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CPE Self-Study
Governmental and Employer Retirement Plans
NASBA FIELD OF STUDY
Specialized Knowledge
LEVEL
Intermediate
CPE CREDITS
Online: 4.0
In this four-part, 4-hour narrated PowerPoint video, moderator Tom Tillery will examine Governmental Plans, Qualified Retirement Plans, and Other Employer Retirement Plans.

CPE On-Demand
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Product details

This CPE course can be purchased individually or as part of the Retirement Planning Certificate Program.

Are you ready to help your clients set realistic expectations and goals? In this narrated PowerPoint video, moderator Tom Tillery will examine Governmental Plans, Qualified Retirement Plans, and Other Employer Retirement Plans, including: Section 401(a) plans, Section 403(b) tax-sheltered annuity plans, and Section 457 deferred compensation plans. In addition, the two types of qualified plans covered in this course are defined benefit plans and defined contribution plans, along with the three most common defined benefit plans (traditional defined benefit plan, a cash balance pension plan, and a 412(i) plan). Finally, in Part Four, we cover IRAs, Keogh plans and other plans for the self-employed, SIMPLE plans, and non-qualified plans.

Moderator, Tom Tillery
Thomas Neal Tillery, CFP®, AEP®, CLU®, ChFC®, CRPC®, LUTCF is Vice President and Chief Compliance Officer of Paraklete® Financial, Inc. Paraklete® provides integrated fee-for-service financial planning without asset management or product sales.

Learning Objectives

In this course, you will learn to do the following:

  • Identify the types of investments permitted in an IRC Section 403(b) retirement plan.
  • Recognize differences between IRC Sections 457(b) and 457(f) nonqualified deferred compensation plans.
  • Calculate a retirement benefit using the unit benefit formula.
  • Identify features common to both traditional defined benefit plans and target benefit plans.
  • Choose the most appropriate qualified plan based on facts and circumstances.
  • Identify the types of Keogh plans.
  • Recall the eligibility requirements for simplified employee pension (SEP) plans.

Key Topics

Governmental Plans, including:

  • Section 401(a) plans
  • Section 403(b) tax-sheltered annuity plans
  • Section 457 deferred compensation plans

Qualified Retirement Plans, including:

  • Defined benefit plans
  • Defined contribution plans

Other Retirement Plans, including:

  • Traditional defined benefit plan
  • Cash balance pension plans
  • 412(i) plans
  • IRAs
  • Keogh plans
  • Other plans for the self-employed
  • SIMPLE plans
  • Nonqualfied plans

Who Will Benefit?

  • CPAs and financial planners with basic knowledge of, and interest in, personal financial planning

Enhanced On-Demand Format

This on-demand format utilizes a slide deck format, enhanced with narration and interactive exercises that are designed to increase the level of engagement and hands-on application. Drag and drop exercises, case studies, and interactive diagrams are some examples of the interactive exercises that are used to supplement traditional instruction in this learning experience.

Discounts

PFP section members and PFS credential holders receive a 20% discount

When you log into this website with your AICPA member account, the section discount will be automatically applied during checkout. Section discounts cannot be combined with any other offer. Should you have any questions or encounter any issues, please contact the AICPA Service Center at 888-777-7077 or service@aicpa.org.

Find out more information on the PFP Section.

Ratings and reviews
Author(s)

Susan M. Tillery, CPA/PFS, CFP®

Susan M. Tillery, CPA/PFS, is President & CEO of Paraklete® Financial Inc. Paraklete® provides integrated fee-for-service financial planning without asset management or product sales. The firm acts as An Advocate in Financial Services® for its clients with a disciplined focus on independence and objectivity. Susan also is a co-founder and president of Financial Planning Advocate LLC, a provider of continuing education for CPAs, financial advisers, universities and colleges.

Ms. Tillery’s experience at Harris myCFO, a multi-family office where she was responsible for the development and delivery of comprehensive family office solutions to affluent families, together with her work at Arthur Andersen, Ronald Blue & Co and other financial firms, provides the framework for Paraklete.

Susan earned both her bachelor’s and master’s degrees in accounting from the University of Georgia. Susan is a member of the American Institute of CPAs (AICPA) and the Georgia Society of CPAs (GSCPA). In addition, she is chair of the AICPA Personal Financial Planning Credential Committee. Susan also serves on the Board for The National Center for Stewardship and Generosity.

Susan has over 30 years of experience in tax, philanthropy and financial planning, as well as in the administrative and compliance areas encountered by affluent individuals and families. Ms. Tillery speaks on the topics of: Financial Planning, CPAs and Financial Planning, Financial Issues Facing Women, Responsibilities of Wealth, Charitable Giving and Stewardship.

Tom Tillery, MA Ed, MSFS, CFP®, CLU®, ChFC®, LUTCF, CRPC®

Vice President, Financial Planning Advocate, LLC
Vice President & CCO, Paraklete® Financial, Inc.

Thomas Neal Tillery, CFP®, AEP®, CLU®, ChFC®, CRPC®, LUTCF is Vice President and Chief Compliance Officer of Paraklete® Financial, Inc. Paraklete® provides integrated fee-for-service financial planning without asset management or product sales. The firm acts as An Advocate in Financial Services® for its clients with a disciplined focus on independence and objectivity. Tom is also a co-founder and Vice President of Financial Planning Advocate, LLC, a provider of continuing education for CPAs, financial advisers, universities and colleges.

Tom earned a M.S. in Financial Services from The American College and an M.A. in Education from The Southern Baptist Theological Seminary. He is an active member of AICPA (Non-CPA Associate), the Atlanta Estate Planning Council and the Society of Financial Service Professionals. He also serves on the Board for The National Center for Stewardship and Generosity.

With more than 30 years of experience in personal financial planning, Tom is a frequent speaker and writer on all topics relating to personal financial planning. He has written personal financial planning curriculum for several universities and on-line providers. Tom has been a provider of Continuing Education for attorneys, CPAs, and investment and insurance professionals for over 30 years. Tom and his family reside in Kennesaw, Georgia.

Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$89.00
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Estimated total:
$89.00
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CREDIT INFO
CPE credits
Online
: 4.0
NASBA Field of Study
Specialized Knowledge
Level
Intermediate
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
PFP-RET2
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