TV & Film

HS 326 Audio: Planning For Retirement Needs

American College

Episodes

1-0 Pension and Retirement Planning Overview
00:01:34
2017-12-13 11:38:55 UTC 00:01:34
1-0 Pension and Retirement Planning Overview

1-1 Compare tax-advantaged retirement plans with nonqualified plans and IRAs
00:13:15
2017-12-13 11:38:55 UTC 00:13:15
1-1 Compare tax-advantaged retirement plans with nonqualified plans and IRAs

1-2 Identify why tax-advantaged retirement plans are a positive retirement-saving vehicle for employees
00:11:41
2017-12-13 11:38:55 UTC 00:11:41
1-2 Identify why tax-advantaged retirement plans are a positive retirement-saving vehicle for employees

1-3 Explain how tax-advantaged retirement plans benefit employers
00:04:32
2017-12-13 11:38:55 UTC 00:04:32
1-3 Explain how tax-advantaged retirement plans benefit employers

1-4 Explain how tax-advantaged plans benefit business owners
00:04:11
2017-12-13 11:38:55 UTC 00:04:11
1-4 Explain how tax-advantaged plans benefit business owners

2-0 The Retirement Field
00:00:40
2017-12-13 11:38:55 UTC 00:00:40
2-0 The Retirement Field

2-1 Explain how ERISA changed the pension landscape as well as the major trends in post-ERISA legislation
00:03:39
2017-12-13 11:38:55 UTC 00:03:39
2-1 Explain how ERISA changed the pension landscape as well as the major trends in post-ERISA legislation

2-2 Identify the agencies involved in the regulation of tax-advantaged retirement plans and the role of each of these agencies
00:03:07
2017-12-13 11:38:55 UTC 00:03:07
2-2 Identify the agencies involved in the regulation of tax-advantaged retirement plans and the role of each of these agencies

2-3 Describe the types of entities that sponsor retirement plans and the professionals who service these plans
00:02:10
2017-12-13 11:38:55 UTC 00:02:10
2-3 Describe the types of entities that sponsor retirement plans and the professionals who service these plans

3-0 Preliminary Concerns
00:01:01
2017-12-13 11:38:55 UTC 00:01:01
3-0 Preliminary Concerns

3-1 Describe the fact-finding process for helping an employer select the appropriate tax-advantaged retirement plan
00:02:42
2017-12-13 11:38:55 UTC 00:02:42
3-1 Describe the fact-finding process for helping an employer select the appropriate tax-advantaged retirement plan

3-2 Identify the rule differences between defined-benefit and defined-contribution plans
00:13:18
2017-12-13 11:38:55 UTC 00:13:18
3-2 Identify the rule differences between defined-benefit and defined-contribution plans

3-3 Compare the defined-benefit plan approach with the defined-contribution plan approach
00:05:46
2017-12-13 11:38:55 UTC 00:05:46
3-3 Compare the defined-benefit plan approach with the defined-contribution plan approach

3-4 Compare plans in the pension category with those in the profit-sharing category
00:02:42
2017-12-13 11:38:55 UTC 00:02:42
3-4 Compare plans in the pension category with those in the profit-sharing category

3-5 Define the term Keogh plan and calculate the maximum allowable deduction under a defined-contribution plan
00:05:25
2017-12-13 11:38:55 UTC 00:05:25
3-5 Define the term Keogh plan and calculate the maximum allowable deduction under a defined-contribution plan

4-0 Defined-Benefit, Cash-Balance, Target-Benefit, and Money-Purchase Pension Plans
00:02:51
2017-12-13 11:38:55 UTC 00:02:51
4-0 Defined-Benefit, Cash-Balance, Target-Benefit, and Money-Purchase Pension Plans

4-1 Identify the types of benefit formulas available in a defined-benefit plan
00:02:27
2017-12-13 11:38:55 UTC 00:02:27
4-1 Identify the types of benefit formulas available in a defined-benefit plan

4-2 Identify the key components in a unit-benefit formula. Also identify the appropriate candidate for a defined-benefit plan
00:03:06
2017-12-13 11:38:55 UTC 00:03:06
4-2 Identify the key components in a unit-benefit formula. Also identify the appropriate candidate for a defined-benefit plan

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
00:14:02
2017-12-13 11:38:55 UTC 00:14:02
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

4-4 Describe the features of a money-purchase plan and why this plan design is not often chosen today
00:01:06
2017-12-13 11:38:55 UTC 00:01:06
4-4 Describe the features of a money-purchase plan and why this plan design is not often chosen today

4-5 Explain how a target-benefit plan is different than a defined-benefit plan, and why this plan design has fallen out of favor
00:02:42
2017-12-13 11:38:55 UTC 00:02:42
4-5 Explain how a target-benefit plan is different than a defined-benefit plan, and why this plan design has fallen out of favor

5-0 Profit-Sharing Plans, 401(k) Plans, Stock Bonus Plans, and ESOPs
00:01:14
2017-12-13 11:38:55 UTC 00:01:14
5-0 Profit-Sharing Plans, 401(k) Plans, Stock Bonus Plans, and ESOPs

5-1 Describe the characteristics of a profit-sharing plan that make it a popular plan design
00:02:14
2017-12-13 11:38:55 UTC 00:02:14
5-1 Describe the characteristics of a profit-sharing plan that make it a popular plan design

5-2 Identify the features available in a 401(k) plan
00:01:39
2017-12-13 11:38:55 UTC 00:01:39
5-2 Identify the features available in a 401(k) plan

5-3 Describe the special rules that apply to 401(k) plans
00:06:57
2017-12-13 11:38:55 UTC 00:06:57
5-3 Describe the special rules that apply to 401(k) plans

5-4 Identify the design features that will help maximize participation in a 401(k) plan
00:07:60
2017-12-13 11:38:55 UTC 00:07:60
5-4 Identify the design features that will help maximize participation in a 401(k) plan

5-5 Describe the special rules that apply to stock bonus plans and ESOPs and what objectives they can meet
00:06:08
2017-12-13 11:38:55 UTC 00:06:08
5-5 Describe the special rules that apply to stock bonus plans and ESOPs and what objectives they can meet

6-0 SEPs, SIMPLEs, and 403(b) Plans
00:00:32
2017-12-13 11:38:55 UTC 00:00:32
6-0 SEPs, SIMPLEs, and 403(b) Plans

6-1 Compare simplified employee pensions (SEPs) to qualified plans, and identify when a SEP is a good alternative to a profit-sharing plan
00:04:08
2017-12-13 11:38:55 UTC 00:04:08
6-1 Compare simplified employee pensions (SEPs) to qualified plans, and identify when a SEP is a good alternative to a profit-sharing plan

6-2 Describe the SIMPLE plan and discuss when its use would be appropriate
00:02:55
2017-12-13 11:38:55 UTC 00:02:55
6-2 Describe the SIMPLE plan and discuss when its use would be appropriate

6-3 Describe a 403(b) plan with regard to how it can be funded, the applicable legal requirements, and the determination of an individual's maximum contribution
00:04:15
2017-12-13 11:38:55 UTC 00:04:15
6-3 Describe a 403(b) plan with regard to how it can be funded, the applicable legal requirements, and the determination of an individual's maximum contribution

7-0 Coverage, Eligibility, and Participation Rules
00:01:04
2017-12-13 11:38:55 UTC 00:01:04
7-0 Coverage, Eligibility, and Participation Rules

7-1 Explain how the adoption agreement can help facilitate the plan design process
00:01:15
2017-12-13 11:38:55 UTC 00:01:15
7-1 Explain how the adoption agreement can help facilitate the plan design process

7-2 Determine whether a qualified plan satisfies the minimum coverage requirements of Code Sec. 410(b) and the minimum participation rule of Code Sec. 401(a)26
00:04:19
2017-12-13 11:38:55 UTC 00:04:19
7-2 Determine whether a qualified plan satisfies the minimum coverage requirements of Code Sec. 410(b) and the minimum participation rule of Code Sec. 401(a)26

7-3 Identify the planning opportunities under the minimum coverage rules
00:01:53
2017-12-13 11:38:55 UTC 00:01:53
7-3 Identify the planning opportunities under the minimum coverage rules

7-4 Explain the rules for determining when participation must begin
00:02:47
2017-12-13 11:38:55 UTC 00:02:47
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
00:07:41
2017-12-13 11:38:55 UTC 00:07:41
7-5 Describe the impact of the controlled group, affiliated service group, and leased-employee rules on tax-advantaged retirement plans

8-0 Design Benefit Formulas and Employee Contributions
00:00:46
2017-12-13 11:38:55 UTC 00:00:46
8-0 Design Benefit Formulas and Employee Contributions

8-1 Identify the rules that relate to the service and compensation that can be considered in a plan's benefit formula
00:07:26
2017-12-13 11:38:55 UTC 00:07:26
8-1 Identify the rules that relate to the service and compensation that can be considered in a plan's benefit formula

8-2 Explain the strategies for satisfying the nondiscrimination rules for defined-contribution plans- Part 1
00:13:27
2017-12-13 11:38:55 UTC 00:13:27
8-2 Explain the strategies for satisfying the nondiscrimination rules for defined-contribution plans- Part 1

8-3 Explain the strategies for satisfying the nondiscrimination rules for defined-benefit plans
00:02:52
2017-12-13 11:38:55 UTC 00:02:52
8-3 Explain the strategies for satisfying the nondiscrimination rules for defined-benefit 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
00:02:02
2017-12-13 11:38:55 UTC 00:02:02
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

9-0 Helping Clients Choose the Best Loan, Vesting, and Retirement-Age Provisions
00:00:56
2017-12-13 11:38:55 UTC 00:00:56
9-0 Helping Clients Choose the Best Loan, Vesting, and Retirement-Age Provisions

9-1 Describe the reasons for including participant loans in a client's plan and the legal requirements that apply
00:04:04
2017-12-13 11:38:55 UTC 00:04:04
9-1 Describe the reasons for including participant loans in a client's plan and the legal requirements that apply

9-2 Explain the vesting requirements applicable to qualified retirement plans
00:05:39
2017-12-13 11:38:55 UTC 00:05:39
9-2 Explain the vesting requirements applicable to qualified retirement plans

9-3 Identify the design considerations associated with choosing normal, early, and deferred retirement provisions
00:02:44
2017-12-13 11:38:55 UTC 00:02:44
9-3 Identify the design considerations associated with choosing normal, early, and deferred retirement provisions

9-4 Planning for Retirement Needs
00:03:46
2017-12-13 11:38:55 UTC 00:03:46
9-4 Planning for Retirement Needs

10-0 Death and Disability Benefits; Top-Heavy Rules
00:00:43
2017-12-13 11:38:55 UTC 00:00:43
10-0 Death and Disability Benefits; Top-Heavy Rules

10-1 Explain the death benefit requirements that apply to qualified plans
00:03:52
2017-12-13 11:38:55 UTC 00:03:52
10-1 Explain the death benefit requirements that apply to qualified plans

10-2 Understand how the incidental death benefit requirements limit the amount of life insurance in a qualified plan
00:04:20
2017-12-13 11:38:55 UTC 00:04:20
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
00:01:38
2017-12-13 11:38:55 UTC 00:01:38
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
00:01:09
2017-12-13 11:38:55 UTC 00:01:09
10-4 Describe common disability provisions found in qualified retirement plans

10-5 Determine when a plan is top-heavy, and describe the additional restrictions that apply to a top-heavy plan
00:03:33
2017-12-13 11:38:56 UTC 00:03:33
10-5 Determine when a plan is top-heavy, and describe the additional restrictions that apply to a top-heavy plan

11-0 Plan Funding and Investing
00:00:38
2017-12-13 11:38:56 UTC 00:00:38
11-0 Plan Funding and Investing

11-1 Describe the funding requirements that apply to a qualified plan
00:05:08
2017-12-13 11:38:56 UTC 00:05:08
11-1 Describe the funding requirements that apply to a qualified plan

11-2 Identify the various funding instruments, and describe in detail how a trust operates
00:02:09
2017-12-13 11:38:56 UTC 00:02:09
11-2 Identify the various funding instruments, and describe in detail how a trust operates

11-3 Discuss the importance of investment guidelines
00:01:59
2017-12-13 11:38:56 UTC 00:01:59
11-3 Discuss the importance of investment guidelines

11-4 Describe investment characteristics that are relevant in pension investing
00:03:60
2017-12-13 11:38:56 UTC 00:03:60
11-4 Describe investment characteristics that are relevant in pension investing

12-0 Fiduciary Responsibility
00:00:52
2017-12-13 11:38:56 UTC 00:00:52
12-0 Fiduciary Responsibility

12-1 Identify the scope of the fiduciary rules that apply to retirement plans
00:02:43
2017-12-13 11:38:56 UTC 00:02:43
12-1 Identify the scope of the fiduciary rules that apply to retirement plans

12-2 Identify the affirmative duties of those plan fiduciaries who are involved in the investment of plan assets
00:02:57
2017-12-13 11:38:56 UTC 00:02:57
12-2 Identify the affirmative duties of those plan fiduciaries who are involved in the investment of plan assets

12-3 Explain the individual account plan exception that limits fiduciary liability when participants make investment decisions
00:02:60
2017-12-13 11:38:56 UTC 00:02:60
12-3 Explain the individual account plan exception that limits fiduciary liability when participants make investment decisions

12-4 Identify what the prohibited transaction rules are intended to accomplish and how they work
00:02:49
2017-12-13 11:38:56 UTC 00:02:49
12-4 Identify what the prohibited transaction rules are intended to accomplish and how they work

12-5 Describe the impact of failing to satisfy the fiduciary rules and ways to protect the plan and fiduciaries
00:03:02
2017-12-13 11:38:56 UTC 00:03:02
12-5 Describe the impact of failing to satisfy the fiduciary rules and ways to protect the plan and fiduciaries

13-0 Plan Installation and Administration
00:00:43
2017-12-13 11:38:56 UTC 00:00:43
13-0 Plan Installation and Administration

13-1 Describe the steps that must be taken to install a corporate plan
00:03:46
2017-12-13 11:38:56 UTC 00:03:46
13-1 Describe the steps that must be taken to install a corporate plan

13-2 Identify the key ongoing responsibilities of plan administration
00:04:57
2017-12-13 11:38:56 UTC 00:04:57
13-2 Identify the key ongoing responsibilities of plan administration

13-3 Describe how divorce and compliance problems can complicate plan administration
00:02:23
2017-12-13 11:38:56 UTC 00:02:23
13-3 Describe how divorce and compliance problems can complicate plan administration

14-0 Plan Termination
00:01:05
2017-12-13 11:38:56 UTC 00:01:05
14-0 Plan Termination

14-1 Identify reasons for, alternatives to, and limitations on terminating a qualified retirement plan
00:02:49
2017-12-13 11:38:56 UTC 00:02:49
14-1 Identify reasons for, alternatives to, and limitations on terminating a qualified retirement plan

14-2 Describe the steps for terminating a defined-contribution plan
00:00:48
2017-12-13 11:38:56 UTC 00:00:48
14-2 Describe the steps for terminating a defined-contribution plan

14-3 Describe the steps for terminating a defined-benefit plan
00:01:56
2017-12-13 11:38:56 UTC 00:01:56
14-3 Describe the steps for terminating a defined-benefit plan

14-4 Identify the impact of reverting assets to the employer in a defined-benefit plan
00:01:28
2017-12-13 11:38:56 UTC 00:01:28
14-4 Identify the impact of reverting assets to the employer in a defined-benefit plan

14-5 Explain what is unique about the distribution of plan assets at the time of plan termination
00:01:38
2017-12-13 11:38:56 UTC 00:01:38
14-5 Explain what is unique about the distribution of plan assets at the time of plan termination

14-6 Review the circumstances in which a plan may be terminated by operation of law
00:03:47
2017-12-13 11:38:56 UTC 00:03:47
14-6 Review the circumstances in which a plan may be terminated by operation of law

15-0 Nonqualified Retirement Plans: An Overview
00:01:03
2017-12-13 11:38:56 UTC 00:01:03
15-0 Nonqualified Retirement Plans: An Overview

15-1 Compare nonqualified plans with qualified plans
00:01:23
2017-12-13 11:38:56 UTC 00:01:23
15-1 Compare nonqualified plans with qualified plans

15-2 Discuss the tax implications of a nonqualified plan
00:05:12
2017-12-13 11:38:56 UTC 00:05:12
15-2 Discuss the tax implications of a nonqualified plan

15-3 Choose the appropriate nonqualified plan for the employer
00:02:24
2017-12-13 11:38:56 UTC 00:02:24
15-3 Choose the appropriate nonqualified plan for the employer

15-4 Identify the key design considerations when establishing a nonqualified plan
00:02:41
2017-12-13 11:38:56 UTC 00:02:41
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
00:01:46
2017-12-13 11:38:56 UTC 00:01:46
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
00:02:50
2017-12-13 11:38:56 UTC 00:02:50
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
00:01:11
2017-12-13 11:38:56 UTC 00:01:11
15-7 Discuss the installation and administration concerns for nonqualified plans

15-8 Explain when Code Sec. 457 applies to a deferred-compensation arrangement
00:02:10
2017-12-13 11:38:56 UTC 00:02:10
15-8 Explain when Code Sec. 457 applies to a deferred-compensation arrangement

15-9 Describe an executive-bonus life insurance plan
00:01:50
2017-12-13 11:38:56 UTC 00:01:50
15-9 Describe an executive-bonus life insurance plan

16-0 Equity-Based Compensation Plans: An Overview
00:00:48
2017-12-13 11:38:56 UTC 00:00:48
16-0 Equity-Based Compensation Plans: An Overview

16-1 Identify the reasons for using equity-based compensation
00:00:59
2017-12-13 11:38:56 UTC 00:00:59
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
00:03:57
2017-12-13 11:38:56 UTC 00:03:57
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
00:02:36
2017-12-13 11:38:56 UTC 00:02:36
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
00:04:31
2017-12-13 11:38:56 UTC 00:04:31
16-4 Compare incentive stock options with nonqualified options

16-5 Identify uses of employee stock purchase plans and the advantages of such programs
00:03:23
2017-12-13 11:38:56 UTC 00:03:23
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
00:04:28
2017-12-13 11:38:56 UTC 00:04:28
16-6 Explain the tax treatment of restricted stock, phantom stock, and stock appreciation rights programs

17-0 Individual Retirement Plans—Part I
00:00:49
2017-12-13 11:38:56 UTC 00:00:49
17-0 Individual Retirement Plans—Part I

17-1 Identify the different types of individual retirement arrangements
00:00:41
2017-12-13 11:38:56 UTC 00:00:41
17-1 Identify the different types of individual retirement arrangements

17-2 Describe the contribution limits that apply to IRAs and Roth IRAs
00:04:01
2017-12-13 11:38:56 UTC 00:04:01
17-2 Describe the contribution limits that apply to IRAs and Roth IRAs

17-3 Determine who is eligible to make deductible and nondeductible IRA contributions
00:08:44
2017-12-13 11:38:56 UTC 00:08:44
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
00:04:31
2017-12-13 11:38:56 UTC 00:04:31
17-4 Determine who is eligible to make a Roth IRA contribution

17-5 Describe a Roth IRA conversion and when this transaction is allowed
00:01:33
2017-12-13 11:38:56 UTC 00:01:33
17-5 Describe a Roth IRA conversion and when this transaction is allowed

18-0 Individual Retirement Plans—Part II
00:00:22
2017-12-13 11:38:56 UTC 00:00:22
18-0 Individual Retirement Plans—Part II

18-1 Describe the two types of funding vehicles that can be used with IRAs
00:00:59
2017-12-13 11:38:56 UTC 00:00:59
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
00:01:43
2017-12-13 11:38:56 UTC 00:01:43
18-2 Identify appropriate as well as prohibited investments in an IRA

18-3 Discuss appropriate uses of IRAs and Roth IRAs
00:08:53
2017-12-13 11:38:56 UTC 00:08:53
18-3 Discuss appropriate uses of IRAs and Roth IRAs

18-4 Planning for Retirement Needs
00:07:08
2017-12-13 11:38:56 UTC 00:07:08
18-4 Planning for Retirement Needs

19-0 Social Security
00:01:19
2017-12-13 11:38:56 UTC 00:01:19
19-0 Social Security

19-1 Identify workers who are and those who are not covered by the Social Security system
00:00:40
2017-12-13 11:38:56 UTC 00:00:40
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
00:00:50
2017-12-13 11:38:56 UTC 00:00:50
19-2 Understand the breadth of coverage that Social Security provides concerning the retirement security of Americans

19-3 Describe how Social Security is funded
00:01:47
2017-12-13 11:38:56 UTC 00:01:47
19-3 Describe how Social Security is funded

19-4 Explain the eligibility requirements for retirement benefits, survivors benefits, and disability benefits
00:02:14
2017-12-13 11:38:56 UTC 00:02:14
19-4 Explain the eligibility requirements for retirement benefits, survivors benefits, and disability benefits

19-5 List and explain the types of benefits clients receive from the Social Security system
00:02:50
2017-12-13 11:38:56 UTC 00:02:50
19-5 List and explain the types of benefits clients receive from the Social Security system

19-6 Describe how to calculate Social Security benefits
00:01:51
2017-12-13 11:38:56 UTC 00:01:51
19-6 Describe how to calculate Social Security benefits

19-7 Identify the impact of taking benefits early or late and what happens if an individual works after benefits begin
00:03:43
2017-12-13 11:38:56 UTC 00:03:43
19-7 Identify the impact of taking benefits early or late and what happens if an individual works after benefits begin

19-8 Explain how to request information about and apply for benefits
00:01:40
2017-12-13 11:38:56 UTC 00:01:40
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
00:01:28
2017-12-13 11:38:56 UTC 00:01:28
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
00:06:54
2017-12-13 11:38:56 UTC 00:06:54
19-10 Determine when it is appropriate to begin benefits prior to full retirement age

20-0 Introduction to Individual Retirement Planning
00:00:31
2017-12-13 11:38:56 UTC 00:00:31
20-0 Introduction to Individual Retirement Planning

20-1 List the skills that a pension student has learned regarding individual retirement planning
00:00:56
2017-12-13 11:38:56 UTC 00:00:56
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
00:01:35
2017-12-13 11:38:56 UTC 00:01:35
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
00:05:19
2017-12-13 11:38:56 UTC 00:05:19
20-3 Describe the critical issues that affect retirement planning

20-4 Discuss the retirement ladder
00:03:05
2017-12-13 11:38:56 UTC 00:03:05
20-4 Discuss the retirement ladder

21-0 Retirement Needs Analysis: The Assumptions
00:00:46
2017-12-13 11:38:56 UTC 00:00:46
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
00:03:44
2017-12-13 11:38:56 UTC 00:03:44
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
00:02:17
2017-12-13 11:38:56 UTC 00:02:17
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
00:00:56
2017-12-13 11:38:56 UTC 00:00:56
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
00:01:50
2017-12-13 11:38:56 UTC 00:01:50
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
00:03:02
2017-12-13 11:38:56 UTC 00:03:02
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
00:01:01
2017-12-13 11:38:56 UTC 00:01:01
22-0 Determining Postretirement Monetary Needs—Case Study

22-1 Explain the steps used when determining the amount of the postretirement monetary need
00:03:22
2017-12-13 11:38:56 UTC 00:03:22
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
00:01:04
2017-12-13 11:38:56 UTC 00:01:04
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
00:01:29
2017-12-13 11:38:56 UTC 00:01:29
22-3 Determine a client's retirement need using a worksheet

23-0 Additional Retirement Planning Issues
00:00:26
2017-12-13 11:38:56 UTC 00:00:26
23-0 Additional Retirement Planning Issues

23-1 Identify what a client needs to know about the home as a financial asset
00:02:33
2017-12-13 11:38:56 UTC 00:02:33
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
00:03:21
2017-12-13 11:38:56 UTC 00:03:21
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
00:00:55
2017-12-13 11:38:56 UTC 00:00:55
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
00:03:14
2017-12-13 11:38:56 UTC 00:03:14
23-4 Review ways to use the home as a financial asset

23-5 Identify benefits that are included and excluded under Medicare
00:05:36
2017-12-13 11:38:56 UTC 00:05:36
23-5 Identify benefits that are included and excluded under Medicare

23-6 Identify the solutions to the pre-Medicare/postretirement health care gap
00:01:37
2017-12-13 11:38:56 UTC 00:01:37
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
00:03:42
2017-12-13 11:38:56 UTC 00:03:42
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
00:02:02
2017-12-13 11:38:56 UTC 00:02:02
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

24-0 Distributions from Retirement Plans—Part I
00:01:18
2017-12-13 11:38:56 UTC 00:01:18
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
00:02:58
2017-12-13 11:38:56 UTC 00:02:58
24-1 Identify the exceptions to the general rule that distributions from qualified plans, 403(b) annuities, and IRAs are included as ordinary income

24-2 Clarify the legal limitations and planning strategies for avoiding the Section 72(t) early withdrawal penalty tax
00:04:50
2017-12-13 11:38:57 UTC 00:04:50
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
00:03:55
2017-12-13 11:38:57 UTC 00:03:55
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
00:02:34
2017-12-13 11:38:57 UTC 00:02:34
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

24-5 Distinguish between distributions that can be rolled over into other tax-advantaged retirement plans and those that cannot
00:06:20
2017-12-13 11:38:57 UTC 00:06:20
24-5 Distinguish between distributions that can be rolled over into other tax-advantaged retirement plans and those that cannot

24-6 Discuss the special tax rules that may apply to lump sum distributions from qualified plans
00:02:36
2017-12-13 11:38:57 UTC 00:02:36
24-6 Discuss the special tax rules that may apply to lump sum distributions from qualified plans

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
00:07:08
2017-12-13 11:38:57 UTC 00:07:08
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
00:02:17
2017-12-13 11:38:57 UTC 00:02:17
24-8 Describe the postmortem planning opportunities under the required minimum distribution rules

25-0 Distributions from Retirement Plans—Part II
00:00:46
2017-12-13 11:38:57 UTC 00:00:46
25-0 Distributions from Retirement Plans—Part II

25-1 Review the types of benefit distribution options that are available in qualified plans, IRAs, and 403(b) plans
00:03:42
2017-12-13 11:38:57 UTC 00:03:42
25-1 Review the types of benefit distribution options that are available in qualified plans, IRAs, and 403(b) plans

25-1 Review the types of benefit distribution options that are available in qualified plans, IRAs, and 403(b) plans -Part 2
00:04:06
2017-12-13 11:38:57 UTC 00:04:06
25-1 Review the types of benefit distribution options that are available in qualified plans, IRAs, and 403(b) plans -Part 2

25-2 Identify the key distribution issues for the middle-class client who is concerned about financing retirement needs
00:02:59
2017-12-13 11:38:57 UTC 00:02:59
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
00:03:30
2017-12-13 11:38:57 UTC 00:03:30
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