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Changing ERISA's Disqualified Person Criterion

 
 Wednesday, Dec. 19, 2018 from 4:00 pm to 6:00 pm
 Online
 
2.0
19 / 2-31632
Registration is Open
VSCPA Members
$79.00 Regular Registration
Nonmembers
$109.00 Regular Registration
Designed For:
*Recognize how to correctly comply with Congress’s Section 4975 impounded management and investment risk diversification policy requirements *Recognize correctly why private foundation risk diversification risk diversification policy requirements are more stringent than retirement plan risk
Prerequisite:

This webcast is an intermediate continuing education webcast.
It is assumed the webcast participant has achieved the following related webcasts in advance of this webcast:
*Retirement Plan Management and Investment Risk Diversification Standards
*Management and Investment Risk Diversification Indices
*Prohibited Transaction Chinese Walls
*Problematic Self-Directed Retirement Plan Activities

The Employee Retirement Income Security Act of 1974 invested the Secretaries of Labor and Treasury with the power to change ERISA's disqualified person criterion to something less than fifty percent. The economic significance of such legislative regulatory empowerment has yet to be addressed in the retirement plan literature. This webcast fills that void.

Syllabus

Lesson 1.

Introduction

Lesson 2.

The Disqualified Person Criterion

Lesson 3.

Private Foundation Lessons

Lesson 4.

Reducing the Criterion

Lesson 5.

Who's Better Off Versus Worse Off

Lesson 6.

Forestalling Executive Action

Lesson 7.

Conclusion

**This course is approved by the IRS. The submission of a completed request form, found under the materials tab, is required for credit.

Related Events

The Virginia Society of CPAs (VSCPA) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: NASBARegistry.org.

For more information regarding refund, complaint, program cancellation or other policies, visit our Registration Policies page or call (800) 733-8272.