If a bonus is based on “profits,” which of the following issues should the employer consider?

A qualified plan must satisfy which of the following tests?

The owner of Hilton Tours is considering installing a money purchase plan and integrating it with Social Security. Which of the following is true?

A cash balance plan and a traditional defined benefit plan share which of the following characteristics?

As an actuary, you are helping Roadster Custom Auto Shop determine the annual cost of its defined benefit plan. In making your calculations, you must make reasonable assumptions about:

Only highly compensated employees are covered by a legal services plan.

Dalton Construction has a defined contribution plan that provides 65% of account balances to the three owners, each of whom have a 10% ownership of the company. To remain qualified, which of the following vesting schedules would Dalton be permitted to use?

Alex Raul is reimbursed by his employer for expenses incurred in educating his two children. The reimbursement

What percentage of each annuity payment normally will be considered taxable income to a plan participant who has no cost basis in the plan?

An early distribution penalty can be assessed on Roth IRA withdrawals.