This course discusses the types of retirement plans available to U.S. businesses, nonprofit organizations, and their employees, including the self-employed.

1–1 Describe the major types of employer-sponsored retirement plans.
1–2 Explain the main characteristics of employer-sponsored retirement plans.
1–3 Explain rules and provisions of employer-sponsored retirement plans.
1-4 Describe the provisions of retirement plans designed for nonprofit organizations.

Author: Michael B. Cates, MS, CFP®

Michael B. Cates, MS CFP® joined the College in 1986, and is the professor for the Income Tax Planning course of the CFP Certification Professional Education Program.  He received his CFP® certification in 1995, and completed the College's Master of Science degree program in 1997.  Mike is also the lead professor for the introductory Income Tax Planning cours ein the College's master's program.  In addition to his responsiblities at the College, Mike also maintains a tax planning and preparation firm in Aurora, Colorado.  You can reach Mike at

Complexity Level: Intermediate