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Retirement Planning
Chapter 4: Qualified Pension Plans/CREDIT FOR PRIOR SERVICE
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 4: Qualified Pension Plans

CREDIT FOR PRIOR SERVICE

01.Core Concepts

• Credit for years of service with a plan sponsor attributable for years prior to the establishment of the retirement plan • Defined Benefit Plans  May give credit for prior service • Defined Contribution Plans  No credit for prior service