Survey of Retirement Plan Issues (3) EB 360

This course will survey provisions of ERISA and the Internal Revenue Code concerning the qualification of employee pension and profit sharing plans. By providing an overview of the framework of rules governing such plans, students will learn the basic tax, legal, business and other issues that specifically affect retirement plans and participants' rights under such plans. When this course is offered in a two-credit hour format during the Summer Term, the course number will be changed to EB 359 to reflect that fact. No student will be permitted to take the course in both formats.

Fundamentals I of Retirement Plan Issues (3) EB 361

Prerequisite: Survey of Retirement Plan Issues or equivalent knowledge
This course and Fundamentals II (EB 362) provide an in-depth examination of the rules governing retirement plans"qualified" under Section 401(a) of the Internal Revenue Code. Intended for the practitioner who wishes to specialize in this area, the course covers the design, qualification, funding and the administration of employee retirement plans, with emphasis on compliance with the requirements of ERISA and the Internal Revenue Code.

Fundamentals II of Retirement Plan Issues (3) EB 362

Prerequisite: Survey of Retirement Plan Issues or equivalent knowledge
This course is a continuation of Fundamentals I (EB 361), intended for the practitioner who wishes to specialize further in employee benefits. The course continues the in-depth examination of retirement plan issues. Where applicable, lectures will be supplemented with necessary plan and trust documents.

Survey of Executive Compensation Plans (2) EB 365

Prerequisite: Federal Income Tax; Recommended: Taxation of Corporations
This survey course is intended to provide an overview of the framework of rules governing nonqualified executive compensation, with primary focus on the tax, legal, financial, and accounting issues that specifically impact such arrangements. Funding vehicles such as "rabbi" and secular trusts are discussed. Advanced coverage of executive compensation plans will be addressed in Executive Compensation Benefits: Advanced (EB 369).

Survey of Welfare Plan Issues (2) EB 363

Prerequisite: Federal Income Tax 
This basic survey course is intended to provide fundamental familiarity with welfare benefit plans. It examines the wide variety employee benefit plans that do not provide retirement benefits. The course provides an overview of accident and health plans, employee compensation with life insurance and death benefit coverage, cafeteria plans, funded welfare benefit plans, employee fringe benefits, employer-provided education benefits, and dependent care plans.  Topics such as flexible spending accounts and health savings accounts, which provide tax-shelters for such welfare benefits, will also be discussed

Tax/Employee Benefits Research (2) TX 333

This course acquaints students with the large amount of research materials available in the tax and employee benefits areas and develop their skills in researching issues through the effective use of these materials. Primary and secondary sources will be examined in-depth. Emphasis will be placed on researching judicial decisions, legislative histories, and administrative rulings. The course will also develop skills in using computerized research skills. No final examination will be given. Student evaluations will be based on various research and writing assignments.

Plus, a publishable academic research paper

The current requirements for the paper can be found by clicking HERE. Please contact Professor Kennedy with any questions (sooner is better than later!)