401(k) Plans PDF Download Course

3.50 hrs of CRC^® CE

Topics include: who may adopt a 401(k) plan; the 4 types of contributions that can be made to a 401(k) plan; contribution limits and employer deduction limits; salary reduction agreements; negative elections and 5 issues sponsors must consider when using negative elections; the two nondiscrimination tests specific to 401(k) plans; investments and ERISA 404(c); loans and hardship withdrawals. Students who complete this course will gain a solid understanding of these plans.