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

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

Describe the steps for terminating a defined-benefit plan

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

Explain the death benefit requirements that apply to qualified plans

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

Fiduciary Responsibility

Identify the key ongoing responsibilities of plan administration

Plan Termination

Determine whether a qualified plan satisfies the minimum coverage requirements of Code Sec. 410(b) and the minimum participation rule of Code Sec. 401(a)26