Education
APR Course 1 - The Fundamentals of Qualified Plan Administration
• Qualified Plan Overview
• Qualified Plan Establishment
• Eligibility and Participation Requirements
• Contribution and Earnings Allocations
• Vesting and Forfeitures
• Minimum and Maximum Contributions
• Permitted Disparity
• Minimum Coverage, Minimum Participation
and General Nondiscrimination Testing
• Annual Valuation Process
• IRS/DOL Guidance
• ERISA
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Course 2: Advanced Topics in Retirement Plans
• Minimum Coverage
• Nondiscrimination in Benefits and
Contributions
• Top-Heavy Rules
• IRC Section 415 Limits
• Limits on Employer Deductibility
• Controlled Groups and Affiliated
Service Groups
• 401(k) Plans
• Fiduciary Responsibility
• Other Fiduciary Issues: Participant Directed
Accounts and Prohibited Transactions
• In-Service Distributions and Plan Loans
• Lump-Sum Distributions, Required Minimum Distributions and Direct Transfers
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