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Unformatted text preview: rules. Next, the chapter discusses limitations on benefits and contributions, and includes information on defined benefit limits, defined contribution limits, and the compensation limit. Finally, top-heavy requirements are briefly covered. FEATURED TOPICS: Qualified Plan Rules CFP CERTIFICATION EXAMINATION TOPIC: Topic 62: Qualified plan rules and options A. Nondiscrimination and eligibility requirements B. Integration with Social Security/disparity limits D. Top-heavy plans KEY WORDS: ratio percentage test, average benefit test, highly compensated employee, nondiscrimination, Social Security integration, covered compensation, vesting, funding requirements, actuarial cost method, fiduciary rules, top-heavy plan...
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This note was uploaded on 02/24/2010 for the course ACCOUNTING 578844 taught by Professor Mctosh during the Spring '10 term at UCLA.
- Spring '10