Course Information

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Deferred Compensation Developments (Second Edition)
Author: CCH Editorial Staff

Description:
This CPE course reviews new developments in deferred compensation, including a new form of qualified retirement plan, new rules and interpretations for retirement plan distributions and health care accounts, and protection of retirement account assets in bankruptcy.

Topics covered include:

  • Designated ROTH Accounts
  • Distributions and Rollovers
  • Deciding Whether To Start A Roth Account
  • Distribution Traps and Opportunities
  • Avoiding The Penalty
  • Deemed Distribution Traps
  • Required Distributions
  • Valuation Abuses in Retirement Plans
  • HRAs, HSAs, and FSAs: Sorting Them Out
  • IRS Extends Period For Using FSA Funds
  • New Guidance On HSA Contributions
  • Other Health Care Account Traps
  • Bankruptcy Protection For Retirement Accounts
  • Employee Benefit Plans: Amendments and Notice
  • Pension Protection Act of 2006

Course Details:
Price:  $45.00
Field of Study:  Taxes
Prerequisites:  None
Level:  Overview
Advanced Preparation:  None
CTEC course number:  1075-CE-5233
Course was last updated on:  06/17/08
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Library:
Wealth Management

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 3.0 CPE
QAS 3.0 CPE
CFP® (Accepted by the CFP Board) 1.0 CPE
Enrolled Agent (Accepted by the IRS) 3.0 CPE
CTEC Federal 3.0 CE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.

CCH has been approved by the California Tax Education Council to offer courses that provide federal and state credit towards the annual "continuing education" requirement imposed by the State of California. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, toll-free by phone at (877) 850-2832, or on the Internet at www.ctec.org.

User Reviews
Reviewer: John H. submitted on 12/27/2009
relevant info. well organized.
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