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Live Webcast Replay

Problematic Self-Directed Retirement Activities Series Session 1: Retirement Plan Management and Investment Risk Diversification Standards


Total Credits: 2 including 2 Taxes - Technical

Average Rating:
   17
Categories:
ACPEN Industry Institute |  ACPEN Tax Institute |  IRS Approved |  Tax
Speaker:
David Randall Jenkins, Ph.D.
Course Levels:
Intermediate
Duration:
2 Hours
License:

Dates


Description

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.

 

Basic Course Information

Learning Objectives

*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


Major Subjects

*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


Course Materials

Speaker

David Randall Jenkins, Ph.D.'s Profile

David Randall Jenkins, Ph.D. Related Seminars and Products


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.


Additional Info

Basic Course Information

Advanced Preparation

Purchase and read publisher copyrighted journal article underpinning this lecture.

 

Civic Research Institute


Course Developer

David Randall Jenkins


Date Added to Catalog

07/31/2015


Designed For

CPAs, Attorneys, , Enrolled Agents, Other Tax Professionals


Original Recording Date

08/03/2015


Prerequisites

The lecture participant should have fundamental familiarity with retirement plan prohibited transactions gained either through education or business experiences.


Yellow Book

No


Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints.  anne.taylor@acpen.com(972-377-8199).


Instructional Delivery Method

Group Internet Based


Official Registry Statement

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


Course Registration Requirements

Online Registration 


Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or help@acpen.com if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer. 


Promo Video

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Total Reviews: 17