Curriculum Guide · Courses
Retirement Plans - Design and Taxation
Professors Evans, Brown, Elinsky, and Mong
LL.M Course 934 | 2 credit hours
Covers essential areas affecting qualified plans not addressed in the Retirement Plan Qualification Requirements course. Areas covered include: (1) overview of designs for a variety of retirement plans and arrangements, such as ESOPs, IRAs (including Roth IRAs), SEPs, SIMPLEs, 403(b) tax sheltered annuities, profit sharing plans, 401(k) and (m) plans (including automatic enrollment and Roth), traditional DB plans and hybrid plans (including cash balance), money purchase plans, multiemployer and multiple employer plans, church plans, and non-qualified deferred compensation plans for tax exempt and government employers (457 plans); (2) deduction and funding rules (including consequences of underfunding for single employer and multiemployer plans); (3) rules on how benefits may be accrued under a qualified plan (including anti-backloading, age discrimination, and anti-cutback limitations, and 204(h) notices); and (4) qualification and taxation rules governing distributions from qualified plans (including timing limits, cashouts, rollovers, spousal protections and QDROs, anti-alienation limits, loans, hardships, and RMDs).
Prerequisite: Taxation I.
Students may not receive credit for both this course and the J.D. course, Retirement Income: Taxation and Regulation
Highly recommended for students enrolled in the Employee Benefits Certificate.