GAT 830 Employee Benefits and Retirement

This course is an introduction to the tax treatment of deferred compensation arrangements covering the formation and operating requirements of pension, profit sharing and stock option plans. Qualified plans, including Defined Benefit and Defined Contribution, are covered as well as 401(K), SIMPLE, and Simplified Employee Plans, as are non-qualified deferred compensation arrangements. Individual Retirement Accounts, both Roth and regular, are also discussed. PREREQUISITE(S): GAT601, GAT720 and GAT721