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Retirement Planning
Chapter 4: Qualified Pension Plans/TARGET BENEFIT PENSION PLANS
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 4: Qualified Pension Plans

TARGET BENEFIT PENSION PLANS

01.Core Concepts

• Special type of money purchase pension plan • Determines the contribution based on the participant’s age • Participant bears investment risk • Favors older plan entrants • Eligibility/Coverage/Vesting (Discussed in Chapter 3) • Not likely to be established after EGTRRA 2001