March 2016
Intermediate to advanced
700 pages
144h 54m
English
Content preview from Principles of Risk Management and Insurance, 13th Edition
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Chapter 17 Employee Benefits: Retirement Plans
“Retirement at age 65 is ridiculous. When I was 65, I still had pimples.”
George Burns
“When some fellers decide to retire, nobody knows the difference.”
Kin Hubbard
Learning Objectives
After studying this chapter, you should be able to
Explain the basic features of private retirement plans, including:
– Minimum age and service requirements
– Retirement ages
– Vesting rules
Distinguish between defined-contribution and defined-benefit retirement plans.
Describe the basic characteristics of Section 401(k) plans.
Explain the major features of profit-sharing plans.
Identify the major features of SIMPLE retirement plans for small employers.
Brandon, age 27, is a marketing analyst who is employed by ...
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