Chapter 16_RF - back to Chapter 10 for information on how...

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Chapter 16 M ONEY P URCHASE P ENSION P LAN LEARNING OBJECTIVES: A. Have a basic understanding of money purchase pension plans REVIEW: This chapter begins with a quick overview of money purchase plans, and then briefly discusses when an employer might use such a plan. Following coverage of advantages and disadvantages, the chapter discusses money purchase plan design features. Tax implications and a few alternatives are then discussed. This chapter directs the reader
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Unformatted text preview: back to Chapter 10 for information on how to install a money purchase plan. The chapter closes with a reference for learning more, and a brief question and answer section. CFP® CERTIFICATION EXAMINATION TOPIC: Topic 61: Types of retirement plans B. Types and basic provisions of qualified plans 1. Defined contribution a. Money purchase KEY WORDS: money purchase pension plan, nondiscriminatory contribution formula...
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