Introduction to Planning for Retirement Assets


Introduction to Planning for Retirement Assets focuses on the planning aspects of pension plan, capital accumulation plan, stock purchase plan, individual retirement account, simplified employee pension plan and Keogh plan (H.R. 10 Plans) assets. This course explains the tax treatment of qualified plan benefits for estate, income, and excise taxation. It describes the available methods and relevant requirements for distributing retirement resources in a timely and tax-effective manner. It describes the impact on the estate plan of naming various beneficiaries on an IRA. This course also covers the post mortem payout requirements of qualified plans.


Audience: Trust officers with at least three years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.


Learning Objectives: After completing this course, students will be able

  • Identify the common qualified retirement plans—their features and benefits 
  • Explain the favorable tax treatment of qualified retirement plans and 
  • common related administrative issues