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Unformatted text preview: A section on tax implications is followed by a discussion of alternatives. As has been the practice in previous chapters, there is a reference for learning more, and instruction to check Chapter 10 for plan installation information. The chapter ends with a 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 c. Profit sharing KEY WORDS: profit sharing plan, discretionary provision, formula provision...
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- Spring '10