[Series 66] 25, Employer Retirement Plans and Rollovers

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: * Distinguishing qualified employer plans from non-qualified executive deferred compensation plans. * Key regulatory features and distribution constraints of SEP IRAs and SIMPLE IRAs. * How the mandatory 20% federal tax withholding applies to direct distributions paid to participants. * The mechanics of completing a 60-day indirect rollover versus direct trustee-to-trustee transfers. * State securities regulatory duties for investment advisers and representatives when recommending plan rollovers. This study tool is an independent preparation module for Series 66 candidates. Access complete practice questions and tools at https://open-exam-prep.com/practice/series66 and https://www.youtube.com/@Open-exam-prep . Sources checked: September 14, 2026 * https://www.nasaa.org/wp-content/uploads/2023/02/Series-66-Outline-June-2023.pdf * https://www.irs.gov/retirement-plans/plan-participant-employee/rollovers-of-retirement-plan-distributions