A 607 - Qualified Retirement Plans

Prerequisite: A 604 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 credit hours.