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hello class so today we want to look at retirement plans if youre taking the phr exam sbhr exam you most likely will see questions that have to do with pension plans retirement plans um deferred compensation which just means compensation that youre gonna get in the future and thats what were looking at today retirement plan so im just gonna go really slowly so that everyone can understand um when it comes to private retirement plans just what you see right here there is a law that governs that and its a federal law so if youre taking the phr exam sphr exam anyone you might find some questions on um erisa or defined benefit plans to find contribution plans when youre taking the shrm cp shr and scp and so its good to know about you know this retirement plans there is a law a federal law that governs them and if youre taking any of this hr certification exams youre going to be tested mainly on federal law so you are required to know um you know some details about this law when