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WorldatWork B2 Exam Syllabus Topics:

SectionObjectives
Defined Contribution Plan Administration- Contribution structures
- Distribution rules and withdrawals
- Investment options and participant responsibility
Defined Benefit Plan Administration- Benefit formulas and accrual methods
- Funding requirements and actuarial assumptions
- Vesting and eligibility rules
Retirement Plan Fundamentals- Types of retirement plans (DB vs DC)
- Overview of retirement income systems
Compliance and Governance- Plan documentation and reporting
- Regulatory frameworks and legal requirements
- Fiduciary responsibilities
Plan Design Considerations- Employee demographics and participation factors
- Cost management and funding considerations
- Design objectives and employer strategy alignment

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