In this four-part, 4-hour narrated PowerPoint video, moderator Tom Tillery will examine Governmental Plans, Qualified Retirement Plans, and Other Employer Retirement Plans.
Learning 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
