Retirement Plans and Other Employee Benefits

A survey of the various plans available to provide retirement and other investment-oriented employment benefits to employees, significant planning opportunities for tax deferral and capital accumulation, and the advantages and disadvantages of various alternatives.

Topics include stock options, non-qualified deferred compensation plans, Section 125 cafeteria plans and other nonpension-related benefits.

The course emphasizes qualified corporate retirement plans, including pension and profit-sharing plans; non-corporate retirement programs, such as Keogh plans, IRAs and Simplified Employee Pension plans; fiduciary responsibility requirements in connection with retirement plans; and taxation and timing of benefits.

Recent legislation is examined.