WorldatWork Retirement Plans - Design Considerations and Administration : B2

  • Exam Code: B2
  • Exam Name: Retirement Plans - Design Considerations and Administration
  • Updated: Aug 08, 2026
  • Q & A: 0 Questions and Answers

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About WorldatWork Retirement Plans - Design Considerations and Administration : B2 Exam

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WorldatWork B2 Exam Syllabus Topics:

SectionObjectives
Retirement Plan Fundamentals- Overview of retirement income systems
- Types of retirement plans (DB vs DC)
Plan Design Considerations- Cost management and funding considerations
- Employee demographics and participation factors
- Design objectives and employer strategy alignment
Defined Contribution Plan Administration- Distribution rules and withdrawals
- Contribution structures
- Investment options and participant responsibility
Compliance and Governance- Plan documentation and reporting
- Regulatory frameworks and legal requirements
- Fiduciary responsibilities
Defined Benefit Plan Administration- Funding requirements and actuarial assumptions
- Vesting and eligibility rules
- Benefit formulas and accrual methods

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