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Problematic Self-Directed Retirement Activities Series - Session 2: Management and Investment Risk Diversification Indices (ACPSD209)

 
Date:Thursday, December 21, 2017
Time:12:00PM - 12:50PM
(Registration at 11:30AM)
Facility:Webcast or Webinar, Online
CPE Credit:1.0 Technical Business
Instructor: David R. Jenkins
Vendor:ACPEN
Course Level:Intermediate
Early Bird Price:$39.00 FICPA Members, $59.00 Non-Members

Description:

In the first webcast of this four-webcast retirement plan tax law series, the Section 4975(e)(2)(G) 50-percent-or-more disqualified person criterion complement determined the retirement plan management and investment risk (self-dealing activity, incidental benefit) bright line; defining  the difference between management and investment risk diversification policy compliance and noncompliance. Accordingly, the bright line sounds in ordinal distinctions. Ordinal policy compliant determinations, however, beg cardinal scale measurements. To that end, this course teaches (greatest: least) transitive retirement plan management and investment risk diversification cardinal indices.

Lesson 1.

Ordinal Distinctions

 

Lesson 2. 

Cardinal Distinctions

 

Lesson 3.

Coalition Building

 

Lesson 4.

Large Set Indices and Information Content



Objectives:

  • Recognize when disqualified person complement and plan asset complement ordinal distinctions are correctly framed  

  • Recognize when cardinality’s (Greatest: Least) Transitive Rank Product Sum is correctly framed  

  • Recognize when cardinal (max, min) feasibility set outer limits are correctly quantified  

  • Recognize when cardinal (max, min) feasibility set outer limits have been correctly scaled and resulting indices have been correctly computed  

  • Recognize management and investment risk diversification coalitions have been correctly built  

  • Recognize when management and investment risk diversification cardinal indices are correctly construed as having information content



    Major Topics:

  • Disqualified Person Complement and Plan Asset Complement Ordinal Distinctions  

  • Cardinality’s (Greatest: Least) Transitive Rank Product Sum  

  • Defining Cardinality’s (Max, Min) Feasibility Set Outer Limits  

  • Defining Cardinality’s (Max, Min) Scaling Function and Index Formulation  

  • Distinctions in Building Management and Investment Risk Diversification Coalitions  

  • Large Set Indices  

  • Index Information Content



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

    Prerequisite:
    Complete the following webcasts- 1) Retirement Plan Management and Investment Risk Diversification Standards.

    Advanced Preparation:
    Purchase and read the academic journal article underpinning this course. Article

    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.