RPA 1

Directing Retirement Plans Part 1

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Required to Earn

RPA

CEBS

Part of

RPA Designation

RPA 1 has been extensively revised. New course materials are available and will be tested on starting July 15, 2024. The following course information applies to exams taken on or after July 15, 2024.

This course describes the various alternatives for plan sponsors as they strategically design retirement plans to meet the ever-evolving needs of a dynamic workforce and an ever-changing, competitive marketplace for talent. Students learn essential knowledge for understanding retirement plan design. The course outlines requirements for achieving tax-qualified status, distinguishes differences between defined contribution (DC) and defined benefit (DB) structures, and provides a framework for understanding DC plan types whose use depends on the sponsor’s legal entity and the employee group’s characteristics. This course also provides a comprehensive understanding of 401(k) plans, 403(b) plans, 457 plans and other specialized niche plans. It views the appropriateness of these plans and the latitude sponsors possess in defining eligibility and establishing plan provisions. Also addressed are the unique situations involving executive talent, nonprofit employees and governmental workers. The course also examines the challenges of small employers in sponsoring a retirement plan. As such, it reviews simplified employee pensions (SEPs), SIMPLE plans, safe-harbor 401(k)s and solo 401(k)s. Key plan issues such as fee transparency; environmental, social and governance (ESG) investments; and inclusion of cryptocurrency investments are also addressed. The course incorporates both currently applicable law and future, to-be-phased-in requirements from the SECURE 2.0 Act.

Topics Covered:

Private Retirement Plans: Background and Context
Defined Contribution and Defined Benefit Structures
Defined Benefit Approaches and Executive Plan Arrangements
Overview of Defined Contribution Plan Structures and Stock Compensation Plans
Profit-Sharing Pension and Money Purchase Plans
Foundations of 401(k) Plans
Defined Contribution Practice Issues
Special Purpose Plans: 403(b)s, 457s and ESOPs
Small Employer Retirement Plan Alternatives
Individual Retirement Accounts (IRAs)

Continuing Education

Earn professional continuing education (CE) credit as you work through CEBS courses and continue to validate your learning with CEBS Compliance and ISCEBS membership.

Licensing and Professional Credit

Frequently Asked Questions

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Resources For RPA 1

Required

Successful completion of comprehensive exam

Essential

RPA 1 Study Guide, 2nd Edition, including online access to the modules and practice exam

*Reading Updates

Essential

Defined Contribution Plan Types 401(k)s, 403(b)s , 457s, ESOPs, IRAs and small employer retirement plans.
Mahoney, editor,
XanEdu, 2024.
ISBN 978-1-711-47256-0

Supplementary

Online Study Group With Instructor Support
12-week sessions offered in spring, summer and fall

$250

Success Package - Save 20%

Save 20% when you purchase the textbook, Study Guide, Online Study Group and RPA 1 exam