Curriculum Guide · Courses
Retirement Plan Qualification Requirements
Professor A. Cohen
LL.M Course 930 | 2 credit hours
Covers the basic structure, operation, and requirements for establishing and maintaining tax-qualified pension, profit-sharing, and 401(k) plans under section 401(a) of the Internal Revenue Code and related provisions of ERISA, including plan document, coverage, accrual, vesting, and nondiscrimination requirements. The course focuses on the appropriate provisions of the Internal Revenue Code, the Treasury Regulations, and IRS guidance.
Prerequisite: Taxation I.
Students may not receive credit for both this course and the J.D. course, Retirement Income: Taxation and Regulation.
Required for the Employee Benefits Certificate