Pension Consultant case studies
Pension Consultant · Put your knowledge to work in context.
The Certified Pension Consultant (CPC) is a professional credential offered by ASPPA, the American Society of Pension Professionals & Actuaries, a non-profit professional society. ASPPA lists the CPC among its credentials alongside the QKA, QP3, QKS, QKC, CBS and QPA designations, positioning it as part of a career roadmap for retirement plan professionals. The CPC is aimed at experienced practitioners who advise on retirement plan matters rather than only administer them: consultants, third-party administrator principals, actuaries-in-training and benefits attorneys who need working fluency across plan design, compliance and funding. Because the CPC sits at the consulting end of ASPPA's ladder, candidates are expected to reason across plan types rather than apply a single checklist. The Pension Consultant case studies are 5 cases and about 4,107 words.
1Cash Balance and Safe Harbor 401(k) Combo for a Dental Practice
Ridgeway Orthodontics is a professional corporation with three owner-dentists and 14 staff. The owners, ages 62, 58, and 55, each earn 310,000.
870 words, about 4 min2AFTAP Drop, Lump Sums, and a Plant-Closing Benefit
Marlowe Manufacturing sponsors a single-employer defined benefit plan. The January 1, 2024 valuation shows a funding target of 88 million and plan assets of 70 million.
783 words, about 4 min3Layoffs, Partial Termination, and Vesting Corrections
Cedar Valley Logistics sponsors a 401(k) plan and a cash balance plan covering 80 employees. In 2024, after losing a major contract, it laid off 30 employees, all non-union warehouse staff, reducing headcount to 50.
778 words, about 4 min4ADP/ACP Failure and Missed Deferrals Discovered Midyear
Brightline Software sponsors a calendar-year 401(k) plan with 120 eligible employees, 18 of whom are HCEs. The plan is not a safe harbor plan, uses prior-year ADP testing, and has a dollar-for-dollar match up to 4% of pay with a five-year graded vesting schedule.
808 words, about 4 min5Midyear Acquisition, Transition Period, and Plan Merger
In July 2024, Alpha Holdings acquired 85% of Beta Industries. Alpha sponsors a calendar-year 401(k) plan covering 200 employees, including 30 HCEs, with a 3% safe harbor nonelective contribution.
868 words, about 4 min