Study the various retirement plans and other investment-oriented employment benefits for employees, opportunities for tax deferral and capital accumulation, and the advantages and disadvantages of various alternatives.
Learn about stock options, non-qualified deferred compensation plans, Section 125 cafeteria plans, and other non-pension-related benefits
Understand qualified corporate retirement plans, including pension and profit-sharing plans
Discuss non-corporate retirement programs such as Keogh plans, IRAs, and simplified employee pension plans
Know your fiduciary responsibility requirements in connection with retirement plans; taxation, and timing of benefits
About this course:
A survey of the various plans available to provide retirement and other investment-oriented employment benefits to employees, significant planning opportunities for tax deferral and capital accumulation, and the advantages and disadvantages of various alternatives. Topics include stock options, non-qualified deferred compensation plans, Section 125 cafeteria plans and other nonpension-related benefits. The course emphasizes qualified corporate retirement plans, including pension and profit-sharing plans; non-corporate retirement programs, such as Keogh plans, IRAs and Simplified Employee Pension plans; fiduciary responsibility requirements in connection with retirement plans; and taxation and timing of benefits. Recent legislation is examined.
Prerequisites
MGMT X 430.31 Survey of Personal Financial Planning, MGMT X 430.391 Financial Analysis in Personal Financial Planning or consent of instructor. If you are enrolling in this course to fulfill a UCLA Extension certificate program requirement, you must select the “for credit-letter grade” credit option during the checkout process. Additionally, if you are enrolling in this course to fulfill a requirement for (re)certification offered by an external governing body, it is recommended that you select the “for credit-letter grade” credit option.
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