CFP® Board Topic Coverage
NEW Blackboard Site
2011 Retirement Info
2011 Tax Info

INSTRUCTOR: Dr. John P. Yeütter, Ph.D., C.P.A., CFP^®, CM
Note: Certified Financial Planner Board of Standards Inc. owns the certification marks CFP^®, CERTIFIED FINANCIAL PLANNER™ and ,
which it awards to individuals who successfully complete initial and ongoing certification requirements.
Office: BT120
Phone: (918) 444-2968
Personal Phone (918) 931-8257
E-Mail: yeutter@nsuok.edu
Office Hours: 11:00-12:00 & 13:00-14:00 M&W, 10:00-11:00 T&Th, 16:30-17:30 TH (BA)

COURSE TITLE AND NUMBER: ACCOUNTING 4223 - Retirement Planning
CLASS DAYS & TIME: 17:30-20:10 Thursday
PREREQUISITES: Acct 3003, Fin 3613.

COURSE PURPOSE: This Course is intended to cover Topics #27-33 & 59-67 of the Topic List for the CFP^® Certification Examination. It introduces students to the concepts of Retirement planning as an integral part of achieving an individual's financial goals.
Note: Certified Financial Planner Board of Standards Inc. owns the certification marks CFP^®, CERTIFIED FINANCIAL PLANNER™ and ,
which it awards to individuals who successfully complete initial and ongoing Certification requirements.

STUDENT LEARNING OUTCOMES:
At the completion of the course, the student will be able to:

1. Describe the financial planning process as it applies to retirement planning
2. Quantify the needed funding for retirement and/or education
3. Match the type of retirement plan to employer objectives
4. Compute qualified plan coverage and eligibility requirements
5. Distinguish between types of qualified retirement plans
6. Determine eligibility and compute contibution limits of non-qualified, tax-advantaged retirement plans
1. IRA
2. Roth IRA
3. SEP
4. Simple
5. 403(b)
6. 457
7. Describe the types, basic provisions, & limitations of employee benefits, including
1. Group life insurance
2. Group disability insurance
3. Group medical insurance
4. Cafeteria plans
8. Discuss basic provisions, tax implications, and planning opportunities of employee stock options
9. Discuss non-qualified deferred compensation plans
10. Analyze the contribution of Social Security to a retirement plan
11. Determine eligibility of employees, spouses, and dependents for social security
12. Determine appropriate methods of funding education

INSTRUCTIONAL PROCEDURES: In addition to the textbook, Blackboard will provide a means of communicating to and evaluating students this semester.
For each chapter, there will be a module on Blackboard, which will include the Multiple Choice problems at the end of the chapter
Class time will be spent is discussion and working examples to further illustrate the concepts from the text.

STUDENT PERFORMANCE ACTIVITIES: (Attendance/Punctuality) Consistent and punctual attendance is both expected and required for your successful completion of the course. Failure to attend class will affect the grade. ALL absences will indirectly reflect the grade due to the quality of work and material missed. A student is allowed to miss TWO (2) class periods without a direct penalty. Beginning with the third class missed, a one percent (1%) penalty will be deducted per class missed from the final grade. In addition, any student arriving late to class, or leaving early from class will be assessed a one half percent (1/2%) penalty from their final grade.
Under the VERY MOST EXTREME EXIGENT CIRCUMSTANCES, this penalty may be waived. To receive a waiver, students requesting relief under this clause must provide independent verification of these circumstances, in writing, within two (2) days of the missed class period. Students will be expected to make up any work missed as a result of absence, whether or not the absence was justified.

ASSIGNMENT DUE DATES: Assignments are due, and exams will be held, as indicated below on the Table:

• EXAMS:There will be an two in-class exams, (09/22 & 11/03)and a Comprehensive final exam. These will test your ability to integrate the knowledge discussed and apply it to situations. Portions of these exams may be take-home projects.
• ETHICS PAPER:Ethics is an essential part of business practice and of financial planning. Students will demonstrate their understanding of business ethic by describing an ethical decision made in a film. This assignment is due September 15, and is further described on Blackboard.
• FINANCIAL PLAN CASE:Being able to apply the concepts learned in a course to situations is an important part of the learning process. This assignment is due October 27, and is further described on Blackboard.
• PRESENTATION:Employers report to us that our graduates have deficiencies in making presentations. Students will demonstrate their competency in this activity by preparing a presentation on a retirement or employee benefits topic. Students will demonstrate their competency in this by preparing a financial plan based on a case. This assignment is due December 1, and is further described on Blackboard.
• QUIZZES:The multiple choice questions from the end of the chapter will be due BEFORE CLASS They are intended to focus on the important concepts in the assigned reading. We will discuss the answers to these as part of class.

• MISSED TESTS : I believe that feedback is an important part of the learning process, and therefore expect to return exams and projects to you within two (2) days of the due date. Typically, I provide the answers to the examination to students upon exit from the exam. This poses a problem for those who are unable to take exams at the scheduled time. Students who do not communicate their absence to my by the time a test is completed will receive a zero (0) for that exam. In the case of the VERY MOST EXTREME UNFORSEEN EXIGENT CIRCUMSTANCES, students will be given the opportunity to take only one substitute exam along with the final exam. My determination of whether the VERY MOST EXTREME UNFORSEEN EXIGENT CIRCUMSTANCES existed will be dependent both upon the timeliness of notification by the student of their failure to attend, and upon the reasons given for that failure. Under all circumstances, students requesting relief under this clause must make a written request, and provide independent verification of these circumstances, in writing, within two (2) days of the missed exam.
• ASSIGNMENT DUE DATES: The Quizzes and Projects are due before class-time on their due date. All quizzes and projects are to be submitted appropriately on Blackboard. No work will be accepted at any other time or place than in class and at the appointed time. Assignments slid under the office door or emailed, will be eaten by a frumious bandersnatch, or otherwise lost and never graded.
• LATE PROJECTS: Projects turned in late will be charged a 25% "late filing" penalty.
• SO-SORRY DATE: Late assignments will be accepted until the So-Sorry Date (11/10). NO assignments will be accepted after that date.
• LATE QUIZZES: Late quizzes, or quizzes missed will not be graded.

OTHER INFORMATION:

1. Any grade appeal must be made within four months after the end of the semester.
2. Students are advised that pursuant to the Fall 2011 Academic Calendar, published in the NSU Schedule, the last date during this semester when they may drop a course with an automatic "W" will be Monday, November 7, 2010. If you decide to drop after this date, you will receive the grade you have earned up to the drop date. The grade of "W" will be assigned if your grade is a "D" or higher; and an "F" will be assigned if you have stopped attending and have not turned in assignments or have not taken scheduled exams prior to the drop date.
3. Grades for assignments will be posted on Blackboard in "My Grades." Students wishing to visit with the professor about their standing in the class may visit him in his office which is located in the Business and Technology Building, Room BT-120. Office hours indicated above are also posted adjacent to the door.
4. Pursuant to Federal Law, The Federal Educational Rights and Privacy Act, no information about students or grades will be disclosed except through secure, verifiable communications.
   Communications by telephone and e-mail are not considered secure, and requests for information concerning grades by this means wil not receive a response.
5. INDEPENDENT PRODUCTION: Unless specifically specified as part of the assignment, I expect that all students will work and complete assignments independently. Students who present assignments whose work appears to have been prepared through collaboration will receive a zero (0) for that assignment.

All students must be familiar with the following federal, state, and regional regulations:

1. Academic Misconduct
2. American Disabilities Act Compliance
3. Inclement Weather/Disaster Policy
4. Teach Act
5. Textbook Information 
6. Release of Confidential Information

ADA Compliance
The Americans with Disabilities Act (ADA) is a federal anti-discrimination statute that provides comprehensive civil rights protection for persons with disabilities. Among other things, this legislation requires that all students with disabilities be guaranteed a learning environment that provides for reasonable accommodation of their disabilities. If you believe you have a disability requiring an accommodation, please notify your faculty member and contact Student Disability Services in Student Affairs: Tahlequah - Administration Building (918) 444-2120, Broken Arrow/Muskogee – Administration Building (918) 449-6149.

Inclement Weather / Disaster Policy
The following are basic premises for the inclement weather policy at Northeastern:

1. Classes are expected to be held if at all possible.
2. It is the student's and faculty's responsibility to receive the information when weather is questionable.
3. Neither students nor faculty are expected to risk life or limb.
4. Faculty members are obligated to hold classes if the university is not closed, unless the faculty member is unable to get to the campus.

1. During times of inclement weather, decisions concerning day classes will be made by 5:00 a.m. in order for the media to be notified and for the students to receive the announcement before they leave home. Decisions concerning evening/night classes will be made by 1:00 p.m. if at all possible or feasible.
2. The following media will be notified regarding closing of the campus:

   Radio Stations

   Station	Channel	Location
   KRMG	740 AM	Tulsa
   KTLQ	1350 AM	Tahlequah
   KEOK	102 FM	Tahlequah
   KMMY (Y97)	97 FM	Muskogee
   KVOO	1170 AM	Tulsa
   KBEZ	92.9 FM	Tulsa
   KMYZ	104.5 FM	Tulsa
   KHTS	106.9 FM	Tulsa

   Television Stations

   Station	Channel	Location
   KJRH	Channel 2	Tulsa
   KOTV	Channel 6	Tulsa
   KTUL	Channel 8	Tulsa

   Students are also encouraged to check the NSU telephone messaging service, NSU website and NSU email for updated information.

   Approved by Academic Council – May 3, 1994
   Updated – January 27, 2010
   Approved by President's Cabinet – February 23, 2010

   Teach Act
   In accordance with the TEACH Act of 2002, you are advised that instructional material included in this course may be subject to copyright protection. As such, you must not share, duplicate, transmit, or store the material of this course beyond the purpose and time frame explicitly stated in the syllabus of your course. If you are not certain whether a particular piece of material is covered by copyright protection, you should contact your instructor and obtain her/his written clarification. Failing to observe copyright protection is a violation of law and the student code of conduct.
   Textbook Information
   Information on Barnes and Noble College Textbook Information.
   Release of Confidential Information
   University policies regarding family educational and privacy rights are governed by the Family Educational Rights and Privacy Act (FERPA). Copies of the act, policies, and regulations are maintained in the Office of Admissions and Records, NSU libraries, and the Office of the Provost/Vice President for Academic Affairs. Requests for release of student data to outside sources, other students, or other employees who do not have access to such information must have written approval from the Registrar.