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    <title>HS 326 Audio: Planning For Retirement Needs</title>
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    <pubDate>Tue, 04 Jun 2013 17:23:41 GMT</pubDate>
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      <title>1-0 Pension and Retirement Planning Overview</title>
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      <description>Pension and Retirement Planning Overview</description>
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      <pubDate>Wed, 23 Feb 2011 21:36:45 GMT</pubDate>
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      <title>1-1 Compare tax-advantaged retirement plans with nonqualified plans and IRAs</title>
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      <pubDate>Wed, 10 Jun 2015 19:45:45 GMT</pubDate>
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      <itunes:duration>00:13:15</itunes:duration>
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      <title>1-2 Identify why tax-advantaged retirement plans are a positive retirement-saving vehicle for employees</title>
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      <pubDate>Wed, 10 Jun 2015 19:46:01 GMT</pubDate>
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      <itunes:duration>00:11:41</itunes:duration>
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      <title>1-3 Explain how tax-advantaged retirement plans benefit employers</title>
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      <pubDate>Wed, 10 Jun 2015 19:51:19 GMT</pubDate>
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      <itunes:duration>00:04:32</itunes:duration>
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      <title>1-4 Explain how tax-advantaged plans benefit business owners</title>
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      <pubDate>Wed, 10 Jun 2015 19:51:47 GMT</pubDate>
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      <itunes:duration>00:04:11</itunes:duration>
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      <title>2-0 The Retirement Field</title>
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      <description>The Retirement Field</description>
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      <pubDate>Tue, 01 Mar 2011 14:41:16 GMT</pubDate>
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      <itunes:summary>The Retirement Field</itunes:summary>
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      <title>2-1 Explain how ERISA changed the pension landscape as well as the major trends in post-ERISA legislation</title>
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      <itunes:order>7</itunes:order>
      <description>Explain how ERISA changed the pension landscape as well as the major trends in post-ERISA legislation</description>
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      <pubDate>Tue, 01 Mar 2011 14:41:15 GMT</pubDate>
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      <itunes:duration>00:03:39</itunes:duration>
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      <itunes:summary>Explain how ERISA changed the pension landscape as well as the major trends in post-ERISA legislation</itunes:summary>
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      <title>2-2 Identify the agencies involved in the regulation of tax-advantaged retirement plans and the role of each of these agencies</title>
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      <itunes:order>8</itunes:order>
      <description>Identify the agencies involved in the regulation of tax-advantaged retirement plans and the role of each of these agencies</description>
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      <pubDate>Tue, 01 Mar 2011 14:41:15 GMT</pubDate>
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      <itunes:summary>Identify the agencies involved in the regulation of tax-advantaged retirement plans and the role of each of these agencies</itunes:summary>
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      <title>2-3 Describe the types of entities that sponsor retirement plans and the professionals who service these plans</title>
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      <description>Describe the types of entities that sponsor retirement plans and the professionals who service these plans</description>
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      <pubDate>Tue, 01 Mar 2011 14:41:15 GMT</pubDate>
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      <itunes:summary>Describe the types of entities that sponsor retirement plans and the professionals who service these plans</itunes:summary>
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      <title>3-0 Preliminary Concerns</title>
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      <description>Preliminary Concerns</description>
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      <pubDate>Tue, 01 Mar 2011 14:41:16 GMT</pubDate>
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      <itunes:summary>Preliminary Concerns</itunes:summary>
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      <title>3-1 Describe the fact-finding process for helping an employer select the appropriate tax-advantaged retirement plan</title>
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      <itunes:order>11</itunes:order>
      <description>Describe the fact-finding process for helping an employer select the appropriate tax-advantaged retirement plan</description>
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      <pubDate>Tue, 01 Mar 2011 14:41:15 GMT</pubDate>
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      <itunes:summary>Describe the fact-finding process for helping an employer select the appropriate tax-advantaged retirement plan</itunes:summary>
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      <title>3-2 Identify the rule differences between defined-benefit and defined-contribution plans</title>
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      <pubDate>Wed, 10 Jun 2015 19:52:23 GMT</pubDate>
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      <title>3-3 Compare the defined-benefit plan approach with the defined-contribution plan approach</title>
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      <itunes:order>13</itunes:order>
      <description>Compare the defined-benefit plan approach with the defined-contribution plan approach</description>
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      <pubDate>Tue, 01 Mar 2011 14:41:16 GMT</pubDate>
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      <itunes:summary>Compare the defined-benefit plan approach with the defined-contribution plan approach</itunes:summary>
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      <title>3-4 Compare plans in the pension category with those in the profit-sharing category</title>
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      <description>Compare plans in the pension category with those in the profit-sharing category</description>
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      <pubDate>Tue, 01 Mar 2011 14:41:17 GMT</pubDate>
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      <itunes:summary>Compare plans in the pension category with those in the profit-sharing category</itunes:summary>
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      <title>3-5 Define the term Keogh plan and calculate the maximum allowable deduction under a defined-contribution plan</title>
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      <pubDate>Wed, 10 Jun 2015 19:51:38 GMT</pubDate>
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      <title>4-0 Defined-Benefit, Cash-Balance, Target-Benefit, and Money-Purchase Pension Plans</title>
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      <description>Defined-Benefit, Cash-Balance, Target-Benefit, and Money-Purchase Pension Plans</description>
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      <pubDate>Tue, 01 Mar 2011 14:41:15 GMT</pubDate>
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      <itunes:summary>Defined-Benefit, Cash-Balance, Target-Benefit, and Money-Purchase Pension Plans</itunes:summary>
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      <title>4-1 Identify the types of benefit formulas available in a defined-benefit plan</title>
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      <description>Identify the types of benefit formulas available in a defined-benefit plan</description>
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      <pubDate>Tue, 01 Mar 2011 14:41:17 GMT</pubDate>
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      <itunes:summary>Identify the types of benefit formulas available in a defined-benefit plan</itunes:summary>
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      <title>4-2 Identify the key components in a unit-benefit formula. Also identify the appropriate candidate for a defined-benefit plan</title>
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      <description>Identify the key components in a unit-benefit formula. Also identify the appropriate candidate for a defined-benefit plan</description>
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      <pubDate>Tue, 01 Mar 2011 14:41:15 GMT</pubDate>
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      <itunes:summary>Identify the key components in a unit-benefit formula. Also identify the appropriate candidate for a defined-benefit plan</itunes:summary>
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      <title>4-3 Describe the basic features of a cash-balance plan. Also describe why large employers choose to convert traditional defined-benefit plans to a cash-balance arrangement</title>
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      <pubDate>Wed, 10 Jun 2015 19:52:47 GMT</pubDate>
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      <title>4-4 Describe the features of a money-purchase plan and why this plan design is not often chosen today</title>
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      <itunes:order>20</itunes:order>
      <description>Describe the features of a money-purchase plan and why this plan design is not often chosen today</description>
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      <pubDate>Tue, 01 Mar 2011 14:41:16 GMT</pubDate>
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      <itunes:duration>00:01:06</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Describe the features of a money-purchase plan and why this plan design is not often chosen today</itunes:summary>
    </item>
    <item>
      <title>4-5 Explain how a target-benefit plan is different than a defined-benefit plan, and why this plan design has fallen out of favor</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/B3/PF-Uvwo41pSe__dRHKj8X1kuCO1ErUy10m8oCo2Zk/hs326_ch04_lo_17-mp3-limelight.mp3</link>
      <itunes:order>21</itunes:order>
      <description>Explain how a target-benefit plan is different than a defined-benefit plan, and why this plan design has fallen out of favor</description>
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      <pubDate>Tue, 01 Mar 2011 14:41:17 GMT</pubDate>
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      <itunes:duration>00:02:42</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Explain how a target-benefit plan is different than a defined-benefit plan, and why this plan design has fallen out of favor</itunes:summary>
    </item>
    <item>
      <title>5-0 Profit-Sharing Plans, 401(k) Plans, Stock Bonus Plans, and ESOPs</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/GV/Yhs6JVGe-vuFuXzBYoZoUMOx_LGLIQzosUJVFoew4/hs326_ch05_overview-mp3-limelight.mp3</link>
      <itunes:order>22</itunes:order>
      <description>Profit-Sharing Plans, 401(k) Plans, Stock Bonus Plans, and ESOPs</description>
      <enclosure url="http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/GV/Yhs6JVGe-vuFuXzBYoZoUMOx_LGLIQzosUJVFoew4/hs326_ch05_overview-mp3-limelight.mp3" length="1762356" type="audio/mpeg" />
      <pubDate>Tue, 01 Mar 2011 14:41:16 GMT</pubDate>
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      <itunes:duration>00:01:14</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
      <itunes:summary>Profit-Sharing Plans, 401(k) Plans, Stock Bonus Plans, and ESOPs</itunes:summary>
    </item>
    <item>
      <title>5-1 Describe the characteristics of a profit-sharing plan that make it a popular plan design</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/N9/JEwJoEjeQZKgBADfYazwlO0GNA0CxUrh3HFkQ4X08/hs326_ch05_lo_18-mp3-limelight.mp3</link>
      <itunes:order>23</itunes:order>
      <description>Describe the characteristics of a profit-sharing plan that make it a popular plan design</description>
      <enclosure url="http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/N9/JEwJoEjeQZKgBADfYazwlO0GNA0CxUrh3HFkQ4X08/hs326_ch05_lo_18-mp3-limelight.mp3" length="3219362" type="audio/mpeg" />
      <pubDate>Tue, 01 Mar 2011 14:41:15 GMT</pubDate>
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      <itunes:duration>00:02:14</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
      <itunes:summary>Describe the characteristics of a profit-sharing plan that make it a popular plan design</itunes:summary>
    </item>
    <item>
      <title>5-2 Identify the features available in a 401(k) plan</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/e1/p130EhKn5XlSFtY7QQV2vmASGZBbrf7tzzQU7IcMU/hs326_ch05_lo_19-mp3-limelight.mp3</link>
      <itunes:order>24</itunes:order>
      <description>Identify the features available in a 401(k) plan</description>
      <enclosure url="http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/e1/p130EhKn5XlSFtY7QQV2vmASGZBbrf7tzzQU7IcMU/hs326_ch05_lo_19-mp3-limelight.mp3" length="2362964" type="audio/mpeg" />
      <pubDate>Tue, 01 Mar 2011 14:41:17 GMT</pubDate>
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      <itunes:duration>00:01:39</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
      <itunes:summary>Identify the features available in a 401(k) plan</itunes:summary>
    </item>
    <item>
      <title>5-3 Describe the special rules that apply to 401(k) plans</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/TK/q01wWQ4un6hWxhdGE9j8A5JihuB1KSJbEYapm2jYs/130408_hs326_hopkins_ch_05_seg_3-mp3_ll.mp3</link>
      <itunes:order>25</itunes:order>
      <description />
      <enclosure url="http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/TK/q01wWQ4un6hWxhdGE9j8A5JihuB1KSJbEYapm2jYs/130408_hs326_hopkins_ch_05_seg_3-mp3_ll.mp3" length="6677789" type="audio/mpeg" />
      <pubDate>Thu, 30 May 2013 20:28:45 GMT</pubDate>
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      <itunes:duration>00:06:57</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
    </item>
    <item>
      <title>5-4 Identify the design features that will help maximize participation in a 401(k) plan</title>
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      <itunes:order>26</itunes:order>
      <description>Identify the design features that will help maximize participation in a 401(k) plan</description>
      <enclosure url="http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/BL/1EpGwf338b0LByGVbnvI-hiIAKNw8prp3njnd9ykE/hs326_ch05_lo_21-mp3-limelight.mp3" length="11511881" type="audio/mpeg" />
      <pubDate>Tue, 01 Mar 2011 14:41:17 GMT</pubDate>
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      <itunes:duration>00:07:60</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
      <itunes:summary>Identify the design features that will help maximize participation in a 401(k) plan</itunes:summary>
    </item>
    <item>
      <title>5-5 Describe the special rules that apply to stock bonus plans and ESOPs and what objectives they can meet</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/KA/EKyEhG-7Syu7XS29HYZdLDJIsBPhzAuMxQQbFDvUs/hs326_ch05_lo_22-mp3-limelight.mp3</link>
      <itunes:order>27</itunes:order>
      <description>Describe the special rules that apply to stock bonus plans and ESOPs and what objectives they can meet</description>
      <enclosure url="http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/KA/EKyEhG-7Syu7XS29HYZdLDJIsBPhzAuMxQQbFDvUs/hs326_ch05_lo_22-mp3-limelight.mp3" length="8824195" type="audio/mpeg" />
      <pubDate>Tue, 01 Mar 2011 14:41:17 GMT</pubDate>
      <guid isPermaLink="false">e7ab1c6e686f4691a49a66c18044c4ef</guid>
      <itunes:duration>00:06:08</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
      <itunes:summary>Describe the special rules that apply to stock bonus plans and ESOPs and what objectives they can meet</itunes:summary>
    </item>
    <item>
      <title>6-0 SEPs, SIMPLEs, and 403(b) Plans</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/m1/_g1H13pYTOByB4qErOTa1-7YpKz_UEavPz4CLJn2E/hs326_ch06_lo_overview-mp3-limelight.mp3</link>
      <itunes:order>28</itunes:order>
      <description>SEPs, SIMPLEs, and 403(b) Plans</description>
      <enclosure url="http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/m1/_g1H13pYTOByB4qErOTa1-7YpKz_UEavPz4CLJn2E/hs326_ch06_lo_overview-mp3-limelight.mp3" length="773047" type="audio/mpeg" />
      <pubDate>Tue, 01 Mar 2011 14:41:45 GMT</pubDate>
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      <itunes:duration>00:00:32</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
      <itunes:summary>SEPs, SIMPLEs, and 403(b) Plans</itunes:summary>
    </item>
    <item>
      <title>6-1 Compare simplified employee pensions (SEPs) to qualified plans, and identify when a SEP is a good alternative to a profit-sharing plan</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/LS/g3QErM6A4OGzqBrAEzRq6kTKcs4p-SXDn6Ri7lNRM/hs326_ch06_lo_23-mp3-limelight.mp3</link>
      <itunes:order>29</itunes:order>
      <description>Compare simplified employee pensions (SEPs) to qualified plans, and identify when a SEP is a good alternative to a profit-sharing plan</description>
      <enclosure url="http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/LS/g3QErM6A4OGzqBrAEzRq6kTKcs4p-SXDn6Ri7lNRM/hs326_ch06_lo_23-mp3-limelight.mp3" length="5940903" type="audio/mpeg" />
      <pubDate>Tue, 01 Mar 2011 14:41:45 GMT</pubDate>
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      <itunes:duration>00:04:08</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
      <itunes:summary>Compare simplified employee pensions (SEPs) to qualified plans, and identify when a SEP is a good alternative to a profit-sharing plan</itunes:summary>
    </item>
    <item>
      <title>6-2 Describe the SIMPLE plan and discuss when its use would be appropriate</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/17/MAuNcBK44sH3FyRR0DAPf11o0_MykWdxI9KdbkMnc/hs326_ch06_lo_24-mp3-limelight.mp3</link>
      <itunes:order>30</itunes:order>
      <description>Describe the SIMPLE plan and discuss when its use would be appropriate</description>
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      <pubDate>Tue, 01 Mar 2011 14:41:45 GMT</pubDate>
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      <itunes:duration>00:02:55</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
      <itunes:summary>Describe the SIMPLE plan and discuss when its use would be appropriate</itunes:summary>
    </item>
    <item>
      <title>6-3 Describe a 403(b) plan with regard to how it can be funded, the applicable legal requirements, and the determination of an individual's maximum contribution</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/ru/5jLWCVer6ri7Wq4Dj3DdgTU9gxrKdBguyZ_4XMg-Q/hs326_ch06_lo_25-mp3-limelight.mp3</link>
      <itunes:order>31</itunes:order>
      <description>Describe a 403(b) plan with regard to how it can be funded, the applicable legal requirements, and the determination of an individual's maximum contribution</description>
      <enclosure url="http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/ru/5jLWCVer6ri7Wq4Dj3DdgTU9gxrKdBguyZ_4XMg-Q/hs326_ch06_lo_25-mp3-limelight.mp3" length="6115819" type="audio/mpeg" />
      <pubDate>Tue, 01 Mar 2011 14:41:46 GMT</pubDate>
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      <itunes:duration>00:04:15</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
      <itunes:summary>Describe a 403(b) plan with regard to how it can be funded, the applicable legal requirements, and the determination of an individual's maximum contribution</itunes:summary>
    </item>
    <item>
      <title>7-0 Coverage, Eligibility, and Participation Rules</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/C9/HXJTL8o0e-F6JFSQLBFeaccfLk2JrVKEcjZvF0Vb8/hs326_ch07_overview-mp3-limelight.mp3</link>
      <itunes:order>32</itunes:order>
      <description>Coverage, Eligibility, and Participation Rules</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:49 GMT</pubDate>
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      <itunes:duration>00:01:04</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
      <itunes:summary>Coverage, Eligibility, and Participation Rules</itunes:summary>
    </item>
    <item>
      <title>7-1 Explain how the adoption agreement can help facilitate the plan design process</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Zp/3X3OhVfsNm4-Zz7af-CUtTle9W9LwUqocqbTssrr0/hs326_ch07_lo_26-mp3-limelight.mp3</link>
      <itunes:order>33</itunes:order>
      <description>Explain how the adoption agreement can help facilitate the plan design process</description>
      <enclosure url="http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Zp/3X3OhVfsNm4-Zz7af-CUtTle9W9LwUqocqbTssrr0/hs326_ch07_lo_26-mp3-limelight.mp3" length="1805615" type="audio/mpeg" />
      <pubDate>Tue, 01 Mar 2011 14:42:46 GMT</pubDate>
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      <itunes:duration>00:01:15</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
      <itunes:summary>Explain how the adoption agreement can help facilitate the plan design process</itunes:summary>
    </item>
    <item>
      <title>7-2 Determine whether a qualified plan satisfies the minimum coverage requirements of Code Sec. 410(b) and the minimum participation rule of Code Sec. 401(a)26</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Q0/6bAXObiZOR-6HIxbMntaFGcX__aJRIQn-m0ONONRg/hs326_ch07_lo_27-mp3-limelight.mp3</link>
      <itunes:order>34</itunes:order>
      <description>Determine whether a qualified plan satisfies the minimum coverage requirements of Code Sec. 410(b) and the minimum participation rule of Code Sec. 401(a)26</description>
      <enclosure url="http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Q0/6bAXObiZOR-6HIxbMntaFGcX__aJRIQn-m0ONONRg/hs326_ch07_lo_27-mp3-limelight.mp3" length="6222399" type="audio/mpeg" />
      <pubDate>Tue, 01 Mar 2011 14:42:47 GMT</pubDate>
      <guid isPermaLink="false">804f7c0d59ed4ccaaf99163e29bccedc</guid>
      <itunes:duration>00:04:19</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Determine whether a qualified plan satisfies the minimum coverage requirements of Code Sec. 410(b) and the minimum participation rule of Code Sec. 401(a)26</itunes:summary>
    </item>
    <item>
      <title>7-3 Identify the planning opportunities under the minimum coverage rules</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/RH/ZxNJmfhsSF-8G6LQ0GfJRMxz8nD_hpOZM_IXipI_I/hs326_ch07_lo_28-mp3-limelight.mp3</link>
      <itunes:order>35</itunes:order>
      <description>Identify the planning opportunities under the minimum coverage rules</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:45 GMT</pubDate>
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      <itunes:duration>00:01:53</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Identify the planning opportunities under the minimum coverage rules</itunes:summary>
    </item>
    <item>
      <title>7-4 Explain the rules for determining when participation must begin</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/IS/WBmwq8f1da4EIUmAUb9HVzI1Kbees0cLe4EWkvTk0/hs326_ch07_lo_29-mp3-limelight.mp3</link>
      <itunes:order>36</itunes:order>
      <description>Explain the rules for determining when participation must begin</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:49 GMT</pubDate>
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      <itunes:duration>00:02:47</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Explain the rules for determining when participation must begin</itunes:summary>
    </item>
    <item>
      <title>7-5 Describe the impact of the controlled group, affiliated service group, and leased-employee rules on tax-advantaged retirement plans</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/GJ/zJEoyg6eLMvcAs2FOazs9bOjrxOr0bM9ANaCAJ7t8/hs326_ch07_lo_30-mp3-limelight.mp3</link>
      <itunes:order>37</itunes:order>
      <description>Describe the impact of the controlled group, affiliated service group, and leased-employee rules on tax-advantaged retirement plans</description>
      <enclosure url="http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/GJ/zJEoyg6eLMvcAs2FOazs9bOjrxOr0bM9ANaCAJ7t8/hs326_ch07_lo_30-mp3-limelight.mp3" length="11053589" type="audio/mpeg" />
      <pubDate>Tue, 01 Mar 2011 14:42:49 GMT</pubDate>
      <guid isPermaLink="false">beb1ddb4d45343c0893a78e7e4eccbed</guid>
      <itunes:duration>00:07:41</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Describe the impact of the controlled group, affiliated service group, and leased-employee rules on tax-advantaged retirement plans</itunes:summary>
    </item>
    <item>
      <title>8-0 Design Benefit Formulas and Employee Contributions</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/8u/2WWtSVxwz4RXz4jhySXJkm_H6szivsSIgrBlcAP6o/hs326_ch08_overview--mp3-limelight.mp3</link>
      <itunes:order>38</itunes:order>
      <description>Design Benefit Formulas and Employee Contributions</description>
      <enclosure url="http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/8u/2WWtSVxwz4RXz4jhySXJkm_H6szivsSIgrBlcAP6o/hs326_ch08_overview--mp3-limelight.mp3" length="1095294" type="audio/mpeg" />
      <pubDate>Wed, 02 Mar 2011 14:59:45 GMT</pubDate>
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      <itunes:summary>Design Benefit Formulas and Employee Contributions</itunes:summary>
    </item>
    <item>
      <title>8-1 Identify the rules that relate to the service and compensation that can be considered in a plan's benefit formula</title>
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      <pubDate>Wed, 10 Jun 2015 19:49:30 GMT</pubDate>
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      <itunes:duration>00:07:26</itunes:duration>
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      <title>8-2 Explain the strategies for satisfying the nondiscrimination rules for defined-contribution plans- Part 1</title>
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      <pubDate>Wed, 10 Jun 2015 19:53:08 GMT</pubDate>
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      <itunes:duration>00:13:27</itunes:duration>
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      <title>8-3 Explain the strategies for satisfying the nondiscrimination rules for defined-benefit plans</title>
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      <description>Explain the strategies for satisfying the nondiscrimination rules for defined-benefit plans</description>
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      <pubDate>Wed, 02 Mar 2011 14:59:45 GMT</pubDate>
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      <itunes:summary>Explain the strategies for satisfying the nondiscrimination rules for defined-benefit plans</itunes:summary>
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    <item>
      <title>8-4 Discuss the past and current role of voluntary employee after-tax contributions and describe the nondiscrimination rules that apply to these types of contributions</title>
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      <pubDate>Wed, 10 Jun 2015 19:52:22 GMT</pubDate>
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      <itunes:duration>00:02:02</itunes:duration>
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    <item>
      <title>9-0 Helping Clients Choose the Best Loan, Vesting, and Retirement-Age Provisions</title>
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      <description>Helping Clients Choose the Best Loan, Vesting, and Retirement-Age Provisions</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:45 GMT</pubDate>
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      <itunes:duration>00:00:56</itunes:duration>
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      <itunes:summary>Helping Clients Choose the Best Loan, Vesting, and Retirement-Age Provisions</itunes:summary>
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    <item>
      <title>9-1 Describe the reasons for including participant loans in a client's plan and the legal requirements that apply</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Lp/_OQvVp1I5HGRku5dT0wOmH9A1ztMTi4mXSSQ2iibY/hs326_ch09_lo_35-mp3-limelight.mp3</link>
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      <description>Describe the reasons for including participant loans in a client's plan and the legal requirements that apply</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:47 GMT</pubDate>
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      <itunes:summary>Describe the reasons for including participant loans in a client's plan and the legal requirements that apply</itunes:summary>
    </item>
    <item>
      <title>9-2 Explain the vesting requirements applicable to qualified retirement plans</title>
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      <description>Explain the vesting requirements applicable to qualified retirement plans</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:46 GMT</pubDate>
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      <itunes:duration>00:05:39</itunes:duration>
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      <itunes:summary>Explain the vesting requirements applicable to qualified retirement plans</itunes:summary>
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    <item>
      <title>9-3 Identify the design considerations associated with choosing normal, early, and deferred retirement provisions</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/QM/9Oday87MGjEH2CwRkUp7dR-eSMLdnYo0bX8BvlL28/hs326_ch09_lo_37-mp3-limelight.mp3</link>
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      <description>Identify the design considerations associated with choosing normal, early, and deferred retirement provisions</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:45 GMT</pubDate>
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      <itunes:duration>00:02:44</itunes:duration>
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      <itunes:summary>Identify the design considerations associated with choosing normal, early, and deferred retirement provisions</itunes:summary>
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    <item>
      <title>9-4 Planning for Retirement Needs</title>
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      <pubDate>Wed, 10 Jun 2015 19:52:36 GMT</pubDate>
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      <itunes:duration>00:03:46</itunes:duration>
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    <item>
      <title>10-0 Death and Disability Benefits; Top-Heavy Rules</title>
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      <description>Death and Disability Benefits; Top-Heavy Rules</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:49 GMT</pubDate>
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      <itunes:duration>00:00:43</itunes:duration>
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      <itunes:summary>Death and Disability Benefits; Top-Heavy Rules</itunes:summary>
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    <item>
      <title>10-1 Explain the death benefit requirements that apply to qualified plans</title>
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      <description>Explain the death benefit requirements that apply to qualified plans</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:48 GMT</pubDate>
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      <itunes:summary>Explain the death benefit requirements that apply to qualified plans</itunes:summary>
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    <item>
      <title>10-2 Understand how the incidental death benefit requirements limit the amount of life insurance in a qualified plan</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/SL/HRgMjlW4SPONm6XivEhOoiF_X_2MOIebQuiFBiiwM/hs326_ch10_lo_39-mp3-limelight.mp3</link>
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      <description>Understand how the incidental death benefit requirements limit the amount of life insurance in a qualified plan</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:49 GMT</pubDate>
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      <itunes:duration>00:04:20</itunes:duration>
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      <itunes:summary>Understand how the incidental death benefit requirements limit the amount of life insurance in a qualified plan</itunes:summary>
    </item>
    <item>
      <title>10-3 Describe why preretirement death benefits are typically provided outside of the qualified retirement plan</title>
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      <itunes:order>51</itunes:order>
      <description>Describe why preretirement death benefits are typically provided outside of the qualified retirement plan</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:49 GMT</pubDate>
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      <itunes:duration>00:01:38</itunes:duration>
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      <itunes:summary>Describe why preretirement death benefits are typically provided outside of the qualified retirement plan</itunes:summary>
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    <item>
      <title>10-4 Describe common disability provisions found in qualified retirement plans</title>
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      <itunes:order>52</itunes:order>
      <description>Describe common disability provisions found in qualified retirement plans</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:49 GMT</pubDate>
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      <itunes:duration>00:01:09</itunes:duration>
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      <itunes:summary>Describe common disability provisions found in qualified retirement plans</itunes:summary>
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    <item>
      <title>10-5 Determine when a plan is top-heavy, and describe the additional restrictions that apply to a top-heavy plan</title>
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      <itunes:order>53</itunes:order>
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      <pubDate>Wed, 10 Jun 2015 19:49:08 GMT</pubDate>
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      <itunes:duration>00:03:33</itunes:duration>
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    <item>
      <title>11-0 Plan Funding and Investing</title>
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      <description>Plan Funding and Investing</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:45 GMT</pubDate>
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      <title>11-1 Describe the funding requirements that apply to a qualified plan</title>
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      <description>Describe the funding requirements that apply to a qualified plan</description>
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      <title>11-2 Identify the various funding instruments, and describe in detail how a trust operates</title>
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      <description>Identify the various funding instruments, and describe in detail how a trust operates</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:48 GMT</pubDate>
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    <item>
      <title>11-3 Discuss the importance of investment guidelines</title>
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      <description>Discuss the importance of investment guidelines</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:46 GMT</pubDate>
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    <item>
      <title>11-4 Describe investment characteristics that are relevant in pension investing</title>
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      <description>Describe investment characteristics that are relevant in pension investing</description>
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      <itunes:summary>Describe investment characteristics that are relevant in pension investing</itunes:summary>
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    <item>
      <title>12-0 Fiduciary Responsibility</title>
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      <description>Fiduciary Responsibility</description>
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      <itunes:summary>Fiduciary Responsibility</itunes:summary>
    </item>
    <item>
      <title>12-1 Identify the scope of the fiduciary rules that apply to retirement plans</title>
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      <description>Identify the scope of the fiduciary rules that apply to retirement plans</description>
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      <itunes:duration>00:02:43</itunes:duration>
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      <itunes:summary>Identify the scope of the fiduciary rules that apply to retirement plans</itunes:summary>
    </item>
    <item>
      <title>12-2 Identify the affirmative duties of those plan fiduciaries who are involved in the investment of plan assets</title>
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      <itunes:order>61</itunes:order>
      <description>Identify the affirmative duties of those plan fiduciaries who are involved in the investment of plan assets</description>
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      <itunes:summary>Identify the affirmative duties of those plan fiduciaries who are involved in the investment of plan assets</itunes:summary>
    </item>
    <item>
      <title>12-3 Explain the individual account plan exception that limits fiduciary liability when participants make investment decisions</title>
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      <description>Explain the individual account plan exception that limits fiduciary liability when participants make investment decisions</description>
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      <itunes:duration>00:02:60</itunes:duration>
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      <itunes:summary>Explain the individual account plan exception that limits fiduciary liability when participants make investment decisions</itunes:summary>
    </item>
    <item>
      <title>12-4 Identify what the prohibited transaction rules are intended to accomplish and how they work</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/dS/EUf_TKxGp54OLvqgsVyTu_lJXBadftZlwoMiHUz8w/hs326_ch12_lo_50-mp3-limelight.mp3</link>
      <itunes:order>63</itunes:order>
      <description>Identify what the prohibited transaction rules are intended to accomplish and how they work</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:49 GMT</pubDate>
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      <itunes:summary>Identify what the prohibited transaction rules are intended to accomplish and how they work</itunes:summary>
    </item>
    <item>
      <title>12-5 Describe the impact of failing to satisfy the fiduciary rules and ways to protect the plan and fiduciaries</title>
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      <description>Describe the impact of failing to satisfy the fiduciary rules and ways to protect the plan and fiduciaries</description>
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      <itunes:duration>00:03:02</itunes:duration>
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      <itunes:summary>Describe the impact of failing to satisfy the fiduciary rules and ways to protect the plan and fiduciaries</itunes:summary>
    </item>
    <item>
      <title>13-0 Plan Installation and Administration</title>
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      <itunes:order>65</itunes:order>
      <description>Plan Installation and Administration</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:45 GMT</pubDate>
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      <itunes:duration>00:00:43</itunes:duration>
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      <itunes:summary>Plan Installation and Administration</itunes:summary>
    </item>
    <item>
      <title>13-1 Describe the steps that must be taken to install a corporate plan</title>
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      <itunes:order>66</itunes:order>
      <description>Describe the steps that must be taken to install a corporate plan</description>
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      <itunes:duration>00:03:46</itunes:duration>
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      <itunes:summary>Describe the steps that must be taken to install a corporate plan</itunes:summary>
    </item>
    <item>
      <title>13-2 Identify the key ongoing responsibilities of plan administration</title>
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      <description>Identify the key ongoing responsibilities of plan administration</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:48 GMT</pubDate>
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      <itunes:summary>Identify the key ongoing responsibilities of plan administration</itunes:summary>
    </item>
    <item>
      <title>13-3 Describe how divorce and compliance problems can complicate plan administration</title>
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      <description>Describe how divorce and compliance problems can complicate plan administration</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:46 GMT</pubDate>
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      <itunes:duration>00:02:23</itunes:duration>
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      <itunes:summary>Describe how divorce and compliance problems can complicate plan administration</itunes:summary>
    </item>
    <item>
      <title>14-0 Plan Termination</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Zi/dLgySPOK77Lirs4T6g-paOPYZN1uSg0dHlDT3Bsvk/hs326_ch14_overview-mp3-limelight.mp3</link>
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      <description>Plan Termination</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:48 GMT</pubDate>
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      <itunes:duration>00:01:05</itunes:duration>
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      <itunes:summary>Plan Termination</itunes:summary>
    </item>
    <item>
      <title>14-1 Identify reasons for, alternatives to, and limitations on terminating a qualified retirement plan</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/X3/AbScNofeEYvEPAlrCZvn-4-bMhtXAtjvOOgTO7G2E/hs326_ch14_lo_55-mp3-limelight.mp3</link>
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      <description>Identify reasons for, alternatives to, and limitations on terminating a qualified retirement plan</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:46 GMT</pubDate>
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      <itunes:duration>00:02:49</itunes:duration>
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      <itunes:summary>Identify reasons for, alternatives to, and limitations on terminating a qualified retirement plan</itunes:summary>
    </item>
    <item>
      <title>14-2 Describe the steps for terminating a defined-contribution plan</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/xv/Ce-PPtCCqva5D4aLZPqK11sdMTXzccm8Pe8BK1daI/hs326_ch14_lo_56-mp3-limelight.mp3</link>
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      <description>Describe the steps for terminating a defined-contribution plan</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:47 GMT</pubDate>
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      <itunes:duration>00:00:48</itunes:duration>
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      <itunes:summary>Describe the steps for terminating a defined-contribution plan</itunes:summary>
    </item>
    <item>
      <title>14-3 Describe the steps for terminating a defined-benefit plan</title>
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      <itunes:order>72</itunes:order>
      <description>Describe the steps for terminating a defined-benefit plan</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:49 GMT</pubDate>
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      <itunes:duration>00:01:56</itunes:duration>
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      <itunes:summary>Describe the steps for terminating a defined-benefit plan</itunes:summary>
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    <item>
      <title>14-4 Identify the impact of reverting assets to the employer in a defined-benefit plan</title>
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      <itunes:order>73</itunes:order>
      <description>Identify the impact of reverting assets to the employer in a defined-benefit plan</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:45 GMT</pubDate>
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      <itunes:duration>00:01:28</itunes:duration>
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      <itunes:summary>Identify the impact of reverting assets to the employer in a defined-benefit plan</itunes:summary>
    </item>
    <item>
      <title>14-5 Explain what is unique about the distribution of plan assets at the time of plan termination</title>
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      <itunes:order>74</itunes:order>
      <description>Explain what is unique about the distribution of plan assets at the time of plan termination</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:49 GMT</pubDate>
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      <itunes:duration>00:01:38</itunes:duration>
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      <itunes:summary>Explain what is unique about the distribution of plan assets at the time of plan termination</itunes:summary>
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    <item>
      <title>14-6 Review the circumstances in which a plan may be terminated by operation of law</title>
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      <itunes:order>75</itunes:order>
      <description>Review the circumstances in which a plan may be terminated by operation of law</description>
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      <pubDate>Tue, 01 Mar 2011 14:42:46 GMT</pubDate>
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      <itunes:summary>Review the circumstances in which a plan may be terminated by operation of law</itunes:summary>
    </item>
    <item>
      <title>15-0 Nonqualified Retirement Plans: An Overview</title>
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      <description>Nonqualified Retirement Plans: An Overview</description>
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      <pubDate>Wed, 02 Mar 2011 15:02:45 GMT</pubDate>
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      <itunes:duration>00:01:03</itunes:duration>
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      <itunes:summary>Nonqualified Retirement Plans: An Overview</itunes:summary>
    </item>
    <item>
      <title>15-1 Compare nonqualified plans with qualified plans</title>
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      <description>Compare nonqualified plans with qualified plans</description>
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      <pubDate>Wed, 02 Mar 2011 15:02:45 GMT</pubDate>
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      <itunes:duration>00:01:23</itunes:duration>
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      <title>15-2 Discuss the tax implications of a nonqualified plan</title>
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      <title>15-3 Choose the appropriate nonqualified plan for the employer</title>
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      <title>15-4 Identify the key design considerations when establishing a nonqualified plan</title>
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      <description>Identify the key design considerations when establishing a nonqualified plan</description>
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      <title>15-5 Review the funding requirements and the advantages of funding with life insurance</title>
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      <title>15-6 Describe how a plan can be designed to better protect the interests of the participants</title>
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      <title>15-7 Discuss the installation and administration concerns for nonqualified plans</title>
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      <title>15-8 Explain when Code Sec. 457 applies to a deferred-compensation arrangement</title>
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      <itunes:duration>00:02:10</itunes:duration>
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      <title>15-9 Describe an executive-bonus life insurance plan</title>
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      <description>Describe an executive-bonus life insurance plan</description>
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      <title>16-0 Equity-Based Compensation Plans: An Overview</title>
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      <description>Equity-Based Compensation Plans: An Overview</description>
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      <pubDate>Wed, 02 Mar 2011 15:03:15 GMT</pubDate>
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      <title>16-1 Identify the reasons for using equity-based compensation</title>
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      <pubDate>Wed, 02 Mar 2011 15:03:15 GMT</pubDate>
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      <title>16-2 Identify the factors in assessing whether one or more forms of equity-based compensation are appropriate for a particular closely held corporation</title>
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      <pubDate>Wed, 02 Mar 2011 15:03:15 GMT</pubDate>
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      <itunes:duration>00:03:57</itunes:duration>
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      <title>16-3 Describe common features of a nonqualified stock option program and the tax consequences of such a program</title>
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      <description>Describe common features of a nonqualified stock option program and the tax consequences of such a program</description>
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      <pubDate>Wed, 02 Mar 2011 15:03:15 GMT</pubDate>
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      <itunes:duration>00:02:36</itunes:duration>
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      <title>16-4 Compare incentive stock options with nonqualified options</title>
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      <description>Compare incentive stock options with nonqualified options</description>
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      <itunes:duration>00:04:31</itunes:duration>
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      <title>16-5 Identify uses of employee stock purchase plans and the advantages of such programs</title>
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      <pubDate>Wed, 02 Mar 2011 15:03:15 GMT</pubDate>
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      <title>16-6 Explain the tax treatment of restricted stock, phantom stock, and stock appreciation rights programs</title>
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      <description>Explain the tax treatment of restricted stock, phantom stock, and stock appreciation rights programs</description>
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      <title>17-0 Individual Retirement Plans—Part I</title>
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      <pubDate>Thu, 30 May 2013 20:27:45 GMT</pubDate>
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      <title>17-1 Identify the different types of individual retirement arrangements</title>
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      <pubDate>Thu, 30 May 2013 20:26:45 GMT</pubDate>
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      <title>17-2 Describe the contribution limits that apply to IRAs and Roth IRAs</title>
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      <pubDate>Thu, 30 May 2013 20:28:45 GMT</pubDate>
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      <title>17-3 Determine who is eligible to make deductible and nondeductible IRA contributions</title>
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      <pubDate>Wed, 10 Jun 2015 19:46:57 GMT</pubDate>
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      <title>17-4 Determine who is eligible to make a Roth IRA contribution</title>
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      <pubDate>Wed, 10 Jun 2015 19:46:54 GMT</pubDate>
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      <title>17-5 Describe a Roth IRA conversion and when this transaction is allowed</title>
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      <title>18-0 Individual Retirement  Plans—Part II</title>
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      <title>18-1 Describe the two types of funding vehicles that can be used with IRAs</title>
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      <description>Describe the two types of funding vehicles that can be used with IRAs</description>
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      <title>18-2 Identify appropriate as well as prohibited investments in an IRA</title>
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      <title>18-3 Discuss appropriate uses of IRAs and Roth IRAs</title>
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      <description>Discuss appropriate uses of IRAs and Roth IRAs</description>
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      <title>18-4 Planning for Retirement Needs</title>
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      <title>19-0 Social Security</title>
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      <description>Social Security</description>
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      <itunes:summary>Social Security</itunes:summary>
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      <title>19-1 Identify workers who are and those who are not covered by the Social Security system</title>
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      <description>Identify workers who are and those who are not covered by the Social Security system</description>
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      <itunes:summary>Identify workers who are and those who are not covered by the Social Security system</itunes:summary>
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      <title>19-2 Understand the breadth of coverage that Social Security provides concerning the retirement security of Americans</title>
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      <description>Understand the breadth of coverage that Social Security provides concerning the retirement security of Americans</description>
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      <title>19-3 Describe how Social Security is funded</title>
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      <pubDate>Wed, 10 Jun 2015 19:47:26 GMT</pubDate>
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      <title>19-4 Explain the eligibility requirements for retirement benefits, survivors benefits, and disability benefits</title>
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      <pubDate>Wed, 10 Jun 2015 19:53:08 GMT</pubDate>
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      <itunes:duration>00:02:14</itunes:duration>
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      <title>19-5 List and explain the types of benefits clients receive from the Social Security system</title>
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      <description>List and explain the types of benefits clients receive from the Social Security system</description>
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      <pubDate>Wed, 02 Mar 2011 15:03:45 GMT</pubDate>
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      <title>19-6 Describe how to calculate Social Security benefits</title>
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      <pubDate>Wed, 10 Jun 2015 19:48:10 GMT</pubDate>
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      <itunes:duration>00:01:51</itunes:duration>
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      <title>19-7 Identify the impact of taking benefits early or late and what happens if an individual works after benefits begin</title>
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      <pubDate>Wed, 10 Jun 2015 19:47:28 GMT</pubDate>
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      <title>19-8 Explain how to request information about and apply for benefits</title>
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      <description>Explain how to request information about and apply for benefits</description>
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      <pubDate>Wed, 02 Mar 2011 15:03:45 GMT</pubDate>
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      <title>19-9 Calculate the portion of Social Security benefits that is subject to tax</title>
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      <description>Calculate the portion of Social Security benefits that is subject to tax</description>
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      <itunes:summary>Calculate the portion of Social Security benefits that is subject to tax</itunes:summary>
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      <title>19-10 Determine when it is appropriate to begin benefits prior to full retirement age</title>
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      <description>Determine when it is appropriate to begin benefits prior to full retirement age</description>
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      <title>20-0 Introduction to Individual Retirement Planning</title>
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      <description>Introduction to Individual Retirement Planning</description>
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    <item>
      <title>20-1 List the skills that a pension student has learned regarding individual retirement planning</title>
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      <description>List the skills that a pension student has learned regarding individual retirement planning</description>
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      <title>20-2 Identify the role of the retirement planner and the steps in the retirement planning process</title>
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      <description>Identify the role of the retirement planner and the steps in the retirement planning process</description>
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    <item>
      <title>20-3 Describe the critical issues that affect retirement planning</title>
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      <description>Describe the critical issues that affect retirement planning</description>
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      <itunes:summary>Describe the critical issues that affect retirement planning</itunes:summary>
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    <item>
      <title>20-4 Discuss the retirement ladder</title>
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      <description>Discuss the retirement ladder</description>
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      <pubDate>Wed, 02 Mar 2011 15:03:45 GMT</pubDate>
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      <itunes:duration>00:03:05</itunes:duration>
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      <itunes:summary>Discuss the retirement ladder</itunes:summary>
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    <item>
      <title>21-0 Retirement Needs Analysis: The Assumptions</title>
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      <itunes:order>120</itunes:order>
      <description>Retirement Needs Analysis: The Assumptions</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:00:46</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Retirement Needs Analysis: The Assumptions</itunes:summary>
    </item>
    <item>
      <title>21-1 Discuss the factors that should be considered when choosing a retirement age and a life expectancy assumption</title>
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      <itunes:order>121</itunes:order>
      <description>Discuss the factors that should be considered when choosing a retirement age and a life expectancy assumption</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:03:44</itunes:duration>
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      <itunes:summary>Discuss the factors that should be considered when choosing a retirement age and a life expectancy assumption</itunes:summary>
    </item>
    <item>
      <title>21-2 Describe the replacement-ratio approach for determining the income needed in the first year of retirement</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/wN/dPS4jtdzUXtQugRQDqdP3iyqaB9ZUduWvKNwOq8SM/hs326_ch21_lo_99-mp3-limelight.mp3</link>
      <itunes:order>122</itunes:order>
      <description>Describe the replacement-ratio approach for determining the income needed in the first year of retirement</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:02:17</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Describe the replacement-ratio approach for determining the income needed in the first year of retirement</itunes:summary>
    </item>
    <item>
      <title>21-3 Describe the expense method approach for determining the income needed in the first year of retirement</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/J4/cgqDL7PlYOQt1nNh3nOZWRwa0F2EUa8eZv6Hw8nSY/hs326_ch21_lo_100-mp3-limelight.mp3</link>
      <itunes:order>123</itunes:order>
      <description>Describe the expense method approach for determining the income needed in the first year of retirement</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:00:56</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Describe the expense method approach for determining the income needed in the first year of retirement</itunes:summary>
    </item>
    <item>
      <title>21-4 Describe the impact that inflation has on the funds needed for retirement</title>
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      <itunes:order>124</itunes:order>
      <description>Describe the impact that inflation has on the funds needed for retirement</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:01:50</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Describe the impact that inflation has on the funds needed for retirement</itunes:summary>
    </item>
    <item>
      <title>21-5 Discuss the total return on investment assumption and some of the common retirement investing strategies that help to shape it</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/31/WgzI32GJBjglun6G-_3BGWCulPRQdO4jX6KN8mNWo/hs326_ch21_lo_102-mp3-limelight.mp3</link>
      <itunes:order>125</itunes:order>
      <description>Discuss the total return on investment assumption and some of the common retirement investing strategies that help to shape it</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:03:02</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Discuss the total return on investment assumption and some of the common retirement investing strategies that help to shape it</itunes:summary>
    </item>
    <item>
      <title>22-0 Determining Postretirement Monetary Needs—Case Study</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/uU/U_hssHPx31IprtIw89KcrQBjDbyyNtH3IkP9ePjGw/hs326_ch22_overview-mp3-limelight.mp3</link>
      <itunes:order>126</itunes:order>
      <description>Determining Postretirement Monetary Needs—Case Study</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:01:01</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
      <itunes:summary>Determining Postretirement Monetary Needs—Case Study</itunes:summary>
    </item>
    <item>
      <title>22-1 Explain the steps used when determining the amount of the postretirement monetary need</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Z_/BoyH3FUOqQ04qtnvcK4yL9zBNIlRCh5rZ4wiprk38/hs326_ch22_lo_103-mp3-limelight.mp3</link>
      <itunes:order>127</itunes:order>
      <description>Explain the steps used when determining the amount of the postretirement monetary need</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:03:22</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
      <itunes:summary>Explain the steps used when determining the amount of the postretirement monetary need</itunes:summary>
    </item>
    <item>
      <title>22-2 Discuss the methods that can be used for establishing a savings schedule</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/tl/W7TSBVU3CmEuEDagZ1GNMwAhny6lmlPtHUUf-ekIc/hs326_ch22_lo_104-mp3-limelight.mp3</link>
      <itunes:order>128</itunes:order>
      <description>Discuss the methods that can be used for establishing a savings schedule</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:01:04</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Discuss the methods that can be used for establishing a savings schedule</itunes:summary>
    </item>
    <item>
      <title>22-3 Determine a client's retirement need using a worksheet</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/N_/U1eQgHxC3Dn6k5KXwDYipU8YbH1OKdyj_Ut5rfZ6A/hs326_ch22_lo_105-mp3-limelight.mp3</link>
      <itunes:order>129</itunes:order>
      <description>Determine a client's retirement need using a worksheet</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:01:29</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Determine a client's retirement need using a worksheet</itunes:summary>
    </item>
    <item>
      <title>23-0 Additional Retirement Planning Issues</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/rD/KEWvWZZewx3AorqgX3hW_5IdVqiXbq0Fy-FOptTAk/hs326_ch23_overview-mp3-limelight.mp3</link>
      <itunes:order>130</itunes:order>
      <description>Additional Retirement Planning Issues</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:00:26</itunes:duration>
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      <itunes:summary>Additional Retirement Planning Issues</itunes:summary>
    </item>
    <item>
      <title>23-1 Identify what a client needs to know about the home as a financial asset</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/5q/c35J9tYoZN_VJiquat3Xu6zZgtbg0dQkb_jq3j6G0/hs326_ch23_lo_106-mp3-limelight.mp3</link>
      <itunes:order>131</itunes:order>
      <description>Identify what a client needs to know about the home as a financial asset</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:02:33</itunes:duration>
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      <itunes:summary>Identify what a client needs to know about the home as a financial asset</itunes:summary>
    </item>
    <item>
      <title>23-2 Describe housing alternatives, including age-restricted housing and life-care communities</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Xs/aD_Si7S_3PufQDoVy4Fz34FAwebT2GhCnVOhSdJOA/hs326_ch23_lo_107-mp3-limelight.mp3</link>
      <itunes:order>132</itunes:order>
      <description>Describe housing alternatives, including age-restricted housing and life-care communities</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:03:21</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Describe housing alternatives, including age-restricted housing and life-care communities</itunes:summary>
    </item>
    <item>
      <title>23-3 List the factors to consider when a client decides to retire out of state</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Tg/zERdypKANzkeN8Hp1nzEGd-ZGHBCOqRKSBUVZEUdY/hs326_ch23_lo_108-mp3-limelight.mp3</link>
      <itunes:order>133</itunes:order>
      <description>List the factors to consider when a client decides to retire out of state</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:00:55</itunes:duration>
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      <itunes:summary>List the factors to consider when a client decides to retire out of state</itunes:summary>
    </item>
    <item>
      <title>23-4 Review ways to use the home as a financial asset</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Hu/2d_wfBZOfVwQkIo6fEBkicymtNM_h5b8VeKXnxJ1c/hs326_ch23_lo_109-mp3-limelight.mp3</link>
      <itunes:order>134</itunes:order>
      <description>Review ways to use the home as a financial asset</description>
      <enclosure url="http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Hu/2d_wfBZOfVwQkIo6fEBkicymtNM_h5b8VeKXnxJ1c/hs326_ch23_lo_109-mp3-limelight.mp3" length="4646275" type="audio/mpeg" />
      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:03:14</itunes:duration>
      <itunes:explicit>no</itunes:explicit>
      <itunes:keywords />
      <itunes:summary>Review ways to use the home as a financial asset</itunes:summary>
    </item>
    <item>
      <title>23-5 Identify benefits that are included and excluded under Medicare</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Qq/R5EzxXO6m8hYHg8UKOhIhJC4DqTa6SIKTHSaTG0OQ/hs326_ch23_lo_110-mp3-limelight.mp3</link>
      <itunes:order>135</itunes:order>
      <description>Identify benefits that are included and excluded under Medicare</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:05:36</itunes:duration>
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      <itunes:summary>Identify benefits that are included and excluded under Medicare</itunes:summary>
    </item>
    <item>
      <title>23-6 Identify the solutions to the pre-Medicare/postretirement health care gap</title>
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      <itunes:order>136</itunes:order>
      <description>Identify the solutions to the pre-Medicare/postretirement health care gap</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:01:37</itunes:duration>
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      <itunes:summary>Identify the solutions to the pre-Medicare/postretirement health care gap</itunes:summary>
    </item>
    <item>
      <title>23-7 List and explain the characteristics of long-term care insurance policies</title>
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      <description>List and explain the characteristics of long-term care insurance policies</description>
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      <itunes:summary>List and explain the characteristics of long-term care insurance policies</itunes:summary>
    </item>
    <item>
      <title>23-8 Identify the types of documents that individuals can use to control their own medical care after they become unable to make decisions for themselves</title>
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      <description>Identify the types of documents that individuals can use to control their own medical care after they become unable to make decisions for themselves</description>
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      <pubDate>Wed, 02 Mar 2011 15:04:15 GMT</pubDate>
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      <itunes:duration>00:02:02</itunes:duration>
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      <itunes:summary>Identify the types of documents that individuals can use to control their own medical care after they become unable to make decisions for themselves</itunes:summary>
    </item>
    <item>
      <title>24-0 Distributions from Retirement Plans—Part I</title>
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      <description>Distributions from Retirement Plans—Part I</description>
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      <itunes:duration>00:01:18</itunes:duration>
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      <itunes:summary>Distributions from Retirement Plans—Part I</itunes:summary>
    </item>
    <item>
      <title>24-1 Identify the exceptions to the general rule that distributions from qualified plans, 403(b) annuities, and IRAs are included as ordinary income</title>
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      <itunes:order>140</itunes:order>
      <description>Identify the exceptions to the general rule that distributions from qualified plans, 403(b) annuities, and IRAs are included as ordinary income</description>
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      <itunes:duration>00:02:58</itunes:duration>
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      <itunes:summary>Identify the exceptions to the general rule that distributions from qualified plans, 403(b) annuities, and IRAs are included as ordinary income</itunes:summary>
    </item>
    <item>
      <title>24-2 Clarify the legal limitations and planning strategies for avoiding the Section 72(t) early withdrawal penalty tax</title>
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      <description>Clarify the legal limitations and planning strategies for avoiding the Section 72(t) early withdrawal penalty tax</description>
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      <pubDate>Wed, 02 Mar 2011 15:05:16 GMT</pubDate>
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      <itunes:summary>Clarify the legal limitations and planning strategies for avoiding the Section 72(t) early withdrawal penalty tax</itunes:summary>
    </item>
    <item>
      <title>24-3 Identify the various methods for recovering cost basis from qualified and other tax-advantaged retirement plans</title>
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      <itunes:order>142</itunes:order>
      <description>Identify the various methods for recovering cost basis from qualified and other tax-advantaged retirement plans</description>
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      <pubDate>Wed, 02 Mar 2011 15:05:16 GMT</pubDate>
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      <itunes:duration>00:03:55</itunes:duration>
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      <itunes:summary>Identify the various methods for recovering cost basis from qualified and other tax-advantaged retirement plans</itunes:summary>
    </item>
    <item>
      <title>24-4 Explain the tax treatment of qualified and nonqualified distributions from a Roth IRA or a Roth account in a 401(k) or 403(b) plan</title>
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      <itunes:order>143</itunes:order>
      <description>Explain the tax treatment of qualified and nonqualified distributions from a Roth IRA or a Roth account in a 401(k) or 403(b) plan</description>
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      <pubDate>Wed, 02 Mar 2011 15:05:16 GMT</pubDate>
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      <itunes:duration>00:02:34</itunes:duration>
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      <itunes:summary>Explain the tax treatment of qualified and nonqualified distributions from a Roth IRA or a Roth account in a 401(k) or 403(b) plan</itunes:summary>
    </item>
    <item>
      <title>24-5 Distinguish between distributions that can be rolled over into other tax-advantaged retirement plans and those that cannot</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/yg/BNvDwwVqfqr3wpawG-A6dGkE8OwWuUtg_plEcukrs/hs326_ch24_lo_118-mp3-limelight.mp3</link>
      <itunes:order>144</itunes:order>
      <description>Distinguish between distributions that can be rolled over into other tax-advantaged retirement plans and those that cannot</description>
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      <pubDate>Wed, 02 Mar 2011 15:05:15 GMT</pubDate>
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      <itunes:duration>00:06:20</itunes:duration>
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      <itunes:summary>Distinguish between distributions that can be rolled over into other tax-advantaged retirement plans and those that cannot</itunes:summary>
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    <item>
      <title>24-6 Discuss the special tax rules that may apply to lump sum distributions from qualified plans</title>
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      <description>Discuss the special tax rules that may apply to lump sum distributions from qualified plans</description>
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      <itunes:summary>Discuss the special tax rules that may apply to lump sum distributions from qualified plans</itunes:summary>
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    <item>
      <title>24-7 Describe when required distributions must begin, and how to calculate the required minimum distributions during the participant's lifetime and after the participant's death</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/gQ/UQwz7nVTrEjbtc7CEJCQOcCEYIONu7phJHk5kp0sg/hs326_ch24_lo_120-mp3-limelight.mp3</link>
      <itunes:order>146</itunes:order>
      <description>Describe when required distributions must begin, and how to calculate the required minimum distributions during the participant's lifetime and after the participant's death</description>
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      <pubDate>Wed, 02 Mar 2011 15:05:15 GMT</pubDate>
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      <itunes:duration>00:07:08</itunes:duration>
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      <itunes:keywords />
      <itunes:summary>Describe when required distributions must begin, and how to calculate the required minimum distributions during the participant's lifetime and after the participant's death</itunes:summary>
    </item>
    <item>
      <title>24-8 Describe the postmortem planning opportunities under the required minimum distribution rules</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Uv/iNZeVUYLqeyObxl-1lWlS08aad4HK1LJMyS8pR9so/hs326_ch24_lo_121-mp3-limelight.mp3</link>
      <itunes:order>147</itunes:order>
      <description>Describe the postmortem planning opportunities under the required minimum distribution rules</description>
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      <itunes:duration>00:02:17</itunes:duration>
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      <itunes:summary>Describe the postmortem planning opportunities under the required minimum distribution rules</itunes:summary>
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    <item>
      <title>25-0 Distributions from Retirement Plans—Part II</title>
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      <description>Distributions from Retirement Plans—Part II</description>
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      <pubDate>Wed, 02 Mar 2011 15:05:15 GMT</pubDate>
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      <itunes:summary>Distributions from Retirement Plans—Part II</itunes:summary>
    </item>
    <item>
      <title>25-1 Review the types of benefit distribution options that are available in qualified plans, IRAs, and 403(b) plans</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Yy/jce07Pxt6yaJlwaJQYdLdHQJTpzd1Z48ub7w8Ud40/hs326_ch25_lo_122-mp3-limelight.mp3</link>
      <itunes:order>149</itunes:order>
      <description>Review the types of benefit distribution options that are available in qualified plans, IRAs, and 403(b) plans</description>
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      <pubDate>Wed, 02 Mar 2011 15:05:16 GMT</pubDate>
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      <itunes:duration>00:03:42</itunes:duration>
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      <itunes:summary>Review the types of benefit distribution options that are available in qualified plans, IRAs, and 403(b) plans</itunes:summary>
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    <item>
      <title>25-1 Review the types of benefit distribution options that are available in qualified plans, IRAs, and 403(b) plans -Part 2</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/QJ/qZZf5hNWNcgvaLux1r4tU0ij5RD0-ChCQ01WkKi1I/25-01-hs326-part-2.mp3</link>
      <itunes:order>150</itunes:order>
      <description />
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      <pubDate>Wed, 10 Jun 2015 19:47:29 GMT</pubDate>
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      <itunes:duration>00:04:06</itunes:duration>
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    </item>
    <item>
      <title>25-2 Identify the key distribution issues for the middle-class client who is concerned about financing retirement needs</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/TV/RqSwqf4Fm12tSYkCk6B1Buje5oReAIQEPf_cef5AQ/hs326_ch25_lo_123-mp3-limelight.mp3</link>
      <itunes:order>151</itunes:order>
      <description>Identify the key distribution issues for the middle-class client who is concerned about financing retirement needs</description>
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      <pubDate>Wed, 02 Mar 2011 15:05:15 GMT</pubDate>
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      <itunes:duration>00:02:59</itunes:duration>
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      <itunes:summary>Identify the key distribution issues for the middle-class client who is concerned about financing retirement needs</itunes:summary>
    </item>
    <item>
      <title>25-3 Identify the key distribution issues for the wealthier client who is concerned about both financing retirement needs and building an estate for his or her heirs</title>
      <link>http://s2.content.video.llnw.net/smedia/114f8c2a3b6949678ec95ec17b9d4d08/Bw/gqqoNqWCoifWlI94H4xm2gGrD6MO8qKeWKNPNOWv8/hs326_ch25_lo_124-mp3-limelight.mp3</link>
      <itunes:order>152</itunes:order>
      <description>Identify the key distribution issues for the wealthier client who is concerned about both financing retirement needs and building an estate for his or her heirs</description>
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      <pubDate>Wed, 02 Mar 2011 15:05:15 GMT</pubDate>
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      <itunes:duration>00:03:30</itunes:duration>
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      <itunes:summary>Identify the key distribution issues for the wealthier client who is concerned about both financing retirement needs and building an estate for his or her heirs</itunes:summary>
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