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Problematic Self-Directed Retirement Activities Series Session 1: Retirement Plan Management and Investment Risk Diversification Standards (ACPSD109)

 
Date:Thursday, December 21, 2017
Time:10:00AM - 11:40AM
(Registration at 9:30 AM)
Facility:Webcast or Webinar, Online
CPE Credit:2.0 Technical Business
Instructor: David R. Jenkins
Vendor:ACPEN
Course Level:Intermediate
Early Bird Price:$79.00 FICPA Members, $109.00 Non-Members

Description:

This webcast demonstrates the Section 4975(e)(2)(G) 50-percent-or-more disqualified person criterion complement manifests management and investment risk diversification symmetric matrices. The matrices enable important public policy retirement plan management and investment risk diversification general rule standards. However, whenever there are general rules, exceptions are sure to follow.

 

Lesson 1.

Lessons from Rollins

 

Lesson 2. 

The Private Foundation (Self-Dealing Activity: Incidental Benefit) Transition

 

Lesson 3.

The Retirement Plan (Self-Dealing Activity: Incidental Benefit) Transition

 

Lesson 4.

Revisiting Rollins and Other Retirement Plan Risk Diversification Examples



Objectives:

  • Recognize whether retirement plan activities correctly comply with Congress’s Section 4975 impounded management and investment risk diversification policy requirements  

  • Recognize under what circumstances a self-dealing activity correctly transitions into an incidental benefit  

  • Recognize whether a Section 4975 impounded management or investment risk diversification policy violation is correctly characterized as either implicit or explicit  

  • Recognize whether a prohibited transaction determination has been correctly characterized as either a generally proscribed or specifically proscribed self-dealing activity  

  • Recognize whether a Section 4975 impounded management or investment risk diversification policy violation is correctly characterized as either implicit or explicit  

  • Recognize whether a prohibited transaction determination has been correctly characterized as either a generally proscribed or specifically proscribed self-dealing activity



    Major Topics:

  • The Self-Dealing Activity (Exempt Asset, Disqualified Person) Nexus  

  • The (Self-Dealing Activity: Incidental Benefit) Transition  

  • The Section 4946(a)(1)(C) 5 × 5 Management and Investment Risk Diversification Matrix  

  • The Section 4975(e)(2)(G) 3 × 3 Management and Investment Risk Diversification Matrix  

  • Implicit Retirement Plan Risk Diversification Public Policy Violations  

  • Retirement Plan Risk Diversification Non-Compliance and Explicit Public Policy Violations  

  • General and Specific Prohibited Transaction Distinctions  

  • Retirement Plan Risk Diversification General Rules and Unilateral Exceptions



    Who Should Attend:
    CPAs, Attorneys, , Enrolled Agents, Other Tax Professionals

    Prerequisite:
    The lecture participant should have fundamental familiarity with retirement plan prohibited transactions gained either through education or business experiences.

    Advanced Preparation:
    Purchase and read publisher copyrighted journal article underpinning this lecture. Civic Research Institute

    Session/Options

    If listed below, select the appropriate sessions or options to continue with your purchase.

    Registration Status: CLOSED - Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.