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A Guide to Fundamental Qualified Plan Requirements - Part 2 1.5 Credits

Apr 24, 2025, 10:00 AM ET

A Guide to Fundamental Qualified Plan Requirements - Part 2 1.5 Credits

  • Steve Abramson

    CPC, CLU, ChFC

  • Rating

    5

  • Published on

    March, 2025

  • Subject Area

    Taxes

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Apr 24, 2025, 10:00 AM ET

Learning Objectives

  • Identify key employees and understand their impact on qualified retirement plan compliance.
  • Implement non-discrimination testing procedures to ensure fairness in employee benefit distribution.
  • Analyze compensation structures to ensure equitable contribution allocations across different employee classifications.
  • Apply top-heavy plan regulations to avoid penalties and ensure plan compliance.
  • Discuss ancillary benefits such as loans and hardship distributions in accordance with plan regulations.

Course Overview

Qualified retirement plans offer many benefits, some financial and others create employee satisfaction and loyalty.  The availability of these benefits requires compliance with an extensive list of both IRS and Department of Labor rules and regulations.

In this CE Course, we dive into the essentials of plan compliance, covering everything from key definitions like Highly Compensated Employees (HCEs) and Top-Heavy Plans to understanding non-discrimination testing procedures. This webinar is Part 2 of the A Guide to Fundamental Qualified Plan Requirements series; we’ll break down the complex terms and requirements, such as the 401(k) ADP/ACP tests and the Coverage and Participation tests. These non-discrimination tests ensure your plan doesn’t favor high earners, and we’ll show you exactly how to pass them. Get a clearer picture of how contributions, benefits, and features impact your plan’s compliance.

Major Topics:

  • Key Employee Identification
  • Top-Heavy Plan Requirements
  • Non-Discrimination Testing Procedures
  • Compensation and Contribution Rules
  • Rights and Benefits Management

This course equips you with the essential knowledge to maintain a qualified plan while avoiding costly mistakes. If you’re responsible for managing or sponsoring a retirement plan, mastering these key concepts is vital. Join us today to ensure your plan is legally compliant and optimally structured!

On Demand Credits for All Qualifications

Live Webinar Credits for All Qualifications

License details Credits Status
Taxes for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-02334-25-S) 1 CE Approved
Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-02334-25-S) 1 CE Approved
Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1887) 1 CE Approved
Taxes for Personal Financial Specialist (PFS) 1.5 CPD Eligible
Taxes for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Taxes for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Eligible
Taxation for Chartered Financial Consultant (ChFC) 1.5 CE Eligible
Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-02334-25-S) 1 CE Approved
Taxes for Certified Wealth Strategist (CWS) 1.5 CE Eligible
Estate Planning for Trust and Estate Practitioners (TEP) 1.5 CPD Eligible
Taxes for Certified Fiduciary and Investment Risk Specialist (CFIRS) 1.5 CE Eligible
Taxes for Retirement Income Certified Professional (RICP) 1.5 CE Eligible
Federal tax-related matters for LTC (Approval No. GEHNZ-T-02334-25-S) 1 CE Eligible
Retirement Planning for Certified Plan Fiduciary Advisor (CPFA)/Qualified Plan Financial Consultant (QPFC) 1.5 CE Eligible
Taxes for Wealth Management Certified Professional (WMCP) 1.5 CE Eligible
Taxes for Financial Services Certified Professional (FSCP) 1.5 CE Eligible
Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-02334-25-S) 1 CE Approved
Taxes for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Eligible
Taxes for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Eligible
Taxes for Chartered Special Needs Consultant (ChSNC) 1.5 CE Eligible
Taxes for Chartered Advisor in Senior Living (CASL) 1.5 CE Eligible
Taxes for CIPM 1.5 PL Eligible
License details Credits Status
Taxes for Certified Public Accountants (CPA-US) 1.5 CPE Approved
Federal tax-related matters for Enrolled Agents (EA) (Approval No. GEHNZ-T-02334-25-O) 1 CE Approved
Federal tax-related matters for Annual Filing Season Program (AFSP) (Approval No. GEHNZ-T-02334-25-O) 1 CE Approved
Federal tax-related matters for California Registered Tax Preparers (CRTP) (Approval No. 6273-CE-1887) 1 CE Approved
Taxes for Personal Financial Specialist (PFS) 1.5 CPD Eligible
Taxes for Chartered Financial Analyst (CFA) 1.5 PL Eligible
Taxes for Delaware Licensed Public Accountant (DE-LPA) 1.5 CPE Eligible
Taxation for Chartered Financial Consultant (ChFC) 1.5 CE Eligible
Federal tax-related matters for Oregon Registered Tax Preparers (ORTP) (Approval No. GEHNZ-T-02334-25-O) 1 CE Approved
Taxes for Certified Wealth Strategist (CWS) 1.5 CE Eligible
Estate Planning for Trust and Estate Practitioners (TEP) 1.5 CPD Eligible
Taxes for Certified Fiduciary and Investment Risk Specialist (CFIRS) 1.5 CE Eligible
Taxes for Retirement Income Certified Professional (RICP) 1.5 CE Eligible
Federal tax-related matters for LTC (Approval No. GEHNZ-T-02334-25-O) 1 CE Eligible
Retirement Planning for Certified Plan Fiduciary Advisor (CPFA)/Qualified Plan Financial Consultant (QPFC) 1.5 CE Eligible
Taxes for Wealth Management Certified Professional (WMCP) 1.5 CE Eligible
Taxes for Financial Services Certified Professional (FSCP) 1.5 CE Eligible
Federal tax-related matters for Maryland Tax Preparer (MRTP) (Approval No. GEHNZ-T-02334-25-O) 1 CE Approved
Taxes for Iowa Licensed Public Accountant (IA-LPA) 1.5 CPE Eligible
Taxes for Maine Licensed Public Accountant (ME-LPA) 1.5 CPE Eligible
Taxes for Chartered Special Needs Consultant (ChSNC) 1.5 CE Eligible
Taxes for Chartered Advisor in Senior Living (CASL) 1.5 CE Eligible
Taxes for CIPM 1.5 PL Eligible

Additional Information

Credits

1.5

Course Level

Basic

Instructional Method

QAS Self Study

Group Internet Based

Pre-requisites

None

Advance Preparation

None

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About Instructor

One of the best live CE/CPE/CPD/PL courses with Steve Abramson

Steve Abramson , CPC, CLU, ChFC

President, APS Pension and Financial

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Stephen Abramson is the President and founding partner of APS Pension & Financial Services established in 1977, a mid-size consulting and actuarial firm employing twenty-two professional and support staff specializing in pension and pension-related services.  For over 40 years, APS has been providing closely held businesses with financial services including pension design and administration, business succession planning, and wealth preservation planning. In 2015 APS Investment Management was established to provide fiduciary services to 401(k) and 403(b) plans and in 2018 APS Wealth Management, a Registered Investment Advisor (RIA), was established to provide investment management services to individual clients and retirement plans replacing his previous relationship with a Broker/Dealer.  Steve has taught professional level education programs for the American Society of Pension Actuaries; lectured to various professional groups, including the National Conference of CPA Practitioners, The NYS Society of CPAs, Nassau Bar Association, the C.W. Post Tax Institute, and the National Institute of Pension Administrators; and conducted continuing education seminars for Certified Public Accountants for the past 35 years. He is co-author of Plan Smart, Retire Rich published by McGraw Hill in 1998; author of Advisor’s Guide to Qualified Plans originally published by Aspen Publishing in March, 2002 and recently in the process of being updated with the 8th edition, and Retirement Financial Management for Clients Approaching Retirement published by Aspen Publishing in August, 2002.  A less technical version of Advisor’s Guide to Qualified Plans entitled Guide to Qualified Retirement Plans: A Plain Language Primer was published by the International Association of Employee Benefits in March 2005.  The second edition of this book was released in 2008.

Steve graduated from Cornell University in 1964, earned the designation of Chartered Life Underwriter in 1967 from the American College, Certified Pension Consultant in 1970 from the American Society of Pension Professionals and Actuaries and Chartered Financial Consultant from the American College in 1972.


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To maintain compliance, you must follow the guidelines set by NASBA and other regulatory bodies, which include completing the course within the specified timeframe, passing the assessments, and keeping accurate records of your learning activities.

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After successfully completing a self-study course and passing the assessments, you can access and download your course completion certificates from your account dashboard on our platform. These certificates are recognized by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies for compliance and reporting purposes.

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We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.

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A Live Webinar Group Internet-Based Credit is an interactive, real-time online seminar where professionals can earn Continuing Education credits by participating in live sessions led by experts in various fields. These sessions meet the standards set by NASBA, IRS, CFP Board, HRCI, SHRM, Payroll Org, FP Canada, and 25+ other regulatory bodies.

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To maintain compliance, you must adhere to the guidelines set by NASBA and other regulatory bodies, which include attending the full duration of the webinar, participating in interactive elements, and completing any post-webinar evaluations or assessments.

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