All Episodes
HS 326 Audio: Planning For Retirement Needs — 152 episodes · page 1 of 2
18-4 Planning for Retirement Needs
8-2 Explain the strategies for satisfying the nondiscrimination rules for defined-contribution plans- Part 1
19-4 Explain the eligibility requirements for retirement benefits, survivors benefits, and disability benefits
15-8 Explain when Code Sec. 457 applies to a deferred-compensation arrangement
4-3 Describe the basic features of a cash-balance plan. Also describe why large employers choose to convert traditional defined-benefit plans to a cash-balance arrangement
9-4 Planning for Retirement Needs
3-2 Identify the rule differences between defined-benefit and defined-contribution plans
8-4 Discuss the past and current role of voluntary employee after-tax contributions and describe the nondiscrimination rules that apply to these types of contributions
1-4 Explain how tax-advantaged plans benefit business owners
3-5 Define the term Keogh plan and calculate the maximum allowable deduction under a defined-contribution plan
1-3 Explain how tax-advantaged retirement plans benefit employers
8-1 Identify the rules that relate to the service and compensation that can be considered in a plan's benefit formula
10-5 Determine when a plan is top-heavy, and describe the additional restrictions that apply to a top-heavy plan
19-6 Describe how to calculate Social Security benefits
25-1 Review the types of benefit distribution options that are available in qualified plans, IRAs, and 403(b) plans -Part 2
19-7 Identify the impact of taking benefits early or late and what happens if an individual works after benefits begin
19-3 Describe how Social Security is funded
17-3 Determine who is eligible to make deductible and nondeductible IRA contributions
17-4 Determine who is eligible to make a Roth IRA contribution
1-2 Identify why tax-advantaged retirement plans are a positive retirement-saving vehicle for employees
1-1 Compare tax-advantaged retirement plans with nonqualified plans and IRAs
5-3 Describe the special rules that apply to 401(k) plans
17-2 Describe the contribution limits that apply to IRAs and Roth IRAs
17-0 Individual Retirement Plans—Part I
17-1 Identify the different types of individual retirement arrangements
24-2 Clarify the legal limitations and planning strategies for avoiding the Section 72(t) early withdrawal penalty tax
24-3 Identify the various methods for recovering cost basis from qualified and other tax-advantaged retirement plans
24-4 Explain the tax treatment of qualified and nonqualified distributions from a Roth IRA or a Roth account in a 401(k) or 403(b) plan
24-6 Discuss the special tax rules that may apply to lump sum distributions from qualified plans
25-1 Review the types of benefit distribution options that are available in qualified plans, IRAs, and 403(b) plans
24-0 Distributions from Retirement Plans—Part I
24-1 Identify the exceptions to the general rule that distributions from qualified plans, 403(b) annuities, and IRAs are included as ordinary income
24-5 Distinguish between distributions that can be rolled over into other tax-advantaged retirement plans and those that cannot
24-7 Describe when required distributions must begin, and how to calculate the required minimum distributions during the participant's lifetime and after the participant's death
24-8 Describe the postmortem planning opportunities under the required minimum distribution rules
25-0 Distributions from Retirement Plans—Part II
25-2 Identify the key distribution issues for the middle-class client who is concerned about financing retirement needs
25-3 Identify the key distribution issues for the wealthier client who is concerned about both financing retirement needs and building an estate for his or her heirs
21-0 Retirement Needs Analysis: The Assumptions
21-1 Discuss the factors that should be considered when choosing a retirement age and a life expectancy assumption
21-2 Describe the replacement-ratio approach for determining the income needed in the first year of retirement
21-3 Describe the expense method approach for determining the income needed in the first year of retirement
21-4 Describe the impact that inflation has on the funds needed for retirement
21-5 Discuss the total return on investment assumption and some of the common retirement investing strategies that help to shape it
22-0 Determining Postretirement Monetary Needs—Case Study
22-1 Explain the steps used when determining the amount of the postretirement monetary need
22-2 Discuss the methods that can be used for establishing a savings schedule
22-3 Determine a client's retirement need using a worksheet
23-0 Additional Retirement Planning Issues
23-1 Identify what a client needs to know about the home as a financial asset
23-2 Describe housing alternatives, including age-restricted housing and life-care communities
23-3 List the factors to consider when a client decides to retire out of state
23-4 Review ways to use the home as a financial asset
23-5 Identify benefits that are included and excluded under Medicare
23-6 Identify the solutions to the pre-Medicare/postretirement health care gap
23-7 List and explain the characteristics of long-term care insurance policies
23-8 Identify the types of documents that individuals can use to control their own medical care after they become unable to make decisions for themselves
19-0 Social Security
19-1 Identify workers who are and those who are not covered by the Social Security system
19-2 Understand the breadth of coverage that Social Security provides concerning the retirement security of Americans
19-5 List and explain the types of benefits clients receive from the Social Security system
19-8 Explain how to request information about and apply for benefits
19-9 Calculate the portion of Social Security benefits that is subject to tax
19-10 Determine when it is appropriate to begin benefits prior to full retirement age
20-0 Introduction to Individual Retirement Planning
20-1 List the skills that a pension student has learned regarding individual retirement planning
20-2 Identify the role of the retirement planner and the steps in the retirement planning process
20-3 Describe the critical issues that affect retirement planning
20-4 Discuss the retirement ladder
16-0 Equity-Based Compensation Plans: An Overview
16-1 Identify the reasons for using equity-based compensation
16-2 Identify the factors in assessing whether one or more forms of equity-based compensation are appropriate for a particular closely held corporation
16-3 Describe common features of a nonqualified stock option program and the tax consequences of such a program
16-4 Compare incentive stock options with nonqualified options
16-5 Identify uses of employee stock purchase plans and the advantages of such programs
16-6 Explain the tax treatment of restricted stock, phantom stock, and stock appreciation rights programs
17-5 Describe a Roth IRA conversion and when this transaction is allowed
18-0 Individual Retirement Plans—Part II
18-1 Describe the two types of funding vehicles that can be used with IRAs
18-2 Identify appropriate as well as prohibited investments in an IRA
18-3 Discuss appropriate uses of IRAs and Roth IRAs
15-0 Nonqualified Retirement Plans: An Overview
15-1 Compare nonqualified plans with qualified plans
15-2 Discuss the tax implications of a nonqualified plan
15-3 Choose the appropriate nonqualified plan for the employer
15-4 Identify the key design considerations when establishing a nonqualified plan
15-5 Review the funding requirements and the advantages of funding with life insurance
15-6 Describe how a plan can be designed to better protect the interests of the participants
15-7 Discuss the installation and administration concerns for nonqualified plans
15-9 Describe an executive-bonus life insurance plan
8-0 Design Benefit Formulas and Employee Contributions
8-3 Explain the strategies for satisfying the nondiscrimination rules for defined-benefit plans
7-0 Coverage, Eligibility, and Participation Rules
7-4 Explain the rules for determining when participation must begin
7-5 Describe the impact of the controlled group, affiliated service group, and leased-employee rules on tax-advantaged retirement plans
10-0 Death and Disability Benefits; Top-Heavy Rules
10-2 Understand how the incidental death benefit requirements limit the amount of life insurance in a qualified plan
10-3 Describe why preretirement death benefits are typically provided outside of the qualified retirement plan
10-4 Describe common disability provisions found in qualified retirement plans
11-1 Describe the funding requirements that apply to a qualified plan