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Deduction Limits and Contribution Timing [2019]
Date: 4/17/2019 Start Time: 12:00 PM (ET) Duration: 60 Min.

Description

IRS opinions have clarified the rules relating to deduction limits. This Web seminar focuses on deduction limits and timing for defined contribution plans. The speaker examines the limit for a combination of plans. He also answers questions such as:

  • Whose compensation can I count in determining the deduction limit?
  • Under what circumstances must I used prorated limits?
  • What is the combined deduction limit?
  • What plans are subject to the combined deduction limit?
  • What is the penalty for excess contributions?
  • When must an employer deposit contributions?
  • Does it matter if the employer uses cash or accrual accounting?
Prerequisites:

There are no prerequisites or advance preparation for this program. However, the instructor will assume attendees have at least one year of experience.

Level: Overview
Instructional Delivery Method
Group – Internet-Based

NASBA Field of Study: Taxes

Speaker: David Schultz, J.D.

Objectives: After attending this Web seminar, an attendee should be able to:

  1. Determine the employees counted in determining deduction limits
  2. Correctly compute the deduction limit in a variety of situations
  3. Explain the deadline for contributions and the effects of extensions
  4. Complete Form 5330 for excess contributions
  5. Carry forward excess contributions

How to participate

You will need a phone (speakerphone, for multiple participants sharing the Primary registrant’s authorized connection) and Internet Access. The graphics presentation and illustrations will be viewed via the Primary registrant’s Web connection, while the speaker audio portion will be via the Primary registrant’s telephone. Important Note: The user registrant must be logged in via the internet for CE purposes. Select the "Fees" link on the right side menu of this page for more information about who is authorized to connect to the program, and for the cancellation/transfer policy.

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