안녕하세요. AIFA입니다. AIFA 에 수강생만 볼수 있도록 파트2 자료는 자료실에 올려 드리도록 하겠습니다.
많은 도움되길 바랍니다. == KEOGH 플랜에 충족키 위한 요건은 아래와 같읍니다.
* Plan assets must not be diverted. ? Minimum coverage requirements must be met. ? To be a qualified plan, a defined benefit plan must benefit at least the lesser of 50 employees or the greater of 40% of all employees or two employees. ? If there is only one employee, the plan must benefit that employee. ? Contributions must not discriminate in favor of highly compensated employees. ? Contribution and benefit limits must not be exceeded. ? Minimum vesting standards must be met. ? A benefit becomes vested when it becomes nonforfeitable. ? Benefit payments must begin when required, except in the case of early retirement payments. ? Benefits must not be assigned or alienated. ? Benefits must not be reduced for Social Security increases. ? Elective deferrals must be limited. 감사합니다.
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