MBU 330 Retirement Plans: Basic Features and Defined Contribution Approaches
After an historical introduction of private pension plan development, this course reviews the objectives of plan design. Subjects discussed include profit-sharing plans, thrift and savings plans, Section 401(k) cash or deferred arrangements, employee stock ownership and stock bonus plans, individual retirement accounts, simplified employee pensions, SIMPLE plans, tax-deferred annuities, and executive retirement arrangements.