March 2016
Intermediate to advanced
700 pages
144h 54m
English
Content preview from Principles of Risk Management and Insurance, 13th EditionBecome an O’Reilly member and get unlimited access to this title plus top books and audiobooks from O’Reilly and nearly 200 top publishers, thousands of courses curated by job role, 150+ live events each month,
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Types of Qualified Retirement Plans
A wide variety of qualified retirement plans are available today to meet the specific needs of employers. There are two basic types of qualified retirement plans: (1) defined-benefit plans and (2) defined-contribution plans. Different rules apply to each type of plan. Qualified retirement plans include the following:
Defined-benefit plans
Defined-contribution plans
– Money purchase plan
– Section 401(k) plan
– Section 403(b) plan
– Profit-sharing plan
– Retirement plans for the self-employed (Keogh plans)
– Simplified employee pension (SEP)
– SIMPLE IRA plan
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