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WorldatWork B2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Retirement Plan Types | - SIMPLE plans and other prevalent plan options - Defined contribution plans (401(k), 403(b), 457, Roth 401(k)) |
| Retirement Plan Fundamentals | - Employer-sponsored plan objectives - Retirement income needs and sources |
| Plan Design Considerations | - Non-discrimination testing and compliance - Plan design alignment with organizational strategy |
| Plan Administration | - Implementing plan changes and ongoing management - Key operational components of plan administration |
| Fiduciary Responsibilities and Investment Guidelines | - Fiduciary duties in retirement plans - General investment principles for retirement assets |

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