Defined-Benefit, Cash-Balance, Target-Benefit, and Money-Purchase Pension Plans

Helping Clients Choose the Best Loan, Vesting, and Retirement-Age Provisions

Explain the death benefit requirements that apply to qualified plans

Describe how a plan can be designed to better protect the interests of the participants

Identify the factors in assessing whether one or more forms of equity-based compensation are appropriate for a particular closely held corporation

Discuss the factors that should be considered when choosing a retirement age and a life expectancy assumption

Identify the various methods for recovering cost basis from qualified and other tax-advantaged retirement plans

Explain the tax treatment of qualified and nonqualified distributions from a Roth IRA or a Roth account in a 401(k) or 403(b) plan

Pension and Retirement Planning Overview

Coverage, Eligibility, and Participation Rules