CPE Course Problematic Self-Directed Retirement Activities Series - Session 4: Problematic Self-Directed Retirement Plan Activities

October 23, 2017

3:00 PM — 5:44 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, Other Tax Professionals

3.00 credits

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Objective

*Confirming retirement plan management and investment risk diversification general rule standards understanding

*Confirming understanding understanding how plan asset rule exceptions form unilateral exceptions to the risk diversification general rules

*Confirming understanding Prohibited Transaction Chinese Walls are a  specifically proscribed (self-dealing activity: incidental benefit) transition policy compliance necessary condition

*Understanding direct operating company investment minimum management risk diversification requirements

*Understanding balancing plan asset rule exceptions against complying with the Section 4975(e)(2)(G) disqualified person criterion complements in indirect operating company investment structures

*Understanding dual Prohibited Transaction Chinese Wall indirect operating company investment structures

*Understanding unremunerated non-administrative account holder service compensation is a prohibited transaction that may be reformed only with a properly created Prohibited Transaction Chinese Wall

*Understanding retirement plan management and investment risk diversification noncompliance will result in eviscerating separate entity distinctions in systemic real estate activities, resulting in dealer status determinations on a system-wide basis and unreported Section 512 income

Highlights

*Retirement plan management and investment risk diversification general rules

*Plan asset rule exceptions are retirement plan risk diversification unilateral exceptions to general rule requirements

*Prohibited Transaction Chinese Walls are a specifically proscribed (self-dealing activity: incidental benefit) transition policy compliance necessary condition

*Direct operating company investment minimum management risk diversification requirements

*Balancing plan asset rule exceptions against complying with Section 4975(e)(2)(G) disqualified person criterion complements in indirect operating company investment structures

*Dual Prohibited Transaction Chinese Wall indirect operating company investment structures

*Reforming unremunerated non-administrative account holder services compensation prohibited transactions

*Account holder system-wide real estate dealer status and unreported Section 512 income

Instructors

Prerequisites

Complete the following webcasts— 1) Retirement Plan Management and Investment Risk Diversification Standards, 2) Management and Investment Risk Diversification Indices, and 3) Prohibited Transaction Chinese Walls.

Developer

ACPEN

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