Trends in Retirement Plans

DLC Home|Webinars|Continuing Education|HR Resources|College Instructors|Training History|Order History

Course Number:74
Category:Employee Benefits
Field of Study:Business Law
Audience:HR Managers, HR Generalists, Benefits Professionals
Level of Difficulty:Overview
Delivery Method:QAS Self Study
Prerequisites: None
Advanced Preparation:None
SHRM BASK:As defined by the SHRM Body of Applied Skills and Knowledge (BASK), this self-study course relates to competencies in Service Excellence and Business and Competitive Awareness with functional areas in Talent Acquisition, Total Rewards and U.S. Employment Law and Regulations.
OverviewRetirement plans are an important component of employee benefits. In this course you will learn about demographic trends that are influencing retirement plans. There will be an examination of Social Security: the kind of benefits it pays, how it is funded, eligibility requirements, and the health of the fund. You’ll look at several different types of qualified and non-qualified retirement plans such as traditional pension plans, 401(k) plans, Employee Stock Ownership Plans (ESOPs), Supplemental Executive Retirement Plans (SERPs), and Secular Trusts. You’ll also learn about retirement plan options for small businesses, and retirement plan design and administration.
Learning Objectives:
  • Identify earnings subject to the Social Security payroll tax
  • Differentiate between defined contribution and defined benefit plans
  • Recognize different types of defined contribution plans
  • Identify how the Secure 2.0 Act impacts 401K plans
  • Differentiate between qualified and non-qualified retirement plans
  • Recognize different types of non-qualified plans
  • Specify what a Summary Plan Description (SPD) is
  • Identify the requirements of the Employee Retirement Income Security Act (ERISA)
  • Specify the role of the Pension Benefit Guarantee Corporation
  • Determine retirement plan options for small businesses
  • Recognize administrative responsibilities for retirement plans
Credit & Professional
Continuing
Education Information:

  • SHRM-CP/SHRM-SCP Credit Information:

    ERI Distance Learning Center is recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® or SHRM-SCP® recertification activities. This program is valid for 2 PDCs for the SHRM-CP® or SHRM-SCP®. For more information about certification or recertification, please visit www.shrmcertification.org.

    SHRM Preferred Provider

  • aPHR/PHR/SPHR/GPHR Credit Information:

    ERI Distance Learning Center is a recognized provider of recertification credits. The HR Certification Institute® (HRCI®) has pre-approved this activity for 2 HR (General) credit hour(s) towards aPHR™, PHR®, SPHR®, and GPHR® recertification.

    HRCI Approved Provider
    HR Certification Institute’s® (www.HRCI.org) official seal confirms that ERI Distance Learning Center meets the criteria for pre-approved recertification credit(s) for any of HRCI’s eight credentials, including SPHR® and PHR®.

  • CCP/CBP/GRP/WLCP Credit Information:

    This online course qualifies for recertification credit for the Certified Compensation Professional (CCP®), Certified Benefits Professional® (CBP), Global Remuneration Professional (GRP®), and Work-Life Certified Professional (WLCP®) designations granted by WorldatWork Society of Certified Professionals. For more information on recertification, visit the Society website at www.worldatworksociety.org.

  • CPE QAS Self Study Credit Information:

    National Registry QAS Self Study - Course approved for 2 credit(s) in these states:

    Alabama, Alaska, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Virgin Islands, Virginia, Washington, West Virginia, Wyoming

    Course approved for 2 credit(s) in Vermont

Start Free Course Buy Courses For Credit
Additional Information:
*The Course Credit List displays credits and credit types offered by location.
FAQs Policies
World at Work
CPE Sponsors - Registry
CPE Sponsors - QAS
CAC
CCC

The ERI Distance Learning Center is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: https://www.nasbaregistry.org/

ERI Economic Research Institute is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CP® or SHRM-SCP®