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393943: Retirement Plans and Other Employee Benefits
MGMT-X 427.904

  • Fall 2023
  • Section 1
  • 4 Credits
  • 09/25/2023 to 12/11/2023
  • Modified 10/16/2023

Meeting Times

The class meets on Mondays from 6:30-9:30PM.


The first six sessions will be in person in Dodd Hall 167.

The remaining five sessions will be online.


A survey of the various plans available to provide retirement and other investment-oriented employment benefits to employees, significant planning opportunities for tax deferral and capital accumulation, and the advantages and disadvantages of various alternatives. Topics include stock options, non-qualified deferred compensation plans, Section 125 cafeteria plans, and other nonpension-related benefits. The course emphasizes qualified corporate retirement plans, including pension and profit-sharing plans; non-corporate retirement programs, such as Keogh plans, IRAs, and Simplified Employee Pension plans; fiduciary responsibility requirements in connection with retirement plans; and taxation and timing of benefits. Recent legislation is examined.


The primary purpose of the course is for the student to learn and fully understand the nature and function of retirement plans.

Topics will include stock options, non-qualified deferred compensation plans, Section 125 cafeteria plans and other non-pension related benefits.

Instruction emphasizes qualified corporate retirement plans, including pension and profit-sharing plans (including 401[k]), non-corporate retirement programs such as Keogh plans, IRAs and Simplified Employee Pension (SEPs) plans.

The course should enable the student to explain the various types of plans available, understand for whom each plan is most beneficial, and the differences between these plans.

In addition, the student should understand the related fiduciary responsibilities as well as the timing and taxation of the benefits.

As noted above, recent legislation is examined.


Upon completion of the course, the student should be able to:

  • Describe the various provisions of pension plans, profit sharing 401(k), 403(b), 457 plans, SEP, SIMPLE plans, and IRAs
  • Explain the tax advantages and limitations of all retirement planning vehicles
  • Advise clients about their prospective retirement income needs, including often overlooked expenses, and resources to help them develop plans for adequate retirement income. (This includes an understanding of tax consequences of distributions)
  • Advise clients about the types of retirement plans they can and cannot enter into.
  • Possess a general understanding of IRS rules on implementation, administration, and distribution of retirement benefits.
  • Describe the differences and tax consequences between plans qualified for tax advantages with the IRS and non-qualified plans of deferred compensation 
  • Explain the differences and tax implications of qualified and non-qualified stock option plans.
  • Identify the characteristics and tax implications on the role of life insurance in retirement plans
  • Describe other group benefit plans and Social Security


Retirement Planning and Employee Benefits

  • Author: Michael Dalton & James Dalton
  • Publisher: Money Education
  • Edition: 18th
  • ISBN: 9781946711137


All grades for the class will be based on the total amount of points earned throughout the quarter. Based on the total points

Available for our class of 500 points, you have to earn the below listed point total to earn the following grades:

Grade Range

A 100 % to 90.0%
B < 90.0 % to 80.0%
C < 80.0 % to 73.0%
F < 73.0 % to 0.0%

Therefore, for a passing grade, students must achieve a total of 365 points / 73% or better.



Graded Activities Percentage Notes Points
Mid-Term Exam 25% Chapters 1-5 125 points
Final Exam 45% Chapters 6-14 225 points
Comprehensive Financial Plan Project 15% Bedo Case Study 75 points
Weekly Discussion Board  15% Every other week, beginning with week one 25 points
Total 100%   450


Graded Activities Weight Maximum (Desired Weight for an A Grade) Topic Hypothetical Points Earned Using Weighted %
Mid-Term Exam 25% Chapters 1-5 100 20% 125 25%
Final Exam 45% Chapters 6-14 100 20% 210 42%
Weekly Chapter Homework 10%   10 2% 30 6%
Comprehensive Financial Plan Project 15% Bedo Case Study 75 15% 35 7%
Weekly Discussion Board 5%   25 5% 20 4%
Total 100%   310 62% FAILING GRADE 420 84% PASSING GRADE

Note. Last 4 columns: Example of failing grade, 310 points or 62%; example of passing grade 420 points or 84%.

Course Policies


Students are expected to read assignments, actively participate in class, answer the multiple-choice problems at the end of each assignment, and successfully complete the weekly homework assignments, mid-term, and final exam.

The use of financial calculators is recommended for use with the class weekly homework assignments and when taking the class exams. Students will be allowed to use their textbooks when working on their exams.

If a student misses a mid-term exam or the final exam, the student will need to advise the instructor PRIOR TO THE DAY OF the class to arrange for a make-up mid-term exam or make-up final exam to be taken. Weekly homework assignments are due the same week that the chapter(s) covered in the weekly homework assignments are scheduled and lectured in class.

Relevant and informative in class student activities include, but are not limited to, the ones outlined in this syllabus. In addition, sections of the Roman case will be discussed as it pertains to specific subject matter taught per chapter.  

Institutional Policies

Student Conduct

Students are subject to disciplinary action for several types of misconduct or attempted misconduct, including but not limited to academic dishonesty, such as cheating, multiple submission, plagiarism, or knowingly furnishing false information to the University; or behavioral misconduct, such as theft or misuse of the intellectual property of others, harassment, or disruption of the learning environment.

All published and unpublished material, whether in manuscript, printed or electronic form, is covered under this definition and includes the use of material generated wholly or in part through the use of artificial intelligence (except when the use of AI has received prior authorization for assessment as a reasonable accommodation for a student’s disability, or when the use of AI is a specified part of the coursework, e.g. data science or user experience). Students are encouraged to familiarize themselves with the Student Rights & Responsibilities Policy and to report concerns.

Services for Students with Disabilities

In accordance with the Americans with Disabilities Act of 1990, UCLA Extension provides appropriate accommodations and support services to qualified applicants and students with disabilities. These include, but are not limited to, auxiliary aids/services such as sign language interpreters, assistive listening devices for hearing-impaired individuals, extended time for and proctoring of exams, and registration assistance. Accommodations and types of support services vary and are specifically designed to meet the disability-related needs of each student based on current, verifiable medical documentation. Arrangements for auxiliary aids/services are available only through UCLA Extension’s Service for Students with Disabilities Office at (310) 825-7851 or by email at [email protected]. For complete information, please visit Accessibility and Disability Services.


The interim grade Incomplete (I) may be approved for a student who has completed the majority of the course requirements, with passing quality (grade C or higher), but is unable to complete a small portion of the coursework by the course end date for good cause. For courses in which an Incomplete may be allowed, approval by the instructor of record and the academic program director is required. The Incomplete grade is not an option for courses that do not bear credit, such as 700, 800, or 900-level courses.

  • It is the student’s responsibility to petition for an Incomplete by emailing the appropriate academic program department at least one week before the end of the course. The Program Department will initiate the petition process once the email is received.
  • The student, the instructor, the CE/Program Director, and the program staff must complete the petition prior to the final course meeting or before the quarter end date. This process can take up to one week to complete. 
  • The instructor will approve or deny the request. The instructor will provide details on what the student needs to accomplish in order to complete the course, as well as a due date for submitting completed work. The due date cannot exceed the end of the ensuing quarter when a final grade must be reported or the Incomplete lapses to the grade “F,” “NP,” or “U.” Visit UCLA Extension Grading Scale for more information.  

An Incomplete allows the student to complete only work that is outstanding and does not allow prior completed work to be retaken or resubmitted.

All Grades are Final

No change of grade may be made by anyone other than the instructor, and then, only to correct clerical errors. No term grade except Incomplete may be revised by re-examination. The correction of a clerical error may be authorized only by the instructor of record communicating directly with personnel of Student and Alumni Services.

Sexual Harassment

The University of California is committed to creating and maintaining a community where all individuals who participate in University programs and activities can work and learn together in an atmosphere free of harassment, exploitation, or intimidation. Every member of the community should be aware that the University prohibits sexual harassment and sexual violence, and that such behavior violates both law and University policy. The University will respond promptly and effectively to reports of sexual harassment and sexual violence, and will take appropriate action to prevent, to correct, and when necessary, to discipline behavior that violates our policy.

All Extension students and instructors who believe they have been sexually harassed are encouraged to contact the Department of Student and Alumni Services for complaint resolution: UCLA Extension, 1145 Gayley Ave., Los Angeles, CA 90024; Voice/TTY: (310) 825-7031. For more information, please view the University’s full Policy on Sexual Harassment and Sexual Violence.

Additional Items

Protecting Privacy and Data During Live Instruction

Live meeting sessions for this class, when applicable, are being conducted over Zoom. As the host, the instructor may be recording live sessions. Only the host has the ability to record meetings, no recording by other means is permitted. Recorded sessions will be posted in the Videos area of this class unless otherwise notified. Due to privacy, recordings are not available for download and are only accessible via Canvas for the duration of the class. If you have privacy concerns and do not wish to appear in the recording, do not turn on your video and/or audio. If you also prefer to use a pseudonym instead of your name, please let the instructor know what name you will be using so that the instructor knows who you are during the session. To rename yourself during a Zoom meeting, click on Participants, click on your name, click on More, click on Rename. If you would like to ask a question, you may do so privately through the Zoom chat by addressing your chat question to the instructor only (and not to ""everyone""). Additionally, chat may be used and moderated for live questions, and saving of chats is enabled. If you have questions or concerns about this, please contact the instructor via Canvas Inbox.

Pursuant to the terms of the agreement between Zoom and UCLA Extension, the data is used solely for this purpose and Zoom is prohibited from re-disclosing this information. UCLA Extension also does not use the data for any other purpose. Recordings will be deleted when no longer necessary. However, recordings may become part of an administrative disciplinary record if misconduct occurs during a video conference.

Course and Instructor Evaluation

UCLA Extension values your feedback on course and instructor evaluations. We ask all students to take a few minutes to complete an end-of-course evaluation survey. Updates to the course and instruction are influenced by your feedback. Understanding your student experience is essential to ensure continuing excellence in the online classroom and is appreciated by your instructor and the UCLA Extension academic leadership.

Your participation in a survey is voluntary, and your responses are confidential. After instructors submit grades, they will be given an evaluation report, but this report will not contain your name.

About Your Online Course Materials

Please note the following about online course components at UCLA Extension:

  • Students must have basic computer skills, including the use of word processing software, email, and the ability to use internet browsers, such as Safari, Firefox, or Chrome.
  • Students are responsible for meeting the technical requirements of Canvas and familiarizing themselves with the Canvas Learning Management System.
  • Students are responsible for keeping a copy of all assignments and work submitted, and to be aware of all assignments, due dates, and course guidelines.
  • Students have access to courses via Canvas for an additional 30 calendar days after the course end date listed in the syllabus (the first 14 days are full access; the rest are read-only).
  • Students are encouraged to download/print content throughout the duration of the course and before the additional 30-day access ends. No further access is possible after the course becomes unavailable.

    To download all your assignment submissions in Canvas, please refer to the online support guide. for more information or contact Canvas Support via the help menu within Canvas.

UCLA Extension Canvas and Learning Support

For immediate 24/7 Canvas technical support, including holidays, click on Help (located on the menu to the left) where you can call or chat live with a Canvas Support representative.

UCLA Extension Academic Technology and Learning Innovation
The UCLA Extension Learning Support staff assists both students and instructors with Canvas-related technical support, as well as general and administrative questions.

Learning Support staff is available Monday through Friday, from 8 AM to 9 PM (Pacific Time), except holidays:

Campus Safety Escorts

For students taking classes held on the UCLA campus and in and around Westwood Village, the UCLA Police Department provides a free walking escort service every day of the year from dusk until 1 a.m. Community Service Officers (CSOs) are available to walk students, faculty, staff members and visitors to and from anywhere on campus, in Westwood Village, and in the village apartments. CSOs are uniformed students who have received special training and are employed by the UCLA Police Department. To obtain an escort, please call (310) 794-9255 and allow 15 to 20 minutes for your escort to arrive. For complete information, see UCLA Evening Escorts.


Course calendar and related activities
When Module Title Notes
Week One
In Person

Introduction to Retirement Planning / Introduction to Retirement Funding

  • Chapter 1
  • Chapter 2


  • INSTRUCTOR: A reading of excerpts from Anatomy of a Paycheck /  Pages 108 and 109
  • STUDENT: Thoughts, feedback on excerpts and planning for retirement in general
Week Two
In Person
Qualified Plan Overview

Chapter 3 & Appendix for Chapter 3

Week Three
In Person
Pension Plans

Chapter 4

Week Four
In Person
Profit Sharing and 401(k) Plans

Chapter 5

Week Five
In Person
MIDTERM DUE (Chapters 1-5)

Midterm Exam Due & Chapter 6, Stock Bonus Plans and Employee Stock Ownership Plans

Week 6
In Person
Employee Benefits

Chapter 13: Fringe Benefits & 

Chapter 14: Group Benefits

Week Seven
IRAs and SEPs / Simple, 403(b) and 457 Plans


  • Chapter 9
  • Chapter 10

Other readings:

  • Finance committee outline of Secure 2.0 Act
  • Focus on issue with Catch-Up Provision
    • Thoughts on Secure ACT 2.0 as it pertains to retirement plans
    • Changes or adjustments you would like to see



Discussion: Instructor & Students—Short case scenarios on entrepreneurs and  best retirement plan option

(Note: Sharp increase in small business owners due to the pandemic.)

Week Eight
Installation, Administration, and Termination of Qualified Plans / Distributions from Qualified Plans

Chapters 7 & 8

Week Nine
Deferred Compensation and Non-qualified Plans

Chapter 12


Week Ten
Social Security, Medicare, and Medicare

Chapter 11

Week Eleven
Final Exam (Chapters 6-14)

Final Exam