Institute for Financial Studies

CERTIFIED FINANCIAL PLANNER™ Certification Education Program

Employee Benefits and Retirement Planning
FP V - MED0104

Instructor

Nassim H. Elias, CFP^®

Nassim is a CERTIFIED FINANCIAL PLANNER™ designee who practices personal financial planning and specializes in estate and gift tax planning, trust administration, retirement planning and investment management. He is a member of the Jacksonville Financial Planning Association and sits on the Advisory Council for the Institute for Financial Studies at Florida Community College at Jacksonville. He can be reached at the following number:

Office: 904.273.2203

Cell: 904.651.2232

E-mail: Nassim.Elias@SunTrust.com

I. Course Description
This course introduces students to the application of retirement planning and employee benefits in personal financial planning. The course construct is based on the learning objectives specified by Certified Financial Planner Board of Standards, Inc. This course is designed to provide students with an understanding of the concepts of the ethical considerations, social security and Medicare benefits, retirement plan types, qualified plan characteristics, distributions and distribution options, group insurance benefits, other employee benefits and analysis of retirement factors. This course is intended to be part of a preparatory program for the CFP® Certification Examination and is designed to meet the educational requirements for certification in retirement planning and employee benefits.

II.Grading
Your grade will be determined on the basis of points scored on a three-hour comprehensive final exam.

Letter grades will be based upon the following scale:

90 to 100		A
80 to 89		B
70 to 79		C
Below 70		F

III. Class Preparation and Attendance
Students are expected to have read all assigned materials prior to class in order to participate in classroom discussions. To receive credit for this course, you must attend at least 80 percent of the classes. Attendance at the final exam is mandatory. The instructor is to be notified before the exam begins if an extreme emergency arises and you are unable to attend on the exam date. A make-up exam will be scheduled at the convenience of the Instructor.

IV. Textbooks and Required Material
Textbooks should be ordered by the student from the publisher in sufficient time to read the first assignment prior to Session 1.

Order the following text books directly through the publisher online. The minumum textbook requirements are offered under the following link as "Case Study Bundle." Please visit the web site for additional information on the "Elite Package" or the "Elite + Case Package" for an additional cost: http://www.nationalunderwriter.com/nucollege/keir/EMPLOYEE_BENEFITS.html

• The Tools and Techniques of Employee Benefit and Retirement Planning, 9th Edition, Leimberg. National Underwriter Company.
  
• Keir Summary Review for Financial Planning & Multiple Choice Question Workbook for Retirement Planning (Set, 2006) Keir.
  
  
• Keir Case Study Workbook (2006)

Note: Financial Calculator is required; HP-12C is recommended.

V. Class Schedule and Assignments

Session 1:	Retirement Planning Process/Introduction to Qualified Retirement Plans
	Leimberg: Chapter 1. The Process of Employee Benefit Planning
	Leimberg: Chapter 6. The Retirement Planning Process
	Leimberg: Chapter 7. Knowing the Rules: Government Regulations and How to Find Them
	Leimberg: Chapter 25. Qualified Plans: General Rules for Qualification
	Leimberg: Chapter 26. Qualified Plans: Distributions and Loans
	Keir: Lesson 1. Planning for Retirement
	Keir: Lesson 2. Introduction to Retirement Plans
	Keir: Lesson 7. Retirement Plan Distributions
Session 2:	Plan Design, Development and Maintenance
	Leimberg: Chapter 2. Designing the Right Pension Plan
	Leimberg: Chapter 5. Benefit Plans for Proprietorships, Partnerships and S Corporations
	Leimberg: Chapter 27. Installing a Qualified Retirement Plan
	Keir: Lesson 6. Plan Design, Installation and Administration Issues
Session 3:	Defined Contribution Plans
	Leimberg: Chapter 8. Cash Balance Pension Plan
	Leimberg: Chapter 14. Money Purchase Pension Plan
	Leimberg: Chapter 16. Profit Sharing Plan
	Leimberg: Chapter 18. Savings Plan
	Keir: Lesson 3. Defined Contribution Plans for the Private Sector
Session 4:	Defined Benefit Plans
	Leimberg: Chapter 9. Defined Benefit Pension Plan
	Leimberg: Chapter 22. Target / Age Weighted Plan
	Keir: Lesson 4. Defined Benefit Plans for the Private Sector
Session 5:	Other Qualified Retirement Plans
	Leimberg: Chapter 11. Government Employer Deferred Compensation (Section 457) Plan
	Leimberg: Chapter 12. HR 10 (Keogh) Plans
	Leimberg: Chapter 24. Traditional IRAs
	Leimberg: Chapter 17. Roth IRA
	Keir: Lesson 2. Introduction to IRAs, IRA Distributions
	Keir: Lesson 5. Retirement Plans for Non-Profit and Governmental Entities
Session 6:	Other Qualified Retirement Plans
	Leimberg: Chapter 19. Section 401(k) Plan
	Leimberg: Chapter 21. Simplified Employee Pension (SEP)
	Leimberg: Chapter 20. SIMPLEs
	Leimberg: Chapter 23. Tax Deferred Annuity
	Keir: Lesson 2. Introduction to IRAs, IRA Distributions
	Keir: Lesson 5. Retirement Plans for Nonprofit and Governmental Entities
Session 7:	Non-qualified Deferred Compensation
	Leimberg: Chapter 10. ESOP/Stock Bonus Plan
	Leimberg: Chapter 41. Incentive stock Option (ISO)
	Leimberg: Chapter 15. Non-qualified Deferred Compensation
	Leimberg: Chapter 32. Death Benefit Only (DBO) Plan
	Keir: Lesson 9. Non-qualified Executive Benefit Plans
Session 8:	Employee Life, Health and Other Benefit Plans
	Leimberg: Chapter 3. Designing the Right Life Insurance Plan
	Leimberg: Chapter 4. Designing the Right Health Benefit Plan
	Leimberg: Chapter 38. Group Term Life Insurance
	Leimberg: Chapter 39. Health Insurance
	Keir: Lesson 8. Other Employee Group Benefits
Session 9:	Employee Life, Health and Other Benefit Plans (con't)
	Leimberg: Chapter 29. Cafeteria Plan
	Leimberg: Chapter 33. Dependent Care Assistance Plan
	Leimberg: Chapter 34. Educational Assistance Plan
	Leimberg: Chapter 35. Flexible Spending Account
	Leimberg: Chapter 46. Long-Term Disability Insurance
	Keir: Lesson 8. Other Employee Group Benefits
Session 10:	Examination
	Examination, Retirement Planning and Employee Benefits

Florida Community College at Jacksonville does not certify individuals to use the CFP®, CERTIFIED FINANCIAL PLANNERT, and CFP (with flame logo)® certification marks. CFP certification is granted only by Certified Financial Planner Board of Standards Inc. to those persons who, in addition to completing an educational requirement such as this CFP Board-Registered Program, have met its ethics, experience and examination requirements. Certified Financial Planner Board of Standards Inc. owns the marks CFP®, CERTIFIED FINANCIAL PLANNERT, and CFP (with flame logo)®, which it awards to individuals who successfully complete initial and ongoing certification requirements.