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