P: A515 or equivalent. Introduces the taxation of current and deferred
compensation. Current compensation coverage include receipt of property,

stock options, golden parachutes, etc. Deferred compensation topics
addressed are qualified and nonqualified retirement plans including
pension and profit-sharing plans, stock bonus plans, self-employed
retirement plans and individual retirement; examines basic concepts of
plans and trust, participation and vesting requirements, hours of
service and break-in service rules, discrimination in benefits or
contributions, deduction for employer contributions, limitations on
benefits and contributions, taxability of distributions, fiduciary
responsibility and reporting and disclosure requirements.:.