NIPA’s newly updated Comprehensive Guide to 401(k) Plans Certificate Course delivers an in-depth examination of the regulatory requirements and operational features of the most popular employer-sponsored savings arrangement for today's workers – the 401(k) plan.

Target Audience
This course is designed to provide the comprehensive information needed to understand the rules and retirement industry concepts that form the foundation for 401(k) plan operations. This program is designed for those new to the retirement industry and/or new to retirement plan administration and those who want to advance their 401(k) skill set.

Course Overview
The Comprehensive Guide to 401(k) Plans Certificate Course begins with an overview of the regulatory framework that serves as the foundation for 401(k) plans and an overview of the various players that must work together to ensure a plan's success. The program then addresses the broad spectrum of operational and compliance issues that arise in the life cycle of a 401(k) plan – from plan establishment to plan termination. 

Key topics addressed in the program include popular 401(k) plan design options, plan establishment procedures, eligibility and vesting calculations, contribution and deduction limits, compliance testing, distribution and loan options, government reporting, and plan corrections strategies.

This course is comprised of 16 online lessons and an open-book exam (80 questions).

• Lesson 1: An Introduction to 401(k) Plans

• Lesson 2: 401(k) Plan Establishment & Design

• Lesson 3: Safe Harbor 401(k) Plans

• Lesson 4: Automatic Contribution Arrangements

• Lesson 5: Plan Investments

• Lesson 6: Plan Fees & Expenses

• Lesson 7: Census Data, Eligibility, & Vesting

• Lesson 8: Compensation

• Lesson 9: 401(k) Plan Contributions

• Lesson 10: IRC§410(b) Minimum Coverage Test

• Lesson 11: IRC§402(g) Deferral Limit & IRC§415 Annual Additions Limit

• Lesson 12: ADP & ACP Testing

• Lesson 13: Top-Heavy Plans

• Lesson 14: Reporting & Disclosure

• Lesson 15: Distributions & Loans

• Lesson 16: Plan Correction Programs & Plan Terminations

• Exam

The course takes approximately 11 hours to complete, not including the exam. Downloadable PDF handouts for each lesson are available through the Resources tab in the course.

CPE Credits
Learners must view each lesson and complete the exam with a score of 70% or higher in order to earn 16 NIPA CPE credits and receive a downloadable PDF certificate of completion. Credits will be applied to a NIPA member's account during the membership year in which the course was completed.

Accessing the Course
Learners can purchase and access this course using a NIPA membership account or guest account and visiting the Learning Center. Log into your member account or create a guest account. 

Access to the course is available for one calendar year, starting on the date the learner launches the course through their profile in NIPA's Learning Center.