Please enable JavaScript.
Coggle requires JavaScript to display documents.
Retirement Plans - Coggle Diagram
Retirement Plans
Qualified Employer Retirement Plans
- Tax-advantaged savings for retirement.
Basic Concepts
Participation Standards
Coverage Requirements
Vesting Schedules
Contributions
Funding Standards
ERISA - sets federal standards to protect retirement funds, covering participation, coverage, vesting, and funding.
Defined Benefit Plans
Cash or Deferred Arrangements (401(k) Plans)
Tax-Sheltered Accounts (403(b) Plans)
IRC Section 457 Deferred Compensation Plans
Defined Contribution Plans
Money Purchase Plans
Profit-Sharing Plans
Qualified Plans for the Small Employer
Keogh Plans (HR-10s)
Simplified Employee Pensions (SEPs)
Salary Reduction SEP Plans
SIMPLE Plans
Catch-Up Contributions
Individual Retirement Arrangements (IRAs)
Traditional IRA
Participation
Contributions
Withdrawals
Funding
Spousal IRA
Roth IRAs
No Required Distributions
Qualified Withdrawals
Non Qualified Withdrawals
Rollover IRA
Pension Protection Act of 2006
Qualified versus Non-Qualified Plans
Qualified Plans -offer major tax breaks for employers and employees.
Non Qualified