안녕하세요. AIFA입니다.

AIFA 에 수강생만 볼수 있도록 파트2 자료는 자료실에 올려 드리도록 하겠습니다.

많은 도움되길 바랍니다. 

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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.