[Recorded online and available for purchase.]
The electronic filing of the Form 5500 has given the government the tools to quickly identify potential prohibited transactions. Accordingly, practitioners need to have a fundamental knowledge of the prohibited transaction requirements.
In this web seminar, the speaker explains the structure, sanctions, purpose and exemptions.
- Disqualified person/ Party-in-interest
- What transactions are prohibited?
- Direct and indirect
- Sale or exchange
- Discrete prohibited transactions
- Service provider fee disclosures
- Calculation of the excise tax
- Qualifying employer securities
Continue by clicking on the following link: