In this course, the federal regulation of employee benefit plans, both before and after the passage of the Employee Retirement Income Security Act is discussed. Different kinds of employee benefit plans are described. The rules concerning participation, funding, and vesting for retirement plans, as well as the corporate fiduciary responsibility, are covered. This course has been evaluated for impacts from the Tax Cuts and Jobs Act, the SECURE Act of 2019, the CARES Act of 2020, and the American Rescue Act of 2021. Before all these changes can be incorporated into individual and company financial plans, SECURE 2.0 Act of 2022 is signed into law making several new changes in the retirement area of which some are effective immediately and others are spread over the next few years. Although most of the rules pertaining to this material have not changed over the past year, the same cannot be said about the thresholds and limitations, which are annually adjusted for inflation. This course is most beneficial to professionals new to Employee Benefit Plans who may be at the staff or entry level in the organization, to those professionals that want to gain an appreciation for the rules and complexity of retirement plans, but also for a seasoned professional with limited exposure to Employee Benefit Plans. <br/><br/> By proceeding to the examination, you acknowledge and confirm that you have completed the required coursework.