Describe a 403(b) plan with regard to how it can be funded, the applicable legal requirements, and the determination of an individual's maximum contribution

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

Identify the planning opportunities under the minimum coverage rules

Review the circumstances in which a plan may be terminated by operation of law

Identify the reasons for using equity-based compensation

Determine when it is appropriate to begin benefits prior to full retirement age

Identify the solutions to the pre-Medicare/postretirement health care gap

Distributions from Retirement Plans—Part II

Describe the fact-finding process for helping an employer select the appropriate tax-advantaged retirement plan

Compare plans in the pension category with those in the profit-sharing category