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