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Cash Balance Plans Training & Certification Program - Table Of Contents

Cash Balance Plans Training & Certification Program

Background & Overview:

  • Characteristics of Cash Balance Plans

Administration:

  • Plan Design
  • Plan Documentation
  • Communication & Enrollment
  • Vesting
  • Distributions
  • Taxation & Rollover Of Distributions
  • Non-Discrimination, Documentation, & Reporting Requirements

Other Issues:

  • Roles of the Actuary, Fiduciary, and PBGC
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