Designed For:*Correctly recognize how Section 4975 impounded management and investment risk diversification policy requirements are deemed part of the tax code compliance mandate necessary to sustain federal or state bankruptcy estate retirement plan exemption claims *Correctly recognize how the five deadly sins
Many commentators contend the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 improved the security of retirement benefits earned prior to filing a bankruptcy petition. The transparent policy goal is to harmonize ERISA qualified plan provisions, tax qualified plan provisions, and federal or state retirement plan bankruptcy estate exemptions. No commentator has yet indicated Section 4975 impounded management and investment risk diversification policy noncompliance threatens retirement plan bankruptcy estate exemption validity when prohibited transactions are present. This webcast contributes to the retirement plan bankruptcy estate exemption conversation by filling that void.
Syllabus
Lesson 1.
Introduction
Lesson 2.
Section 4975 Risk Diversification
Lesson 3.
Prohibited Transaction Implications
Lesson 4.
The Five Deadly Sins
Lesson 5.
The Three Punishments
Lesson 6.
Tax Code Noncompliance
Lesson 7.
Bankruptcy Exemption Issues
Lesson 8.
Form 5330 Procedures
Lesson 9.
Conclusion
**This course is approved by the IRS. The submission of a completed request form, found under the materials tab, is required for credit.
