Total Credits: 2 including 2 Taxes - Technical
This webcast demonstrates the Section 4975(e)(2)(G) 50-percent-or-more disqualified person criterion complement manifests management and investment risk diversification symmetric matrices. The matrices enable important public policy retirement plan management and investment risk diversification general rule standards. However, whenever there are general rules, exceptions are sure to follow.
Lesson 1.
Lessons from Rollins
Lesson 2.
The Private Foundation (Self-Dealing Activity: Incidental Benefit) Transition
Lesson 3.
The Retirement Plan (Self-Dealing Activity: Incidental Benefit) Transition
Lesson 4.
Revisiting Rollins and Other Retirement Plan Risk Diversification Examples
**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 leighanne.conroy@acpen.com.
*Recognize whether retirement plan activities correctly comply with Congress’s Section 4975 impounded management and investment risk diversification policy requirements
*Recognize under what circumstances a self-dealing activity correctly transitions into an incidental benefit
*Recognize whether a Section 4975 impounded management or investment risk diversification policy violation is correctly characterized as either implicit or explicit
*Recognize whether a prohibited transaction determination has been correctly characterized as either a generally proscribed or specifically proscribed self-dealing activity
*Recognize whether a Section 4975 impounded management or investment risk diversification policy violation is correctly characterized as either implicit or explicit
*Recognize whether a prohibited transaction determination has been correctly characterized as either a generally proscribed or specifically proscribed self-dealing activity
*The Self-Dealing Activity (Exempt Asset, Disqualified Person) Nexus
*The (Self-Dealing Activity: Incidental Benefit) Transition
*The Section 4946(a)(1)(C) 5 × 5 Management and Investment Risk Diversification Matrix
*The Section 4975(e)(2)(G) 3 × 3 Management and Investment Risk Diversification Matrix
*Implicit Retirement Plan Risk Diversification Public Policy Violations
*Retirement Plan Risk Diversification Non-Compliance and Explicit Public Policy Violations
*General and Specific Prohibited Transaction Distinctions
*Retirement Plan Risk Diversification General Rules and Unilateral Exceptions
Problematic Self-Directed Retirement Activities Series - Session 1_Slides (1.86 MB) | Available after Purchase |
Problematic Self-Directed Retirement Activities Series - Session 1_Handout (0.11 MB) | Available after Purchase |
Problematic Self-Directed Retirement Activities Series - Session 1_Handout (0.11 MB) | Available after Purchase |
Problematic Self-Directed Retirement Activities Series - Session 1_IRS CE Credit Request form (0.14 MB) | Available after Purchase |
Problematic Self-Directed Retirement Activities Series - Session 1_Jenkins Credentials (0.09 MB) | Available after Purchase |
Important CPE Credit Instructions_READ BEFORE WEBCAST UPDATED (0.47 MB) | Available after Purchase |
IRS CE Credit Request Form (0.15 MB) | Available after Purchase |
David Randall Jenkins, Ph.D., received his doctorate in accounting and a master’s in accounting with an emphasis in tax from the University of Arizona. He has taught financial, managerial, and tax accounting courses at both the graduate and undergraduate levels. Dr. Jenkins is an AACSB academically qualified business school and tax professor owing to his peer reviewed journal article publications. His company, Algorithm LLC (algorithm-llc.com), is an IRS Approved Continuing Education Provider. Dr. Jenkins may be contacted at tucjenkins@aol.com.
Purchase and read publisher copyrighted journal article underpinning this lecture.
David Randall Jenkins
07/31/2015
CPAs, Attorneys, , Enrolled Agents, Other Tax Professionals
08/03/2015
The lecture participant should have fundamental familiarity with retirement plan prohibited transactions gained either through education or business experiences.
No
Please contact Anne Taylor for any complaints. anne.taylor@acpen.com, (972-377-8199).
Group Internet Based
Business Professionals' Network, Inc. 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: www.nasbaregistry.org
Online Registration
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