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WorldatWork B2 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Compliance and Governance | - Fiduciary responsibilities - Regulatory frameworks and legal requirements - Plan documentation and reporting |
| Topic 2: Retirement Plan Fundamentals | - Types of retirement plans (DB vs DC) - Overview of retirement income systems |
| Topic 3: Defined Benefit Plan Administration | - Funding requirements and actuarial assumptions - Vesting and eligibility rules - Benefit formulas and accrual methods |
| Topic 4: Defined Contribution Plan Administration | - Investment options and participant responsibility - Distribution rules and withdrawals - Contribution structures |
| Topic 5: Plan Design Considerations | - Employee demographics and participation factors - Design objectives and employer strategy alignment - Cost management and funding considerations |
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