CPE Course Policy Compliant Retirement Plan Real Estate Financing Structures

October 20, 2017

11:00AM — 2:00 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

Add to Cart View Cart

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 Section 4975 impounded management risk diversification policy compliance and a properly invoked plan asset rule exception correctly creates a Prohibited Transaction Chinese Wall between the plan’s investment interest and the investee entity’s underlying assets  

*Recognize a Prohibited Transaction Chinese Wall correctly denies ascribing a retirement plan investee entity’s underlying assets as plan assets  

*Recognize a Prohibited Transaction Chinese Wall correctly transitions disqualified person benefits (like furnishing non-administrative services, selling or leasing property, and financing arrangements involving plan assets) from a prohibited transaction into incidental benefits

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  

*Checkbook LLCs  

*Direct Operating Company Structures  

*Indirect Operating Company Structures  

*De Minimis Interest exception structures  

*Prohibited Transaction Chinese Walls  

*When furnishing account holder non-administrative services to a retirement plan investee entity are an incidental benefit and not a prohibited transaction  

*When account holder personal guaranties of self-directed retirement plan investee entity real estate financing arrangements are an incidental benefit and not a prohibited transaction

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

Back to Course List Add to Cart View Cart