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Decks in this class (40)
Chapter 3
What are the two types of qualifi...,
Pension plans can have a defined ...,
Pension plans can have a defined ...
4
cards
Eligibility
What is the minimum age for eligi...,
What is the service requirement f...,
True or false tax exempt educatio...
6
cards
Defined Benefit vs. Defined Contribution
What is the annual contribution l...,
Who assumes the investment risk i...,
How are forfeitures allocated in ...
6
cards
Coverage
What is the safe harbor test for ...,
What does the ratio test measure 2,
What is the average benefits test 3
6
cards
Questions Part One
Pension plans are more common tha...,
All pension plans are defined ben...,
True or false contributions to qu...
5
cards
Know The Numbers
What is the covered compensation ...,
What is the defined benefit maxim...,
What is the defined contribution ...
7
cards
Ch15 Withdrawal Strategies
What is the 4 of capital balance ...,
What is the equation to determine...,
Calculate the withdrawal rate usi...
4
cards
Ch 15 Optimal Withdrawal Order
What are the capital gains rates ...,
What is the step up basis at death 2,
What are the tax deferred account...
7
cards
Ch 15 Major Retirement Risks and Mitigation
What is the sequence of returns r...,
What is the longevity risk associ...,
What is the impact of 3 inflation...
4
cards
Ch 15 Behavioral Finance Applications
What are the three phases of reti...,
In the go go years of retirement ...,
In the slow go years of retiremen...
8
cards
Ch 4 Pension Plans
What is the legal promise of a pe...,
What are the two main types of pe...,
What are the characteristics of d...
5
cards
Ch 4 Plan Limitations on Benefits and Contributions
What is the covered compensation ...,
For db plans what is the maximum ...
2
cards
Ch 4 Target Benefit Plan Mechanics
What type of plan is characterize...,
In a dc plan what methods are use...,
What does a dc plan target at ret...
6
cards
Ch 4 Limited Investment In Life insurance in a Pension Plan
What is the primary focus of the ...,
What benefit does the employer re...,
How is the economic value of pure...
9
cards
Ch 5 Cont & Dedct For Profit Sharing Plans
When must contributions be made b...,
Are contributions to the company ...,
Is there a requirement for compan...
6
cards
Ch 5 Allocation Of Contributions
What does standard refer to in th...,
Define social security integratio...,
What is an age based profit shari...
7
cards
Ch 5 Cash Or Defereed
What are employee deferral contri...,
What is the standard deferral lim...,
What is the catch up contribution...
8
cards
Ch 5 Money Purchase + 401(k) Combination Plans
What is the annual addition limit...,
List the components that count to...,
If an employee earns 180 000 and ...
5
cards
Ch 5 Nondiscrimination Testing (ADP/ACP Tests)
What are the two tests for nondis...,
What does the adp test limit for ...,
Define highly compensated hc empl...
12
cards
Ch 6 Special Requirements for Stock Bonus Plans
What are the requirements for par...,
What is one advantage of stock bo...,
What is a disadvantage of stock b...
5
cards
Ch 6 Net Unrealized Appreciation (NUA)
What does nua stand for 1,
What is the first step in the det...,
What is the second step in the de...
12
cards
Ch 6 Non-Recognition of Gains for ESOPs
What percentage of a corporation ...,
What must the seller or sellers d...,
What type of stock must the corpo...
6
cards
Ch 6 Diversification Requirement
Who is a qualified participant 1,
What is the qualified election pe...,
What is the diversification requi...
6
cards
Ch 1 Defining Retirement
What is the traditional retiremen...,
Name the alternative approaches f...,
What are the sources of conflict ...
5
cards
Ch 2 Retirement Needs Analysis
What are the three calculation me...,
Define remaining work life expect...,
Define retirement life expectancy...
8
cards
Ch 7 Plan Selection & Self-Employed
What are the business objectives ...,
What information is included in t...,
What are the considerations when ...
10
cards
Ch 7 Excess Contributions and Forfeitures
What are excess annual additions 1,
How can an employer correct exces...,
What are forfeitures in the conte...
5
cards
Ch 7 Reporting Requirements
What must an employer file annual...,
What is form 5500 used for 2,
When is form 5500 due 3
4
cards
Ch 7 Amending or Terminating a Qualified Plan
Employers may elect to amend or t...,
To amend a qualified plan what mu...,
True or false employers are requi...
8
cards
Ch 7 Earned Income
What is earned income 1
1
cards
Ch 7 Self Employment
What is the formula for self empl...,
How is net self employment income...,
What are the components of self e...
8
cards
Ch 3 Know The Numbers
What is the covered compensation ...,
What is the defined benefit max l...,
What is the defined contribution ...
7
cards
Ch 12 Deferred Compensation and Nonqualified Plans
What is a secular trust 1,
What is a rabbi trust 2,
Define stock options 3
23
cards
Ch 13 Employee Benefits and Retirement Planning
Fringe benefits are taxable as wa...,
What is the nondiscriminatory bas...,
Meals provided to an employee are...
12
cards
Ch 8 Individual Retirement Accounts (IRAs)
What is the contribution limit fo...,
What types of earned income quali...,
What is the deductibility of trad...
12
cards
Ch 9 SEPs and SIMPLEs
What are simplified employee pens...,
What are the coverage requirement...,
What are the three steps to estab...
11
cards
Ch 10 403(b) Plans
What are 403 b plans 1,
Which act applies to employee ben...,
What is the general eligibility r...
8
cards
Ch 10 457 Plans
What does section 457 of the irc ...,
How do 457 plans compare to 401 k...,
What is the 3 year catch up provi...
12
cards
Ch 14 Social Security, Medicare, and Medicaid
What is the total percentage of s...,
What percentage of compensation i...,
What percentage of total compensa...
17
cards
Ch 11 and 17 Qualified Plan & IRA Distribution During Lifetime & After Death
What does rmd stand for 1,
At what age must taxpayers begin ...,
What is the deadline for the firs...
14
cards
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Retirement Planning
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