Self-Study

Governmental and Employer Retirement Plans

  • Thursday, August 15, 2019 – Thursday, April 30, 2020

  • 4
    CREDITS
    Specialized Knowledge

Are you ready to help your clients set realistic expectations and goals? In this 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.

Note: This course has been updated for the Tax Cuts and Jobs Act ("Tax Reform").

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.

Highlights

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

Additional Information

Designed For

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

Vendor

American Institute of CPAs

Credits

4.00 Specialized Knowledge

Course Number

19AIS136

Level of Knowledge

Intermediate

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