*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
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.
Peek and Ellis
Stephenson and the Plan Asset Rule
Prohibited Transaction Chinese Walls
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].
Delivery Method: Individual webcast
CPE Credit: Taxes
Program Level: Intermediate