2021-2022 Graduate Catalog 
    
    Jul 04, 2022  
2021-2022 Graduate Catalog [ARCHIVED CATALOG]

ACCT 6607 - Qualified Retirement Plans


Prerequisite: ACCT 6604 .  An examination of the fundamentals of the federal taxation of deferred compensation. The course will focus on qualified retirement plans and individual and self-employed retirement plans as developed by the Employment Retirement Income Security Act of 1974 and subsequent legislation. Deferred executive compensation arrangements, stock options, restricted property, tax deferred annuities, and various employee benefit plans will also be reviewed. 3 credits.