Design Benefit Formulas and Employee Contributions

Explain the strategies for satisfying the nondiscrimination rules for defined-benefit plans

Coverage, Eligibility, and Participation Rules

Explain the rules for determining when participation must begin

Describe the impact of the controlled group, affiliated service group, and leased-employee rules on tax-advantaged retirement plans

Death and Disability Benefits; Top-Heavy Rules

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

Describe why preretirement death benefits are typically provided outside of the qualified retirement plan

Describe common disability provisions found in qualified retirement plans

Describe the funding requirements that apply to a qualified plan