Chapter 14_RF - reference section “Where Can I Find Out...

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Chapter 14 D EFINED B ENEFIT P ENSION P LAN LEARNING OBJECTIVES: A. Have a general understanding of defined benefit pension plans REVIEW: After beginning with brief sections describing the plans, their advantages and disadvantages, this chapter focuses on defined benefit plan design features. Tax implications are discussed, along with a statement that the plan is subject to all ERISA qualified-plan requirements. Following this, alternatives are mentioned, along with a note guiding the reader back to Chapter 10 for plan installation procedures. A short
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Unformatted text preview: reference section “Where Can I Find Out More About It?” is included. The chapter closes with a question and answer section. FEATURED TOPIC: Defined Benefit Pension Plans CFP® CERTIFICATION EXAMINATION TOPIC: Topic 61: Types of retirement plans B. Types and basic provisions of qualified plans 2) Defined benefit KEY WORDS: flat amount formula, flat percentage formula, unit credit formula, career average, final average...
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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.

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