Course Information

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RPA1 (formerly Course 3)
Retirement Plan Design

This is a required course for the RPA and CEBS designations.

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This course focuses on individual retirement needs, employer-sponsored programs, and plan design considerations.  The differences in defined contribution (DC) and defined benefit (DB) approaches are detailed. Additionally, an overview of various types of retirement plans, the primary provisions of Social Security, the fundamental characteristics of tax qualified plans, and the workings of distinct types of DC plans are explained.  The course examines prevalent retirement plan offerings in various labor market settings.  An in-depth examination of 401(k) plans is provided, with additional coverage of the unique features of 403(b) and 457 plans found in the non-profit and public sectors.  Requirements mandated by the Pension Protection Act of 2006 also are included in the course.   

Key Topics Covered:

• Understanding Retirement Risks

• Private Retirement Plan and Social Security Development

• Retirement Plan Design
• Defined Contribution versus Defined Benefit Structures
• Overview of DC Plan Structures

• Profit Sharing and Money Purchase Pension Plans

• Foundations of 401(k) Plans
• 401(k) Practice Issues
• Section 403(b) Plan Issues
• Section 457 Plan Issues

© Copyright 2000 - Certified Employee Benefit Specialist Program
Last Updated:  Wednesday, June 19, 2002