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Employee Benefits Certificate Curriculum and Requirements

The structure of the employee benefits certificate program is like that of the estate planning certificate program, with the modifications noted below.

Curriculum

The two-track course format for attorneys and non-attorneys, described above, applies. The attorney track entails five courses totaling nine credit hours, taken in the following order: (full descriptions of the courses appear in this brochure. See Course Descriptions, below.)

1. Employee Benefits Law. 1 credit. Coverage. The course deals with select areas of non-tax law which underpin the tax principles that affect employee benefits; e.g., employment law, labor law, and contract law. Course content is designed to interface with the non-tax content of the substantive employee benefits courses.
2. Employee Benefits. 2 credits. Coverage: Tax and labor law aspects of ERISA (the Employee Retirement Income Security Act).
3. Qualified Pension and Profit Sharing Plans. 2 credits. Coverage: Tax aspects of qualified plans and plan beneficiaries.
4. Compensation Planning. 2 credits. Coverage: Tax aspects of deferred compensation arrangements and certain fringe benefits.
5. Elective course: one of these two-credit courses.
   Benefit Aspects of Business Transactions
   Estate Planning for Business Owners
   Taxation of S Corporations

As with the estate planning certificate, the non-attorney track includes all of the courses just described, but the non-attorney must also take, as the first course in the certificate program, the two-credit Legal Orientation course that is required for all M.T. students. As a result, non-attorneys will need 11 credits in order to qualify for the certificate.

Like the estate planning certificate participants, employee benefits certificate students must take the professional responsibility and computer familiarization symposia.

Examinations and grading procedures for employee benefits certificate participants are the same as for estate planning certificate students, discussed above.

Admission Requirements

The admission criteria for attorneys and non-attorneys are essentially the same as those of the estate planning certificate. For non-attorneys, the admission decision will be weighted heavily toward significant experience and credentials in the employee benefits field.

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