Curriculum Guide · Courses
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Retirement Income: Taxation and Regulation
Professor Gaudreau J.D. Course 380 | 2 credit hours This course is an introduction to arrangements designed to accumulate income for retirement purposes. It focuses on broad-based, tax qualified arrangements, although considerable attention is paid to individual retirement arrangements, "non-qualified" plans for certain highly compensated employees, and certain specialized types of plans, such as 401(k) plans. The focus of the course is to gain a basic understanding of the applicable Code and ERISA requirements, as well as the policy considerations underlying these rules. Recommended: Taxation I. Students may not receive credit for both this course and the graduate course, Retirement Plan Qualification Requirements or the graduate course, Retirement Plans - Design and Taxation. This course may not be applied to the graduate Certificate in Employee Benefits Law.
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