Description
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.
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.
Highlights
- 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