Once the decision is made to offer a qualified plan, an employer must determine the best way to implement and administer the plan in accordance with ERISA requirements. This module will review these requirements, which include nondiscrimination requirements, funding limitations, minimum funding standards, and distribution requirements.

Author: Kristen MacKenzie, MBA, CFP®, CRPC®

Kristen MacKenzie, MBA, CFP®, CRPC® is an associate professor at the College for Financial Planning. Kristen has over 20 years of experience in the financial services industry, both as an active financial planner and as a provider of financial education. She graduated from the University of Connecticut with a degree in economics and later received her MBA at the University of Colorado. You can contact Kristen at kristen.mackenzie@cffp.edu.

Complexity Level: Intermediate