Table of Contents — 401(k) Plans — Wall Street Instructors

The study materials for this course are available online. To begin, click a module link below. We recommend following the links found on the bottom of each page to ensure you cover all of the material.

You must complete the final examination to earn continuing education credit. A passing score of 70% is required.

Introduction to CODA 401(k) Plans

Intro →

Cash or Deferred Arrangements (CODAs) Growth and Popularity of 401(k) Plans Focus of This Course

Module 1 — Overview of 401(k) Plans

Module 1 →

History and Purpose of 401(k) Plans Types of 401(k) Plans Eligibility Requirements Plan Documents and Administration

Module 2 — 401(k) Contributions

Module 2 →

Employee Elective Deferrals Catch-Up Contributions Employer Matching and Profit-Sharing Annual Contribution Limits (2026)

Module 3 — Vesting

Module 3 → Review Questions →

Immediate Vesting Cliff Vesting Schedules Graded Vesting Schedules Forfeitures and Break-in-Service Rules

Module 4 — Non-Discrimination Rules

Module 4 →

Highly Compensated Employees ADP and ACP Tests Safe Harbor 401(k) Plans Top-Heavy Rules

Module 5 — 401(k) Distributions

Module 5 → Review Questions →

In-Service Withdrawals and Hardship Distributions Plan Loans Premature Distributions and Penalties Required Minimum Distributions Rollovers and Transfers

Module 6 — SIMPLE 401(k) Plans

Module 6 → Review Questions →

Employer Eligibility Requirements Contribution Rules and Limits SIMPLE 401(k) vs. SIMPLE IRA

Module 7 — Solo 401(k) Plans

Module 7 →

Eligibility — Owner-Only Businesses Employee and Employer Contribution Limits Solo 401(k) vs. SEP-IRA

Module 8 — Roth 401(k) Plans

Module 8 → Review Questions →

Designated Roth Accounts Contribution Rules — No Income Limit Qualified Distributions Rollovers to Roth IRA

Ready for the Final Examination?

Complete all study materials before proceeding. A passing score of 70% is required. Re-examination is available if needed.

Proceed to Final Examination →