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Unformatted text preview: relevant to these plans. Following a section of references for learning more, the chapter closes with an extended question and answer section. FEATURED TOPIC: Section 401(k) plans, including contributions and plan distributions CFP CERTIFICATION EXAMINATION TOPIC: Topic 61: Types of retirement plans B. Types and basic provisions of qualified plans 1. Defined contribution c. Profit sharing 1) 401(k) plan KEY WORDS: Section 401(k) plan, cash or deferred arrangement (CODA), salary reduction, matching contribution, discretionary matching contribution, pure discretionary contribution, actual deferral percentage (ADP), hardship, SIMPLE 401(k), safe harbor 401(k), Roth 401(k)...
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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