eLearning self studies

eLearning self studiesWith so many companies experiencing travel budget restrictions and the fact that it is getting more and more difficult to be away from the office for training programs, an on-site instructor-led training session may not be possible. We offer a variety of eLearning self study programs, available for purchase, that teach the skills and knowledge critical for success in today’s business environment.

Our clients have found the option of our eLearning self-study courses to be especially effective to meet their training needs. Clients can use them as just-in-time training tools to help improve individual performance.

If you are interested in purchasing any of our eLearning courses for more than 20 people within your organization, we can assist you with enrollment via a batch upload process. Please contact Maryann DeJesus, Director of The Professional Development Program, at 816-218-1624 or via e-mail at maryann.dejesus@us.pwc.com or Susan Manter, Senior Manager of The Professional Development Program, at 267-330-1404 or via e-mail at susan.g.manter@us.pwc.com.

Introductory taxation for regulated investment companies

This 2.5 hour eLearning course introduces participants to tax issues which are relevant to mutual funds/Regulated Investment Companies ("RICs”). This course was designed to assist participants, who might be new to the RIC industry, to build their foundation of basic tax issues relevant to mutual funds. This is an introductory course that focuses on the qualification of these entities as Regulated Investment Companies under Subchapter M of the Internal Revenue Code (the “Code”), and the taxation of the RIC and its shareholders. Participants will receive 2.5 CPE credits for completing this course.
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    Benefits
    In this eLearning course, participants will be introduced to tax issues which are relevant to mutual funds/Regulated Investment Companies. This course was designed to assist participants, who might be new to the Regulated Investment Companies industry, to build their foundation of basic tax issues relevant to mutual funds. This is an introductory course which focuses on the qualification of mutual funds as Regulated Investment Companies under Subchapter M of the Internal Revenue Code, and the taxation of Regulated Investment Companies and distributions made to their shareholders. Content
    • Introduction to the Mutual Fund Industry. In this lesson, participants will examine why mutual funds were created, the size and importance of the mutual fund industry and the United State's position in the global mutual fund industry.
    • Overview of Taxation of Regulated Investment Companies and Their Shareholders. This lesson provides participants with an understanding of the tax benefits of a mutual fund that qualifies as a Regulated Investment Company versus a regular corporation; and the consequences of failing to qualify to be taxed as a Regulated Investment Company.
    • Overview of Qualification and Distribution Requirements. This lesson explains the requirements for qualification and taxation as a Regulated Investment Company under Subchapter M of the Internal Revenue Code; eligibility to take a Dividends Paid Deduction; and consequences of failing to qualify as a Regulated Investment Company.
    • Annual Gross Income Requirements. This lesson describes the concept of Gross Income under Subchapter M of the Internal Revenue Code, compares qualifying and non-qualifying gross income for purposes of the 90% Gross Income Test and explains the impact of not passing the 90% Gross Income Test.
    • Quarterly Asset Diversification Requirements. This lesson describes the investment requirements for qualification as a Regulated Investment Company under Subchapter M of the Internal Revenue Code.
    • Annual 90% Distribution Requirements. This lesson reviews the primary issues associated with the 90% Annual Distribution Requirement and explains the impact these issues have on the Dividends Paid Deduction.
    • Excise Tax. This lesson describes the excise tax requirement and basic excise tax calculations.
    CPE: 2.5 credits. QAS credit is also available for this course.
    Price: $198.00
    Prerequisites: None
    Level: Basic
    Length: 2 1/2 hours
    Delivery Method: Self Study
    Advance Preparation:
    To successfully engage in this course you will need:
    • A PC with ISDN, DSL, T-1, or comparable Internet connection
    • Microsoft® Internet Explorer® 5.5 through 6.5
    • Java Virtual Machine (JVM), using Microsoft version 1.1.4
    • Pop up blockers disabled
    • Your computer must be set up to accept session cookies
    • Sound card with speakers, headphones recommended
    • Adobe® Acrobat® Reader
    • Adobe® Flash Player
    Who should take this course?
    Investment management industry accounting, operations, tax and administrative personnel.
    Registration Policy for eLearns
    PricewaterhouseCoopers, LLP reviews and updates all eLearning programs on an "as- needed" basis but at least annually. In the event that an active course is removed from our library for updating, all active, incomplete learners will be transferred into the updated version at no charge. All course registrations expire one-year from the date of purchase.

    Full payment will be required at the time that the participant enrolls in the course. It is important that the participant read the full description of the eLearn course prior to purchase as once the course is purchased there will be no refunds provided. Participants must complete the course and pass the assessment within the one-year time frame in order to qualify for CPE credit.

    PricewaterhouseCoopers LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors.  State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.  Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Nashville, TN, 37219-2417.  Web site: www.nasba.org

     

    PricewaterhouseCoopers LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a Quality Assurance Service (QAS) sponsor of continuing professional education. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding QAS program sponsors may be addressed to NASBA, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417. Web site: www.nasba.org
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