MBU 334 Retirement Plans: Defined Benefit Approaches and Plan Administration
Covers the contemporary fundamentals of pension plans with particular emphasis on the defined benefit approach to providing retirement income. Major subject areas include plan design, actuarial aspects (costs and funding), investments of plan assets, and plan termination insurance. The course also addresses the creation of hybrid plans, early retirement incentives, and structuring retirement plans to meet the special needs of executives. Recommended: MBU 330.