Exhibit 1: Retirement Plans (pg. 11)

Question 1

Qualified plan, non-qualified plan, or other tax-advantaged plan: pension plan

Answer 1

qualified plan

Question 2

Qualified plan, non-qualified plan, or other tax-advantaged plans: profit-sharing plan

Answer 2

qualified plan

Question 3

Qualified plan, non-qualified plan, or other tax-advantaged plan: defined benefit plan

Answer 3

qualified plan

Question 4

Qualified plan, non-qualified plan, or other tax-advantaged plan: cash balance plan

Answer 4

qualified plan

Question 5

Qualified plan, non-qualified plan, or other tax-advantaged plan: target benefit plan

Answer 5

qualified plan

Question 6

Qualified plan, non-qualified plan, or other tax-advantaged plan: money purchase plan

Answer 6

qualified plan

Question 7

Qualified plan, non-qualified plan, or other tax-advantaged plan: DB(k) plan

Answer 7

qualified plan

Question 8

Qualified plan, non-qualified plan, or other tax-advantaged plan: stock bonus plan

Answer 8

qualified plan

Question 9

Qualified plan, non-qualified plan, or other tax-advantaged plan: ESOPs

Answer 9

qualified plan

Question 10

Qualified plan, non-qualified plan, or other tax-advantaged plan: Section 401(k) plan

Answer 10

qualified plan

Question 11

Qualified plan, non-qualified plan, or other tax-advantaged plan: thrift plan

Answer 11

qualified plan

Question 12

Qualified plan, non-qualified plan, or other tax-advantaged plan: SIMPLE 401(k)

Answer 12

qualified plan

Question 13

Qualified plan, non-qualified plan, or other tax-advantaged plan: age-based profit sharing plan

Answer 13

qualified plan

Question 14

Qualified plan, non-qualified plan, or other tax-advantaged plan: new comparability plan

Answer 14

qualified plan

Question 15

Qualified plan, non-qualified plan, or other tax-advantaged plan: SEP plan

Answer 15

other tax advantaged plan

Question 16

Qualified plan, non-qualified plan, or other tax-advantaged plan: SARSEP plan

Answer 16

other tax advantaged plan

Question 17

Qualified plan, non-qualified plan, or other tax-advantaged plan: traditional IRA

Answer 17

other tax advantaged plan

Question 18

Qualified plan, non-qualified plan, or other tax-advantaged plan: Roth IRA

Answer 18

other tax advantaged plan

Question 19

Qualified plan, non-qualified plan, or other tax-advantaged plan: SIMPLE IRA

Answer 19

other tax advantaged plan

Question 20

Qualified plan, non-qualified plan, or other tax-advantaged plan: Section 403(b) plan

Answer 20

other tax advantaged plan

Question 21

Qualified plan, non-qualified plan, or other tax-advantaged plan: Section 457 plan

Answer 21

nonqualified plan

Question 22

Qualified plan, non-qualified plan, or other tax-advantaged plan: nonqualified deferred compensation plan

Answer 22

nonqualified plan

Question 23

Qualified plan, non-qualified plan, or other tax-advantaged plan: nonqualified stock option plan

Answer 23

nonqualified plan

Question 24

Qualified plan, non-qualified plan, or other tax-advantaged plan: incentive stock option plan

Answer 24

nonqualified plan

Question 25

Qualified plan, non-qualified plan, or other tax-advantaged plan: phantom stock plan

Answer 25

nonqualified plan

Question 26

Qualified plan, non-qualified plan, or other tax-advantaged plan: restricted stock

Answer 26

nonqualified plan

Question 27

Qualified plan, non-qualified plan, or other tax-advantaged plan: employee stock purchase plan (ESPP)

Answer 27

nonqualified plan

Question 28

Qualified plan, non-qualified plan, or other tax-advantaged plan: Junior class shares

Answer 28

nonqualified plan

Question 29

Qualified plan, non-qualified plan, or other tax-advantaged plan: Stock appreciation rights (SARs)

Answer 29

nonqualified plan

Question 30

Pension plan or profit-sharing plan: defined benefit plan

Answer 30

pension plan

Question 31

Pension plan or profit-sharing plan: cash balance plan

Answer 31

pension plan

Question 32

Pension plan or profit-sharing plan: target benefit plan

Answer 32

pension plan

Question 33

Pension plan or profit-sharing plan: money purchase plan

Answer 33

pension plan

Question 34

Pension plan or profit-sharing plan: DB(k) plan

Answer 34

pension plan

Question 35

Pension plan or profit-sharing plan: profit-sharing plans (traditional)

Answer 35

profit-sharing plan

Question 36

Pension plan or profit-sharing plan: stock bonus plan

Answer 36

profit-sharing plan

Question 37

Pension plan or profit-sharing plan: ESOPs

Answer 37

profit-sharing plan

Question 38

Pension plan or profit-sharing plan: Section 401(k) plan

Answer 38

profit-sharing plan

Question 39

Pension plan or profit-sharing plan: thrift plan

Answer 39

profit-sharing plan

Question 40

Pension plan or profit-sharing plan: SIMPLE 401(k)

Answer 40

profit-sharing plan

Question 41

Pension plan or profit-sharing plan: Age-based profit-sharing plans

Answer 41

profit-sharing plan

Question 42

Pension plan or profit-sharing plan: new comparability plan

Answer 42

profit-sharing plan

Question 43

Which plans do NOT require mandatory annual funding?

Answer 43

profit-sharing plan

Question 44

Which plans are tested for discrimination on the basis of benefits as opposed to contributions?

Answer 44

defined benefit, target benefit, age-based profit-sharing, and new comparability plans

Question 45

Which plans are tested for discrimination regarding employee elective deferrals and employer-matching contributions?

Answer 45

section 401(k) plan