Can an individual be covered by a corporate qualified pension plan and also by an IRA? Explain the consequences with respect to the deductibility of the IRA contribution.
Are there any restrictions on the period of time over which distributions from a traditional IRA can be made? How would you answer differ for a Roth IRA? Explain.
Describe a premature distribution from an IRA and explain the tax penalties that could result from a premature distribution. Explain how the tax implications are different for traditional IRAs and Roth IRAs.
What conditions must be met for distributions from a Roth IRA to be considered “qualified distributions” that can be received tax-free?
Describe the types of tax-favored retirement plans available to self-employed individuals.
What are the different types of employer contributions that can be made to SIMPLE plans?
Describe the situation in which a solo 401 (k) is appropriate and the legal changes that made such plans viable.
Identify the considerations typically used to establish the level of retirement benefits and the income objective available under an executive defined benefit retirement plan.
How can an executive retirement arrangement be used to encourage early retirement? Explain.
Describe the advantages of deferred compensation arrangements.
Explain the specific requirements for insensitive stock options to receive special tax treatment by employees, and detail what this special tax treatment is.
Summarize the common provisions needed to be included in stock option plans.
What factors are used to determine the value of an option using the Black-Scholes option-pricing model?