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LAW G525: Qualified Employee Benefit Plans
Spring 2018 • Section 21

Course Description

Students will analyze both the tax and non-tax aspects of qualified pension, profit-sharing and stock bonus plans. Particular emphasis is placed on the effect of the Employee Retirement Income Security Act of 1974 (ERISA), as amended, on such plans. Consideration is given both to designing and drafting new plans and to amending existing plans to conform to the law. Filing and disclosure requirements, fiduciary liability and responsibility, and prohibited transactions are also covered. This course examines the consolidated return regulations in detail. The consequences of filing such returns and the effect on net operating losses, basis, intercompany transactions, excess losss accounts and the acquisition, disposition or liquidation of a member of a consolidated group are studied. The course also examines other problems which face affiliated groups of corporations even when they do not file consolidated returns.


Schedule

Day/Time Location
Th 7:30-9:20 PM TUCC 205

Course Details

Instructors
  • Richard Smolen
  • Matthew Whitehorn
Credit Hours

2 Credits

Seats/Capacity

20

Course Type
  • Exam
Course Modality

Classroom

Fulfills J.D. Requirement

None

Registration Info

Registration Notes

This is a Graduate Tax Program course. JD students must obtain permission to register from Assistant Dean Thompson or Professor Mandelbaum.

Pre-Requisites

You must have completed the following courses before enrolling in this course:

  • LAW 0600 (Taxation)

Book List/Materials