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QKA study guide

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Lessons

  1. Actual Contribution Percentage Test: Matchin
  2. Testing Standards: The 1.25 Test vs. 2.0 / 2
  3. Actual Deferral Percentage Test: Eligible Pa
  4. Permissive Disaggregation & Restructuring to
  5. Shifting Techniques: Moving Contributions Be
  6. Why ADP and ACP Testing Exists & Which Plans
  7. ASPPA Code Overview: Precepts 1 through 6
  8. Conflicts of Interest, Confidentiality & Wor
  9. Professional Discipline, ASPPA Disciplinary
  10. Applying the Plan's Compensation Definition:
  11. IRC §401 Annual Compensation Limit & Deemed
  12. IRC §414 Safe-Harbor vs. Custom Compensation
  13. IRC §415 Statutory Compensation Definitions:
  14. Calculating the Total Excess: Ratio Leveling
  15. Statutory Deadlines: 2.5-Month Rule, EACA 6-
  16. Corrective Distributions to HCEs: Refund Cal
  17. Alternative Corrections: QNECs, QMACs & Rech
  18. Switching Between Prior-Year and Current-Yea
  19. Amending Plan Eligibility Requirements & Exp
  20. Hours-of-Service Crediting vs. Elapsed-Time
  21. Plan Entry Dates, Dual Eligibility & Computa
  22. Statutory Age and Service Conditions Under I
  23. Voluntary After-Tax Contributions & Automati
  24. IRC §402 Annual Limits, Age-50 Catch-Up & SE
  25. Pre-Tax Elective Deferrals & Designated Roth
  26. Rollover Contributions Into the Plan: Eligib
  27. IRC §415 Annual Additions Limits, Excess Cor
  28. Age-Weighted Allocations, Cross-Testing / Ne
  29. Employer Matching Contributions: Fixed, Disc
  30. Discretionary Profit-Sharing: Pro-Rata Comp-
  31. Filing Deadlines, Form 5558 Extensions, EFAS
  32. Form 5500 Series: Form 5500, Form 5500-SF &
  33. Form 8955-SSA: Reporting Deferred Vested Par
  34. IQPA Independent Audit Threshold: SECURE 2.0
  35. Family Attribution Rules Under IRC §318 / §1
  36. Former HCEs, Short Plan Years & Non-Calendar
  37. IRC §414 Statutory Tests: 5% Owners & Compen
  38. Top-Paid 20% Group Election & Determination
  39. Distribution Tax Reporting: Form 1099-R Code
  40. Mandatory Cash-Out Limits & Automatic Rollov
  41. Required Minimum Distributions Under IRC §40
  42. Taxation of Distributions, 20% Mandatory Fed
  43. Average Benefit Percentage Test Mechanics &
  44. Mandatory Disaggregation, Permissive Aggrega
  45. The Average Benefits Test: Nondiscriminatory
  46. Otherwise Excludable Employees: When Disaggr
  47. IRC §410 Coverage Framework, Testing Group &
  48. Deemed-Pass Situations & Correcting a Failed
  49. Calculating Benefiting Participants & The Ra
  50. Testing Frequencies & Controlled Group Impac
  51. Electronic Delivery Safe Harbors & SECURE 2.
  52. ERISA Title I Disclosures: SPD, SMM & SAR Ti
  53. Fee Disclosures Under ERISA §404 & §408, Plu
  54. Which Service Providers Must Deliver Fee Dis
  55. Loan Defaults, Cure Periods, Deemed Distribu
  56. Loan Terms: 5-Year Amortization, Principal R
  57. IRC §72 Statutory Loan Limits — Free Study Guide 2026
  58. Distributable Events: Severance, Death, Disa
  59. Distribution Restrictions by Contribution So
  60. IRC §72 10% Early Distribution Penalty & Sta
  61. In-Service Withdrawals, Hardship Distributio
  62. QJSA and QPSA Survivor Annuity Rules, the DC
  63. Anti-Alienation, Qualified Domestic Relation
  64. IRC §401 Core Qualification Requirements & E
  65. Written Plan Documents, Pre-Approved vs. Ind
  66. Defined Contribution vs. Defined Benefit Fun
  67. Other DC Designs: ESOPs, SEPs, SIMPLE IRAs,
  68. Profit Sharing, Money Purchase & 401 Cash or
  69. Qualified Automatic Contribution Arrangement
  70. Safe Harbor Advantages, Disadvantages & the
  71. Safe Harbor Notice Rules, Mid-Year Elections
  72. Traditional Safe Harbor Formulas: 3% Nonelec
  73. Verifying Safe Harbor Contribution Complianc
  74. Breaks in Service, Re-Employment Rules & Ser
  75. Excludable Employee Classifications & Job Ca
  76. Service Across Employers: Predecessor Employ
  77. SECURE 2.0 Long-Term Part-Time Rules — Free Study Guide 2026
  78. Required and Permissive Aggregation Groups &
  79. Identifying Key Employees: Officers, 5% Owne
  80. Top-Heavy Minimum Contributions, Accelerated
  81. The 60% Top-Heavy Ratio: Determination Date,
  82. Forfeiture Determination, Timing, Allocation
  83. Mandatory Full-Vesting Events, Vesting Sched
  84. Statutory Vesting Schedules: 3-Year Cliff, 2
  85. Calculating Years of Vesting Service, Comput