1. What is the exclusive benefit rule of plan qualifications?

2. Can a qualified plan permit reversion of plan funds to the employer and still satisfy the exclusive benefit rule?

3. What are the age and service requirements that can be used for qualified plans?

4. What is the ratio percentage test? Explain.

5. What is the average benefit test? Explain.

6. What is the separate list of business? Explain.

7. What is the funding requirement for define benefit plans beginning after 2007?

8. What are the pension plan contributions credited for funding standard account purpose?