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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- Spring '10
- Accounting, Employee Benefit, options A. Nondiscrimination, key qualification rules