HS 342 / GS 842 Audio: Executive Compensation - 13th Edition episodes:

• September 18, 201410-7 Describe the reporting and disclosure, fiduciary, and other ERISA requirements for a nonqualified unfunded pension plan that provides benefits only for a select group of management or highly compensated employees (the top-hat group).

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• September 18, 201410-10 Describe the accounting treatment of certain executive compensation plans.

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• September 18, 2014HS_342_2014_Woehrle_Ch10_ReviewQs

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• September 18, 201410-9 Describe how federal age and sex discrimination rules apply to executive pension and welfare benefit plans.

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• September 18, 201410-8 Describe the reporting and disclosure and fiduciary requirements under ERISA for a split-dollar plan or other life insurance plan that provides benefits only for the top-hat group.

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• September 18, 2014HS_342_2014_Woehrle_Ch09_ReviewQs

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• September 18, 201410-6 Describe the fiduciary and reporting and disclosure requirements under ERISA applicable to nonqualified deferred-compensation plans.

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• September 18, 201410-3 Describe the reporting and disclosure and fiduciary requirements imposed by ERISA and DOL regulations upon employee welfare benefit plans.

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• September 18, 201410-4 Describe the reporting and disclosure requirements for an employee welfare benefit plan that covers (a) 100 or more participants or (b) fewer than 100 participants.

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• September 18, 201410-5 Define a party in interest; and, given a particular set of facts, determine if a prohibited transaction has occurred.

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