified automatic contribution arrangement (QACA) under Code section 401(k)(13) will not seek the fiduciary relief provided by ERISA section 404(c)(5). Alternatively, a plan sponsor could select a QDIA and avail itself of the fiduciary relief provided by ERISA section 404(c)(5) under circumstances other than automatic enrollment or under an automatic enrollment provision that is not intended to qualify under Code sections 401(k)(13) and 414(w). Plan sponsors are free to satisfy these notice requirements independently if they choose to do so.
For plan sponsors that wish to combine these notices, the Department coordinated with the Department of Treasury and the Internal Revenue Service in providing a sample notice which is available on the internet that may be used to help a plan sponsor satisfy these notice content requirements.
Although the timing provisions for these notices are not identical, plan sponsors can easily satisfy both requirements for a plan year. A plan sponsor can satisfy the annual notice requirements under the QDIA regulation and the Treasury Department's proposed regulations if a notice is provided at least thirty, and not more than ninety, days before the beginning of each plan year. For example, the sponsor of a calendar year plan may choose to distribute a notice on November 1 of each year. A notice distributed on September 1 would not necessarily comply with the Service's rules, because September 1 is more than ninety days before the first day of the subsequent plan year.
Yes. Paragraph (c)(5)(ii) of 2550.404c-5 generally provides that, for a 90-day period following the first investment in a QDIA on behalf of a participant or beneficiary, any transfer or withdrawal of assets from the QDIA by a participant or beneficiary cannot be subject to any restrictions, fees, or expenses (including surrender charges, liquidation or exchange fees, redemption fees and similar expenses charged in connection with the liquidation of, or transfer from, the investment). The Department included this requirement to ensure that participants and beneficiaries would not be restricted from or penalized for moving assets out of the QDIA during the period of time that they would be most likely to opt out of the plan or redirect their plan investments. To the extent that any such fees or expenses otherwise assessed to the account of a participant or beneficiary are paid by the plan sponsor or a service provider, and not by the participant or beneficiary or the plan generally, the assessment of the fees or expenses would not serve to inhibit a participant's or beneficiary's decision to opt out of the investment alternative and the policy objective of the requirement at 2550.404c-5(c)(5)(ii) would be satisfied. This Bulletin does not address the character of these payments for Code purposes.
For purposes of this requirement, the 90-day condition on restrictions, fees or expenses does not apply to participants or beneficiaries who have "existing" assets invested in the plan as of the effective date of the QDIA regulation. For example, if a plan, prior to the effective date of the QDIA regulation, used a balanced fund as its default investment, and the balanced fund qualifies as a QDIA under the QDIA regulation, the plan sponsor may wish to continue to use this fund as its default investment and obtain relief under the regulation. With respect to "existing" assets, the plan sponsor is not subject to the condition described in paragraph (c)(5)(ii) of the regulation for a 90-day period following the effective date of the regulation (or the date the balanced fund becomes a QDIA). Of course, consistent with paragraph (c)(5)(iii) of the regulation, assets invested in the QDIA cannot be subject to any restrictions, fees, or expenses that are not otherwise applicable to participants and beneficiaries who elected to invest in the QDIA.
No. Each of the QDIA categories described in paragraph (e)(4)(i) through (iii) of the QDIA regulation requires that the investment fund product, model portfolio, or investment management service be "diversified so as to minimize the risk of large losses" and be designed to provide varying degrees of long-term appreciation and capital preservation through a mix of equity and fixed income exposures. In the preamble to the QDIA regulation, the Department explains that it did not intend to include funds, products, or services with no fixed income exposure. Although an investment option with no fixed income component may be appropriate for certain individuals actively directing their own investments, the Department determined that a QDIA should have some fixed income exposure. Similarly, a fund, product, or service with no equity exposure cannot qualify as a QDIA under paragraph (e)(4)(i) through (iii) of the QDIA regulation. 2ff7e9595c
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