34 hours of MCLE credit available, including 1 hour of Legal Ethics.
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. Instruction 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 from all of the above. Recent legislation is examined.
Prerequisite: X 430.31 Survey of Personal Financial Planning, X 430.391 Financial Analysis in Personal Financial Planning, or consent of instructor.
Required course in the Taxation and Personal Financial Planning Certificates.