2017-2018

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AMĀ 451. Pension Fundamentals. 3 Credit Hours.

This one-semester course is designed to introduce the student to the social security system of the United States and to various deferred compensation concepts including defined benefit, defined contribution, target benefit, and profit sharing pension plans. Both the accumulation and distribution of pension funds are discussed via annuities certain and life annuities. Appropriate aspects of the Internal Revenue Code which govern deferred compensation will be discussed.
Prerequisites: One of the following: MATH 129, AM 340 or AM 341 or FIN 312
Session Cycle: Fall
Yearly Cycle: Annual.