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WorldatWork B2 Exam Syllabus Topics:

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

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