Deferred Compensation & Employee Benefits

Open to students who have completed an undergraduate degree in accounting or who have completed the graduate core coursework for the MS in Accounting or the MS in Risk Management Accounting/ CPA concentration, or permission of the department.This course provides an introduction of retirement plans and employee benefits at the graduate level of study. The emphasis is on the decision-making process of the individual. After a thorough review of retirement funding, this course discusses qualified pension plans, profit sharing plans and stock bonus plans as well as distributions from and administration of these plans.Other topics include IRAs, SEPs, 401(k), 403(b), and 457 Plans, Social Security, Deferred Compensation and Nonqualified Plans. Employee benefits are explored in two key areas, fringe and group benefits. Covers defined benefit, defined contribution, and welfare benefit plans; equity awards granted by corporations as well as equity awards granted by LLCs and partnerships; nonqualified deferred compensation and Section 409A of the IRC; golden parachutes and Sections 280G and 4999 of the IRC.