FINA 2316 - Defined Benefit

Institution:

Metropolitan Community College - Nebraska

Subject:

Description:

The course examines the characteristics and administration of defined benefits retirement plans. It offers a discussion of the differences between defined benefit and defined contribution plans as well as the influences affecting usage of such plans. Special emphasis is given to the funding constraints of defined benefits plans, actuarial-based costing approaches, and financial reporting requirements. The course covers the investment techniques, funding arrangements, and termination insurance used by defined benefits plans. An examination of newer hybrid plan structures, early retirement incentive programs, and executive retirement arrangements is also presented.

Credits:

4.50

Credit Hours:

Prerequisites:

Corequisites:

Exclusions:

Level:

Instructional Type:

Lecture

Notes:

Additional Information:

Historical Version(s):

Institution Website:

www.mccneb.edu

Phone Number:

(402) 457-2400

Regional Accreditation:

North Central Association of Colleges and Schools

Calendar System:

Quarter

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