WorldatWork B2 : Retirement Plans - Design Considerations and Administration
- Exam Code: B2
- Exam Name: Retirement Plans - Design Considerations and Administration
- Updated: Oct 04, 2026
- Q & A: 0 Questions and Answers
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WorldatWork B2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Retirement Plan Fundamentals | - Types of retirement plans (DB vs DC) - Overview of retirement income systems |
| Defined Contribution Plan Administration | - Distribution rules and withdrawals - Investment options and participant responsibility - Contribution structures |
| Plan Design Considerations | - Employee demographics and participation factors - Design objectives and employer strategy alignment - Cost management and funding considerations |
| Defined Benefit Plan Administration | - Vesting and eligibility rules - Benefit formulas and accrual methods - Funding requirements and actuarial assumptions |
| Compliance and Governance | - Fiduciary responsibilities - Regulatory frameworks and legal requirements - Plan documentation and reporting |
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