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Test your basic knowledge |
Retirement Plan Fundamentals
Start Test
Study First
Subject
:
Instructions:
Answer 38 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. IRC-specified maximum amount of employee salary that may finance contributions to a retirement plan in a pre-tax manner.
Distribution
Elective Deferral Limit
Required Minimum Distribution
Plan Participant
2. Type of legal entity that is for-profit - private.
Forfeiture
Defined Contribution Plan
Catch-up Contributions
401(a)
3. Retirement plan that stipulates the amount the participant will RECEIVE from the plan - but not the amount that will be contributed to the plan. Usually funded by the sponsor. Example: traditional pension plan
Distribution
1099
Elective Deferral Limit
Defined Benefit Plan
4. Deposit of assets into the retirement plan - usually by a participant or sponsor.
403(b)
Defined Benefit Plan
Vesting
Contribution
5. Annual testing of plan's activities to ensure nondiscrimination of non highly compensated employees.
Vesting
Elective Deferral Limit
Testing
Contract
6. Non-vested portion of sponsor contributions to participant's retirement funds.
Forfeiture
401(a)
1099
Distribution
7. IRC-specified regulated minimum value of distributions to participants at certain age.
Required Minimum Distribution
Hardship Distribution
Forfeiture
Contract
8. The person who will benefit from the assets of the plan - once they retire. Usually the employees of the plan sponsor.
457(b)
403(b)
Required Minimum Distribution
Plan Participant
9. Have all the limits of a traditional 401(k) plan - but without the required ADP/ACP testing for non-discrimination.
Safe Harbor 401(k) Plan
1099
Vesting
Vesting
10. Retirement plan that stipulates the amount the participant will RECEIVE from the plan - but not the amount that will be contributed to the plan. Usually funded by the sponsor. Example: traditional pension plan
Defined Benefit Plan
457(b)
Hardship Distribution
Catch-up Contributions
11. IRS form to report income other than wages.
Forfeiture
1099
Contract
Forfeiture
12. IRC-specified regulated minimum value of distributions to participants at certain age.
1099
Contract
Required Minimum Distribution
Testing
13. Distribution of plan assets to participant allowed under unusual circumstances such as health issue - death in family - college education funding need - loss of employment - etc.
Hardship Distribution
Plan Sponsor
Defined Benefit Plan
Contract
14. Amount of time the employee must work to earn a non-forfeitable right to the benefit accrued by the employee in the plan.
401(a)
Contract
Hardship Distribution
Vesting
15. Legtal entity that includes state - local - and municipal government bodies.
Defined Contribution Plan
Plan Participant
457(b)
Hardship Distribution
16. Annual testing of plan's activities to ensure nondiscrimination of non highly compensated employees.
Defined Contribution Plan
Testing
Vesting
Required Minimum Distribution
17. Type of legal entity that is for-profit - private.
Forfeiture
401(a)
Defined Contribution Plan
Required Minimum Distribution
18. Deposit of assets into the retirement plan - usually by a participant or sponsor.
Contribution
Hardship Distribution
Defined Contribution Plan
Defined Contribution Plan
19. IRS form to report income other than wages.
1099
Required Minimum Distribution
Catch-up Contributions
Distribution
20. Pay-out of funds from a retirement plan to a participant.
Safe Harbor 401(k) Plan
Plan Sponsor
Distribution
Contribution
21. Legal entity that is a traditional non-profit organization.
Plan Participant
Distribution
457(b)
403(b)
22. Legal entity that is a traditional non-profit organization.
Elective Deferral Limit
Contribution
Plan Sponsor
403(b)
23. The person who will benefit from the assets of the plan - once they retire. Usually the employees of the plan sponsor.
403(b)
Distribution
Plan Participant
Defined Contribution Plan
24. Provisions in the regulation that allow older workers to contribute more deferred income to their retirement plan.
Catch-up Contributions
Defined Benefit Plan
457(b)
Safe Harbor 401(k) Plan
25. Provisions in the regulation that allow older workers to contribute more deferred income to their retirement plan.
Hardship Distribution
Distribution
Elective Deferral Limit
Catch-up Contributions
26. Legal entity that establishes the retirement plan for participants. Retirement plan sponsors are usually the employer of the participants.
Forfeiture
401(a)
Vesting
Plan Sponsor
27. Non-vested portion of sponsor contributions to participant's retirement funds.
Forfeiture
401(a)
Plan Sponsor
Required Minimum Distribution
28. The agreement between the Plan Sponsor and the Plan Provider.
Testing
Contract
Required Minimum Distribution
Plan Sponsor
29. Legtal entity that includes state - local - and municipal government bodies.
Defined Contribution Plan
Plan Sponsor
401(a)
457(b)
30. Have all the limits of a traditional 401(k) plan - but without the required ADP/ACP testing for non-discrimination.
Contribution
Safe Harbor 401(k) Plan
Testing
Contribution
31. The agreement between the Plan Sponsor and the Plan Provider.
Contribution
Contract
457(b)
Defined Contribution Plan
32. Retirement plan that stipulates the amount put IN to the plan - but not the amount that the participant will ultimately receive. Usually funded by participant and/or sponsor of plan. Examples: 401k - IRA
Catch-up Contributions
Plan Participant
Defined Contribution Plan
Defined Benefit Plan
33. IRC-specified maximum amount of employee salary that may finance contributions to a retirement plan in a pre-tax manner.
401(a)
Catch-up Contributions
Distribution
Elective Deferral Limit
34. Distribution of plan assets to participant allowed under unusual circumstances such as health issue - death in family - college education funding need - loss of employment - etc.
Elective Deferral Limit
Testing
Distribution
Hardship Distribution
35. Retirement plan that stipulates the amount put IN to the plan - but not the amount that the participant will ultimately receive. Usually funded by participant and/or sponsor of plan. Examples: 401k - IRA
Safe Harbor 401(k) Plan
Required Minimum Distribution
Contract
Defined Contribution Plan
36. Legal entity that establishes the retirement plan for participants. Retirement plan sponsors are usually the employer of the participants.
Distribution
Testing
Plan Sponsor
Elective Deferral Limit
37. Amount of time the employee must work to earn a non-forfeitable right to the benefit accrued by the employee in the plan.
Contract
Forfeiture
Vesting
Contribution
38. Pay-out of funds from a retirement plan to a participant.
403(b)
Distribution
Contract
Vesting