4. In a defined benefit plan, what is the minimum funding standards? 5. come from the accounts of employees who terminated their employment prior to earning vesting rights. 6. What are section 457 plans? 7. The 403B plan is available to what group of employers? 8. What is a tax advantage of the Roth 401K plan? 9. Name 2 rules that were created to prevent backloading. 10. Steve worked 2 years at his job and has decided to quit. Steve's employer utilizes a gradual vesting period of 6 years. What percentage of Steve's retirement benefits will he forfeit upon his departure? 11. What are the differences between qualified and non-qualified plans? 12. Average benefit percentage test 13. What are some vesting rules and rights? 14. Are fiduciaries held liable for the investment choices of employees? 15. What are the two parts of nondiscrimination testing? 16. What is the Fractional Rule in defined benefit plans? 17. What is a salary reduction agreement? 18. What is the purpose of minimum funding standards? 19. When does the ratio percentage test pass? 20. What are the Average Benefit Percentage Test steps? 21. How do you determine each nonexcludable employees benefit percentage? 22. When does the Average Benefit Percentage Test Pass