A three-part course offering strategies applicable to investment planning that illustrates how the Investment Policy Statement (IPS) guides the planner and client through the investment process.
Learning Objectives
Differentiate among the various types of tax rates for capital assets.;Recall tax treatment of basis in IRC Section 1091 transactions.;Determine the taxation of a loss on IRC Section 1244 stock.;Recall the impact the investment time horizon has on an investment portfolio.;Identify special liquidity considerations.;Recognize the legal obligation mandated by an investment policy statement.;Identify the components of an investment policy statement.
Major Topics
Comparison of SOC 1, SOC 2 and SOC 3 reports;Standards and guidance relevant and applicable to SOC for service organizations examinations;SOC 1 and SOC 2 Planning, executing and reporting considerations;Evaluating the suitability of criteria;Responsibilities of management of the service organization;Evaluating the design of controls;Identifying subservice organizations;Understanding the content of the description;Trust Services Principles and Criteria and the new Trust Services Criteria
