A defined contribution plan offers great flexibility to the plan sponsor and places all investment risk on the participant. Study how profit-sharing plans, employee stock ownership plans (ESOPs), money purchase pension plans, employer-sponsored IRAs, simplified employee pension (SEP) plans and savings incentive match plans for employees (SIMPLE plans) provide different retirement savings opportunities. This course reviews how assets accumulate and how distributions are made during an employee’s working and retirement years.
- Rules Governing Defined Contribution Plans
- Types of Defined Contribution Plans
- Defined Contribution Plan Investments and Costs
- Preretirement Distributions.
View full course outline [PDF].
This course counts toward the
Fundamentals in Retirement Plans certificate. Earn your certificate to understand the principles of designing and administering a compliant retirement plan.