QPA Practice Questions - ASPPA Qualified Pension Administrator (QPA) Exam - QPA Practice Questions - ASPPA Qualified Pension Administrator (QPA) Exam

Question 1

What is the 2026 IRC §415(b) maximum annual benefit limit for a defined benefit plan participant whose benefit commences at age 62?

$$245,000 $$275,000 $$290,000 $$330,000

Correct Answer:

$$290,000

Question 2

What is the 2026 IRC §401(a)(17) annual compensation cap that may be considered for DB benefit accruals?

$$305,000 $$330,000 $$345,000 $$360,000

Correct Answer:

$$360,000

Question 3

Under IRC §401(a)(26), a defined benefit plan must cover the lesser of which two thresholds on each day of the plan year?

40 employees or 50% of all employees 50 employees or 70% of all employees 100 employees or 80% of all employees 25 employees or 40% of all employees

Correct Answer:

40 employees or 50% of all employees

Question 4

A traditional DB plan uses a unit credit benefit formula of 1.5% of final-average compensation per year of service. A participant has 20 years of service and a high-three-year average of $200,000. What is the annual accrued benefit before applying any limit?

$$30,000 $$45,000 $$60,000 $$75,000

Correct Answer:

$$60,000

Question 5

Which DB benefit formula calculates the accrued benefit as a percentage of compensation earned in each year, totaled across all years of participation, rather than averaging compensation over a final period?

Final-average-pay formula Career-average formula Unit credit formula based on final pay Cash balance pay-credit formula

Correct Answer:

Career-average formula

Question 1

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About this Exam

Prepare with the QPA Practice Questions - ASPPA Qualified Pension Administrator (QPA) Exam practice quiz. This question bank includes 100 questions covering plan, benefit, participant, compensation, and year. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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QPA Practice Questions - ASPPA Qualified Pension Administrator (QPA) Exam

This practice set contains 100 questions from the matching question bank and focuses on plan, benefit, participant, compensation, and year. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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QPA Practice Questions - ASPPA Qualified Pension Administrator (QPA) Exam

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