Course Detail
Units:
1.5
Course Components:
Lecture
Enrollment Information
Enrollment Requirement:
Prerequisites: ACCTG 5310 AND (Graduate Standing OR Masters status in the School of Business).
Description
Examines federal tax laws regarding deferred compensation and fringe benefits including qualified pension plans, profit-sharing plans, stock bonus plans, self-employed plans, non-qualified retirement plans, IRA's SEP's and SIMPLE plans. Also examined are plan distributions, stock options and restricted stock.