Retirement plans can be designed in many different ways. This course looks at the many aspects to consider when structuring a 401(k) plan. Topics include salary deferral limits and catch-up contributions, matching and profit-sharing contributions, nondiscrimination testing and safe harbors.
- Lesson 1–What is a 401(k) Plan?
- Lesson 2–Salary Deferral Limits and Catch-Up Contributions
- Lesson 3–Matching Contributions
- Lesson 4–Profit-Sharing Contributions
- Lesson 5–ADP Basics
- Lesson 6–Fixing the ADP Test
- Lesson 7–ACP Basics
- Lesson 8–Fixing the ACP Test
- Lesson 9–Safe Harbor
- Lesson 10–Avoiding the ACP Test
View full course outline [PDF].