Understanding Qualified Plan Rules PDF Download Course

This course contains changes to the rules under EGTRRA (2001). Qualified retirement plans must comply with special rules to receive certain tax advantages. This course covers the legal and regulatory environment of qualified plans; plan qualification rules and tax advantages; and the minimum standards under the Employee Retirement Income Security Act (ERISA) that qualified plans must adhere to.

The course includes discussion of fiduciary responsibility; reporting and disclosure requirements; minimum coverage and participation requirements and tests; eligibility; vesting; funding and accrual; top-heavy plan rules; and survivorship requirements. Useful tables containing plan limits for current and future years are provided.