Governmental and Employer Retirement Plans

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Overview

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In this four-part, 4-hour narrated PowerPoint video, moderator Tom Tillery will examine Governmental Plans, Qualified Retirement Plans, and Other Employer Retirement Plans, including: Section 401(a) plans, Section 403(b) tax-sheltered annuity plans, and Section 457 deferred compensation plans. In addition, the two types of qualified plans covered in this course are defined benefit plans and defined contribution plans, along with the three most common defined benefit plans (traditional defined benefit plan, a cash balance pension plan, and a 412(i) plan). Finally, in Part Four, we cover IRAs, Keogh plans and other plans for the self-employed, SIMPLE plans, and non-qualified plans.

Objectives

  • Identify the types of investments permitted in an IRC Section 403(b) retirement plan.
  • Recognize differences between IRC Sections 457(b) and 457(f) nonqualified deferred compensation plans.
  • Calculate a retirement benefit using the unit benefit formula.
  • Identify features common to both traditional defined benefit plans and target benefit plans.
  • Choose the most appropriate qualified plan based on facts and circumstances.
  • Identify the types of Keogh plans.
  • Recall the eligibility requirements for simplified employee pension (SEP) plans.

Major Topics


Governmental Plans, including:

  • Section 401(a) plans
  • Section 403(b) tax-sheltered annuity plans
  • Section 457 deferred compensation plans


Qualified Retirement Plans, including:

  • Defined benefit plans
  • Defined contribution plans


Other Retirement Plans, including:

  • Traditional defined benefit plan
  • Cash balance pension plans
  • 412(i) plans
  • IRAs
  • Keogh plans
  • Other plans for the self-employed
  • SIMPLE plans
  • Nonqualfied plans

Designed For

CPAs and financial planners with basic knowledge of, and interest in, personal financial planning

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