Browse FINRA SIE & Series Exam Guides

Employer-Sponsored Plans

Core employer retirement plan types relevant to Series 6 coverage.

Employer-sponsored plans matter on Series 6 because they combine plan design, tax treatment, and rollover implications. Questions in this section usually test whether you can distinguish broad plan families and understand the employer relationship, not whether you can recite every plan limit from memory.

Think of these plans as workplace wrappers with different contribution, matching, vesting, and distribution patterns. The customer’s employment situation is often just as important as the investment menu inside the plan.

Employer-plan issueBetter instinct
Type of planIdentify whether the plan is defined contribution, salary deferral, or another employer structure
Employer roleEmployer contributions and plan sponsorship change the analysis
Vesting and accessNot all money is equally available at all times
Rollover implicationsLeaving employment can change the next best step

Study employer plans as employment-linked accounts, not just as tax shelters.

In this section

  • 401(k) Plans
    Employer salary deferral plans and their key tax and participation features.
  • 403(b) Plans
    Tax-sheltered annuity plans for eligible employees and their main characteristics.
  • SIMPLE and SEP IRAs
    Employer-related IRA plans used by small businesses and self-employed individuals.
Revised on Thursday, April 23, 2026