Course Catalog

Tax Qualified Plans (3)

Tax qualified retirement plans enjoy special tax benefits under the Internal Revenue Code. This course will explore the various types of plans and how individual taxpayers, employers and employee can access these benefits by making their plans and retirement arrangements tax qualified. More particularly the course will focus on various topics including rules relating to participation in plans, vesting of benefits, accrual of benefits, taxation of distributions and deductibility of contributions and corrective methods to prevent disqualification by the IRS.

Current & Previous Instructors:
Sharon Reece;

531S (CRN: 62160)       Credits: 3
    Reece.
    Summer, 2014 (Twilight).
    Tues, Thurs: 5:00-8:00  
    Room 473.
    Booklist.    
531S (CRN: )       Credits: 3
    Reece.
    Spring, 2015 (Day).
    Tues: 12:00-2:00  Thurs: 12:00-1:00.
    Room 473.
    


Key to Codes in Course Descriptions
P: Prerequisite
C: Prerequisite or Concurrent Requirement
R: Recommended Prior or Concurrent Course

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500 W. Baltimore Street, Baltimore, MD 21201-1786 PHONE: (410) 706-7214 FAX: (410) 706-4045 / TDD: (410) 706-7714

Copyright © 2014, University of Maryland Francis King Carey School of Law. All Rights Reserved