CPE Course Retirement Plan Nontraditional Asset Valuation Appraiser Liability Exposures

December 13, 2017

12:00PM — 3:00 PM

Location Webinar

Member Price $99.00
Non-member Price $129.00

Curriculum Taxation

Field of Interest

Level Intermediate

Designed For

*CPAs*Attorneys*Enrolled Agents*Enrolled Retirement Plan Agents*Self-directed Retirement Plan Fiduciaries, Custodians, and Administrators *Self-directed Retirement Plan Account Holders*Tax Return Preparers

3.00 credits

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Objective

*Recognize how to correctly distinguish Section 4975 impounded management risk diversification policy compliance apart from policy noncompliance

*Recognize properly invoked plan asset rule exceptions correctly create a Section 4975 impounded investment risk diversification policy compliant conclusive presumption

*Recognize Section 4975 impounded management risk diversification policy noncompliance correctly condemns benefits inuring disqualified persons as generally proscribed Section 4975(c)(1)(D), (E), or (F) prohibited transactions

*Recognize Section 4975 impounded management risk diversification policy compliance and the failure to properly invoke a plan asset rule correctly condemns specifically proscribed benefits inuring disqualified persons as Section 4975(c)(1)(A), (B), or (C) prohibited transactions

*Recognize an appraiser’s failure to qualify an opinion in the presence of Section 4975 impounded management and investment risk diversification policy noncompliance correctly condemns the appraiser to joint and several strict liability for all damages and losses incurred during such noncompliance periods

*Recognize when an appraiser values retirement plan nontraditional assets the best liability exposure defensive practice is to correctly use unqualified, qualified, adverse, and disclaimer opinions similar to those used by CPAs in rendering audit opinions

Highlights

*Section 4975 impounded management and investment risk diversification  

*The 29 CFR Section 2510.3-101 plan asset rule and plan asset rule exceptions

*Distinctions between generally proscribed Section 4975(c)(1)(D), (E), or (F) prohibited transactions and specifically proscribed Section 4975(c)(1)(A), (B), or (C) prohibited transactions

*Section 4975 impounded management and investment risk diversification policy noncompliant fiduciary strict liability exposures

*Non-fiduciary professional services co-fiduciary strict liability exposures

*Appraiser practices improvement to manage the risk of non-fiduciary professional services co-fiduciary strict liability exposures

Instructors

Prerequisites

This webcast is an intermediate continuing education webcast.

It is assumed the webcast participant has achieved the following related webcasts in advance of this webcast: Retirement Plan Management and Investment Risk Diversification Standards, Management and Investment Risk Diversification Indices, Prohibited Transaction Chinese Walls, Problematic Self-Directed Retirement Plan Activities, Changing ERISA’s Disqualified Person Criterion, Got Your Assets Covered, Resolving the Passive Custodian Paradox

Developer

ACPEN

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