# Enrolled Agent Exam [Part 2] 91, Qualified Retirement Plans — DB vs DC

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-91-qualified-retirement-plans-db-vs-dc
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-91-qualified-retirement-plans-db-vs-dc.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-07-27T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/cf666065-8a36-4d91-86ed-2b3a4aae9eb2.mp3
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Duration seconds: 132

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - The core difference between Defined Benefit (DB) and Defined Contribution (DC) plans concerning investment risk. - How employer contribution requirements are calculated for DB plans versus DC plans. - Key ERISA requirements for vesting and the specifics of cliff and graded vesting schedules. - How nondiscrimination rules, including ADP/ACP tests and top-heavy rules, are applied to qualified plans. - Common exam traps related to safe harbor plans and immediate vesting requirements. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

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## Transcript

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