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Problematic Self-Directed Retirement Activities Series - Session 3: Prohibited Transaction Chinese Walls

 
 Monday, Nov. 19, 2018 from 1:00 pm to 2:40 pm
 Online
 
2.0
19 / 2-31465
Registration is Open
VSCPA Members
$79.00 Regular Registration
Nonmembers
$109.00 Regular Registration
Designed For:
*Recognize the Peek Tax Court’s decision substantively requires correctly achieving management risk diversification policy compliance before accessing plan asset rule exception targeted benefits is enabled *Recognize the Ellis Tax Court’s decision substantively requires correctly achieving
Prerequisite:

Complete the following webcasts- 1) Retirement Plan Management and Investment Risk Diversification Standards, and 2) Management and Investment Risk Diversification Indices.

A Prohibited Transaction Chinese Wall (PTCW) is not a tax planner's privilege but a retirement plan public policy compliance necessary condition. Congress enables PTCW creation by and through management risk diversification policy compliance and a properly invoked plan asset rule exception. Then and only then may Section 4975(c)(1)(A), (B), or (C) self-dealing activities be transformed into incidental benefits.

Lesson 1.

Peek and Ellis

Lesson 2.

Stephenson and the Plan Asset Rule

Lesson 3.

Prohibited Transaction Chinese Walls

Lesson 4.

PTCW Investment Structures

**Please Note: If you need credit reported to the IRS for this IRS approved program, please download the IRS CE request form on the Course Materials Tab and submit to [email protected].

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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.

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