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WorldatWork B2 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Retirement Plan Fundamentals & Strategic Alignment | 20% | - Overview of U.S. employer-sponsored retirement plans - Retirement income needs and sources - Aligning plan design with organizational goals |
| Plan Administration & Changes | 10% | - Implementing plan amendments and restatements - Recordkeeping and reporting processes - Working with service providers |
| Fiduciary Responsibilities & Investments | 15% | - Participant communication and education - Investment policy statement and selection - ERISA fiduciary duties and liabilities |
| Compliance & Nondiscrimination Testing | 25% | - ADP/ACP, coverage, and top-heavy testing - IRS and DOL regulatory requirements - Corrective actions and reporting obligations |
| Defined Contribution Plan Design | 30% | - Eligibility, vesting, and contribution limits - Roth vs pre-tax contribution structures - 401(k), 403(b), 457(b), and SIMPLE plans |
