Courses

    Covers all the essential areas affecting qualified plans that are not addressed in the Retirement Plan Qualification course. Areas covered include both qualification and taxation rules governing distributions from qualified plans and rules on how benefits may be accrued under a qualified plan. The course will also cover rules governing reorganizations of plans such as terminations, partial terminations, reversions of surplus assets and mergers and spinoffs of plans. The course will also examine rules affecting some specialized types of plans such as ESOPs, IRAs, SEPs, SIMPLEs, 403(b) tax sheltered annuities and non-qualified deferred compensation plans for tax exempt and government employers (Section 457 plans).