What topics are covered on the Review Course sessions?
• Session 1-1: Introduction to Qualified Plans; Participation, Coverage and Vesting; Controlled and Affiliated Service Groups and Leased Employees • Session 1-2: Contributions, Allocations, and Benefit Formulas; Accrual Rules • Session 1-3: Limitations on Benefits, Contributions and Compensation; Deduction and Funding Rules • Session 1-4: General Nondiscrimination Testing; Top-Heavy Testing • Session 1-5: ADP/ACP Testing; Safe harbor Plans and Automatic Enrollment; Annuity Plans ERPA-SEE Part II: Plan Documents, Reporting and Distribution Issues includes the following Review Course session topics: • Session 2-6: Plan Documents and Amendments; Participant Communications • Session 2-7: Distributions; Annuity Requirements and Spousal Consent • Session 2-8: Rollovers; Death Benefits and Beneficiaries; Participant Loans; QDROs • Session 2-9: Plan Audits and Correction Programs; PBGC Issues; Prohibited Transactions; Plan Terminations • Session 2-10: Government Filings, Submissions and Guidan