mona Discuss under what circumstances an employer might want to switch from an existing defined benefit plan to a cash balance plan, along with the implications of doing so.
Discuss advantages and disadvantages to using a cash balance pension plan for both the employer and employee.
Discuss advantages and disadvantages of installing a defined benefit pension plan.
Discuss differences between flat amount, flat percentage, and unit credit benefit formulas.
Discuss requirements for fully insured plans and how they may relate to overfunding problems.
Discuss implications of using life insurance to fund a qualified plan relative to the incidental death benefit test.
Discuss the primary pension plan reporting and disclosure requirements.
Discuss types of pension and welfare plans that are exempt from ERISA regulations.
Discuss types of investments that may be appropriate for use in qualified plans. Contrast these with investments that may not be appropriate.
Discuss qualified plan fiduciary requirements along with the duties and impact of being named a plan fiduciary.