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WorldatWork B2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Defined Benefit Plan Administration | - Vesting and eligibility rules - Benefit formulas and accrual methods - Funding requirements and actuarial assumptions |
| Topic 2: Retirement Plan Fundamentals | - Overview of retirement income systems - Types of retirement plans (DB vs DC) |
| Topic 3: Plan Design Considerations | - Design objectives and employer strategy alignment - Cost management and funding considerations - Employee demographics and participation factors |
| Topic 4: Compliance and Governance | - Regulatory frameworks and legal requirements - Fiduciary responsibilities - Plan documentation and reporting |
| Topic 5: Defined Contribution Plan Administration | - Contribution structures - Investment options and participant responsibility - Distribution rules and withdrawals |
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