1. What are the 2 types of qualified retirement plans and how do they work? 2. What are the differences between a money purchase pension plan, a 401(k) plan, and a profit-sharing plan? 3. Compare and contrast the 2 types of IRAs. 4. How does the Coverdell Education Savings Account work? 5. How does the 529 College Savings Plan work? 6. What is nexus and how is it created? 7. Which states don't have income taxes? 8. What is the difference between allocation and apportionment of state taxable income? 9. What are the 3 apportionment factors and how are they calculated?