Trends in Retirement Plans

Course Contents

1. Introduction
   - page 1
   • The Baby Boomers
     - page 2
   • The Future of Retirement
     - page 3
   • Social Security
     - page 4
   • Purposes of Retirement Plans
     - page 5
2. Types of Retirement Plans
   - page 6
   • Employee Retirement Income Security Act
     - page 7
3. Qualified Plans
   - page 8
   • Types of Defined Contribution Plans
     - page 9
     • Profit sharing
       - page 9
     • Simplified Employee Pension Plan (SEPs)
       - page 10
     • Employee Stock Ownership Plan (ESOP)
       - page 10
     • 401(k)
       - page 11
     • 403(b)
       - page 11
       • Vesting schedules
         - page 12
   • Defined Benefit Plan
     - page 13
     • PBGC
       - page 14
4. Non-Qualified Retirement Plans
   - page 15
   • Option 1: Rabbi Trusts
     - page 15
     • Rabbi Trusts and ERISA
       - page 16
   • Option 2: Secular Trusts
     - page 17
   • Option 3: Supplemental Executive Retirement Plans
     - page 17
   • Option 4: Annuities
     - page 17
   • Option 5: Employee Equity Plans
     - page 18
   • Option 6: Phased Retirement
     - page 19
5. Small Businesses
   - page 20
   • IRAs
     - page 20
6. Plan Design and Administration
   - page 21
7. Summary
   - page 22