Courses 2009 - 2010
Law T521 Compensation and Benefits I
Offered: [Winter]
Credits: 3
A detailed analysis of tax and Department of Labor considerations relating to qualified pension and profit sharing plans as well as nonqualified deferred compensation plans. The course includes analysis of the requirements for qualification, tax treatment of plan distributions, special rules relating to ยง401(k) plans and ESOPs, and duties imposed on fiduciaries of employee benefit plans.