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Problematic Self-Directed Retirement Activities Series - Session 4: Problematic Self-Directed Retirement Plan Activities

 
 Monday, Nov. 19, 2018 from 3:00 pm to 5:44 pm
 Online
 
3.0
19 / 2-31466
Registration Status: CLOSED -- Please contact the VSCPA at [email protected] or (800) 733-8272 for availability.
VSCPA Members
$99.00 Regular Registration
Nonmembers
$129.00 Regular Registration
Designed For:
*Confirming retirement plan management and investment risk diversification general rule standards understanding *Confirming understanding understanding how plan asset rule exceptions form unilateral exceptions to the risk diversification general rules *Confirming understanding Prohibited Transaction
Prerequisite:

Complete the following webcasts- 1) Retirement Plan Management and Investment Risk Diversification Standards, 2) Management and Investment Risk Diversification Indices, and 3) Prohibited Transaction Chinese Walls.

In the first lecture of this four-lecture retirement plan tax law series, Retirement Plan Management and Investment Risk Diversification Standards, we learned the retirement plan (self-dealing activity, incidental benefit) bright line was quantified and defined by public policy's management and investment risk diversification standards. Such retirement plan risk diversification policy compliance results in transforming generally proscribed Sections 4975(c)(1)(D), (E), or (F) prohibited transaction self-dealing activities into incidental benefits. In the third lecture of this four-lecture retirement plan tax law series, Prohibited Transaction Chinese Walls, we learned eviscerating the self-dealing activity nexus plan asset element by and through properly invoking plan asset rule exceptions enables transforming specifically proscribed Sections 4975(c)(1)(A), (B), or (C) prohibited transaction self-dealing activities into incidental benefits. This lecture applies those retirement plan tax law fundamental concepts in teaching problematic self-directed retirement plan activities. Problematic activities currently pervasive across the nation generally include retirement plan management and investment risk diversification policy noncompliance, the lack of properly using Prohibited Transaction Chinese Walls, and specifically include the use of disqualified person entity Checkbook LLCs, self-directed retirement plan indirect operating company investments, unremunerated account holder non-administrative services, and unreported real estate dealer activity Section 512 unrelated business taxable income.

**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.

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