[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-394629-105":59,"doc-detail-394629-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","rett10-self-study-continuing-professional-education","RETT10 - SELF-STUDY CONTINUING PROFESSIONAL EDUCATION","","Self-study continuing professional education material covering two interactive CPE courses that complement PPC’s Guide to Small Employer Retirement Plans. The program explains eligibility and vesting rules, tests for minimum coverage and participation, and addresses contribution limits and employer deductions. Learners complete lessons, take self-study quiz questions with answer comparison and references, then answer examination questions following each lesson. Credit requires using the Online Grading System or mailing/faxing the examination answer sheet for print grading by the stated deadline, with detailed instructions provided.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/rett10-self-study-continuing-professional-education/394629/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/rett10-self-study-continuing-professional-education/394629.png","ImageObject",300,407,{"name":92,"@type":93},"Melati","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-28","2026-09-26",true,{"@type":102,"interactionType":103,"userInteractionCount":52},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What is the purpose of these RETT10 self-study CPE courses?","Question",{"text":112,"@type":113},"They are interactive self-study CPE courses designed as companions to PPC’s Guide to Small Employer Retirement Plans to enhance understanding of current issues in the field.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How do learners complete each course and check comprehension?",{"text":117,"@type":113},"Each course is divided into lessons. Learners read the material and answer self-study quiz questions, then evaluate progress by comparing responses to both correct and incorrect answers with explanations and references.",{"name":119,"@type":110,"acceptedAnswer":120},"How is CPE credit obtained and by when must it be submitted?",{"text":121,"@type":113},"Credit is earned by completing the process through the Online Grading System or by mailing/faxing the completed examination answer sheet for print grading by the stated deadline (August 31, 2011).","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},394629,1790471769,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":52,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":144,"read_time":145,"preview_page_count":4},962085570644,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","RETT10  \nSELF􀀆STUDY CONTINUING PROFESSIONAL EDUCATION  \nCompanion to PPC's Guide to  \nSmall Employer Retirement Plans  \nFort Worth, Texas  \n(800) 431􀀆9025  \n[trainingcpe.thomson.com](trainingcpe.thomson.com)  \nCopyright 2010 Thomson Reuters/PPC  \nAll Rights Reserved  \nThis material, or parts thereof, may not be reproduced in another document or manuscript in any form without the permission of the publisher.  \nThis publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.􀀉From a Declaration of Principles jointly adopted by a Committee of the American Bar Association and a Committee of Publishers and Associations.  \nThe following are registered trademarks filed with the United States Patent and Trademark Office:  \nCheckpoint􀀁 Tools PPC's Practice Aids 􀀂  \nPPC's Workpapers 􀀂  \nPPC's Engagement Letter Generator 􀀂  \nPPC's Interactive Disclosure Libraries 􀀂  \nPPC's SMART Practice Aids 􀀂  \nPractitioners Publishing Company is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219􀀆2417 . Website: [www.nasba.org](www.nasba.org).  \nPractitioners Publishing Company is registered with the National Association of State Boards of Accountancy (NASBA) as a Quality Assurance Service (QAS) sponsor of continuing professional education. State boards of accountancy have final authority on acceptance of individual courses for CPE credit. Complaints regarding QAS program sponsors may be addressed to NASBA, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219􀀆2417 . Website: [www.nasba.org](www.nasba.org).  \nRegistration Numbers  \nTexas New York NASBA Registry  \nNASBA QAS  \n001615  \n001076103166006  \nInteractive Self􀀆study CPE  \nCompanion to PPC's Guide to  \nSmall Employer Retirement Plans  \nTABLE OF CONTENTS  \nPage  \nCOURSE 1: UNDERSTANDING ELIGIBILITY AND VESTING RULES, AND TESTING FOR  \n MINIMUM COVERAGE AND PARTICIPATION  \nOverview ................................................................................. 1  \nLesson 1: Understanding Eligibility and Vesting Rules ..................................... 3  \nLesson 2: Testing for Minimum Coverage and Participation ................................ 53  \nGlossary .................................................................................. 111  \nIndex ..................................................................................... 115  \nCOURSE 2: CONTRIBUTION LIMITS AND DEDUCTIONS Overview ................................................................................. 117  \nLesson 1: Complying with Limits on Contributions and Benefits ............................ 119  \nLesson 2: Deducting Employer Contributions ............................................. 169  \nGlossary .................................................................................. 217  \nIndex ..................................................................................... 219  \nTo enhance your learning experience, the examination questions are located throughout  \nthe course reading materials. Please look for the exam questions following each lesson.  \nEXAMINATION INSTRUCTIONS, ANSWER SHEETS, AND EVALUATIONS  \nCourse 1: Testing Instructions for Examination for CPE Credit ................................ 221  \nCourse 1: Examination for CPE Credit Answer Sheet ......................................... 223  \nCourse 1: Self􀀆study Course","cbCaitm1S6xEcuOf","https://ap.wps.com/l/cbCaitm1S6xEcuOf","pdf",1017203,234,"English","# TABLE OF CONTENTS\n## COURSE 1: UNDERSTANDING ELIGIBILITY AND VESTING RULES, AND TESTING FOR MINIMUM COVERAGE AND PARTICIPATION\n## COURSE 2: CONTRIBUTION LIMITS AND DEDUCTIONS\n## EXAMINATION INSTRUCTIONS, ANSWER SHEETS, AND EVALUATIONS\n## INTRODUCTION","[{\"question\":\"What is the purpose of these RETT10 self-study CPE courses?\",\"answer\":\"They are interactive self-study CPE courses designed as companions to PPC’s Guide to Small Employer Retirement Plans to enhance understanding of current issues in the field.\"},{\"question\":\"How do learners complete each course and check comprehension?\",\"answer\":\"Each course is divided into lessons. Learners read the material and answer self-study quiz questions, then evaluate progress by comparing responses to both correct and incorrect answers with explanations and references.\"},{\"question\":\"How is CPE credit obtained and by when must it be submitted?\",\"answer\":\"Credit is earned by completing the process through the Online Grading System or by mailing/faxing the completed examination answer sheet for print grading by the stated deadline (August 31, 2011).\"}]","RETT10 - SELF-STUDY CONTINUING PROFESSIONAL EDUCATION | PDF",1790409423,590]