SERP 101 - General SERP Overview
An overview of the rationale for a SERP and how the two available options work.
• Differences between a 457(f) and Split Dollar
• Impacts of a SERP to the credit union and executive from both an income and tax perspective
• NCUA examiner guidance and tax law changes

SERP 201 - Deep Dive into Split Dollar Life Insurance Options and Risks
A deep dive into Split Dollar plans along with the potential risks involved.
• Reasons to offer a Split Dollar plan
• Risks to the credit union and executive based on design and products utilized
• Mitigation strategies

SERP 202 - A Deep Dive into 457(f) Options and Risks
A deep dive into 457(f) plans along with the potential risks involved.
• Reasons to offer a 457(f) plan
• Risks to the credit union and executive based on design and products utilized
• Underperformance options

SERP 301 – SERP Best Practices and Success Stories
Key decisions and best practices for boards during the implementation of a Split Dollar SERP to ensure everyone’s goals are met - including early payouts, vesting options, succession planning and more.