Plan selection: Factors to consider in selecting methods of compensating employees -- Nonqualified employee benefit plans (Plans not described in IRC 401-416) -- Basic types of qualified retirement plans -- Individual retirement arrangements and simplified employee pensions -- special limitations on owneremployee, shareholder-employee and top-heavy plans -- Collectively bargained, multiemployer, multiple employer and plans -- Plan qualification: Required provisions for qualified retirement plans -- Participation requirements -- Accrual of benefits and vesting summarized -- Discrimination in coverage or benefits -- Procedural requirements of adopting or amending a plan -- Plan operation: Minimum funding standard -- Deductibility of employer contributions -- Participant contributions -- Taxation of distributions to participants -- Plan administration: Fiduciary responsibility -- Certain prohibited transactions and unrelated business taxable income -- Reporting and disclosure requirements -- Plan termination: Pension benefit guaranty corporation -- Plan discontinuance and termination under the internal revenue code -- Enforcement

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