CPAR Taxes

CPAR - 2019/May, Seg.03 - Retirement Plan Compliance: Your Fiduciary Obligations

Course Overview
Financial executives, along with their enterprises, have a fiduciary obligation to ensure that employee benefit plans are properly maintained and administered. So, what can, and should, you be doing to lessen your potential liability? George Kasper, a partner at Pullman & Comley LLC, evaluates recent and proposed changes to the forms and regulations that govern annual benefit plan reporting, and counsels you on diminishing your responsibility for the reasonableness of plan fees.

Learning Objectives:

Upon successful completion of this segment, you should be able to:

  • Define the two ways that people are considered by ERISA to be a plan "fiduciary";
  • Explain why fiduciaries need to be concerned about the reasonableness of plan expenses and how they can satisfy their obligation;
  • Distinguish between the IRS Employee Plans Compliance Resolution System (EPCRS) and the IRS Voluntary Compliance Program (VCP); and
  • Identify why plans must be concerned about "missing participants."

Content Partner:

CPA Reports Online

Prerequisites/Advanced Preparation:

Work experience in tax planning or tax compliance, or an introductory course in taxation.

Speaker / Author:

SmartPros Ltd. is a leader in online and offline continuing education for accounting, finance and engineering professionals. With over 2,000 hours of content, SmartPros has been providing mandatory continuing education products since 1981. SmartPros provides services and content to its professional and corporate clients, in a variety of media including Web, CD-ROM, and video. In the accounting market, SmartPros also has a predominant news and information portal which receives 200,000+ visits per month and provides services to over 100,000 subscribers. SmartPros' customers include 50% of the Fortune 500, as well as the major firms and associations in each of its professional markets.

Software & Hardware Requirements:

  • 56k or Greater Internet Connection
  • Adobe Acrobat® Reader for the .pdf files
  • Adobe® Flash® Player 9 or higher
  • Modern DHTML Compatible Browser
  • Ram: 256 MB minimum
  • Sound card with speakers/headphones
  • Windows or Mac OS


Price (USD)

Standard Rate: $69.90


Course Code : CPAR1389-FM

Release Date : 06/06/2019
Expire Date : 07/15/2020
Credits :
CPE 2.00
QAS 2.00

Length : 1hr 40min
Course Level : Update
Course Type : Self-Study
Passing Grade : 70%
Format Type : eLearning
Mobile Compatible
Field Of Study : Taxes

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