LESSON 9: RETIREMENT PLANS
The following subjects are contained within Lesson 9:
Qualified vs. Nonqualified Plans
Qualified Employer Plans - ERISA; Favorable Tax Treatment; Employer-Employee Plans
How Benefits are Determined - Death Benefits; Retirement Benefits; Disability Benefits; Taxation of Benefits
Plans For Small Employers - Keogh Plans; Simplified Employee Pension Plans (SEP); Salary Reduction SEPs (SARSEP); Savings Incentive Match Plan for Employees (SIMPLE)
Individual Retirement Plans - Traditional IRA; Roth IRA; Spousal IRA; Rollover IRA; The Pension Protection Act of 2006
Lesson Review - Key Concepts; Quiz
The information contained in Lesson 9 can be found in
Unit 13 of the Florida study manual.
