HS 326 Audio: Planning For Retirement Needs

1-1 Compare tax-advantaged retirement plans with nonqualified plans and IRAs

12-4 Identify what the prohibited transaction rules are intended to accomplish and how they work

12-3 Explain the individual account plan exception that limits fiduciary liability when participants make investment decisions

25-2 Identify the key distribution issues for the middle-class client who is concerned about financing retirement needs

14-3 Describe the steps for terminating a defined-benefit plan

14-5 Explain what is unique about the distribution of plan assets at the time of plan termination

12-1 Identify the scope of the fiduciary rules that apply to retirement plans

6-0 SEPs, SIMPLEs, and 403(b) Plans

13-2 Identify the key ongoing responsibilities of plan administration

13-0 Plan Installation and Administration

11-2 Identify the various funding instruments, and describe in detail how a trust operates

1-2 Identify why tax-advantaged retirement plans are a positive retirement-saving vehicle for employees

6-1 Compare simplified employee pensions (SEPs) to qualified plans, and identify when a SEP is a good alternative to a profit-sharing plan

13-1 Describe the steps that must be taken to install a corporate plan

10-2 Understand how the incidental death benefit requirements limit the amount of life insurance in a qualified plan

14-4 Identify the impact of reverting assets to the employer in a defined-benefit plan

4-1 Identify the types of benefit formulas available in a defined-benefit plan

14-1 Identify reasons for, alternatives to, and limitations on terminating a qualified retirement plan

14-0 Plan Termination

12-5 Describe the impact of failing to satisfy the fiduciary rules and ways to protect the plan and fiduciaries