GS 814 Video: Qualified Retirement Plans episodes:

• October 30, 20135-11 Describe Roth 401(k) arrangements and indicate their differences from regular 401(k) plans.

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• October 30, 20131-6 Describe the features of a Roth IRA.

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• October 30, 20131-10 Explain the requirements and advantages of a SIMPLE IRA plan.

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• October 30, 20135-1 Describe the types of employer contribution formulas that can be used in qualified profit-sharing plans.

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• October 30, 20137-5 Describe points plans.

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• October 30, 20133-6 Explain the top-heavy rules.

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• October 30, 20135-10 Describe the "safe-harbor" and SIMPLE 401(k) approaches to 401(k) plan design and explain how these simplify the rules.

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• October 30, 20138-9 Explain the rules for deductibility of defined-benefit plan contributions.

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• October 30, 20135-4 Describe how after-tax contributions and matching contributions can be used in profit-sharing plans and the applicable limitations.

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• October 30, 20135-6 Explain the limitations on amount and other rules applicable to salary reduction (elective deferral) contributions to plans with a 401(k) feature.

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