100+ Free NIPA APA Practice Questions
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In a safe harbor 401(k) using the basic matching formula, what is the matching contribution for the first 5% of an employee's deferrals?
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Key Facts: NIPA APA Exam
~75
Questions per module exam
NIPA APA designation
2 hours
Time per module exam
Kryterion delivery
~70%
Passing score
NIPA designation exam page
~$300
Member exam fee
NIPA designation pricing
$24,500
2026 §402(g) elective deferral limit
IRS Notice 2025-67
$160,000
2026 HCE compensation threshold
IRC §414(q)(1)(B)
NIPA's APA is delivered as a series of Kryterion-proctored module exams, each typically about 75 multiple-choice items in roughly 2 hours, with a passing score around 70% (verify on the official designation exam page). The 2026 candidate must master the IRS COLA limits (§402(g) $24,500, §415(c) $72,000, §401(a)(17) $360,000, HCE $160,000, key employee $235,000, age-50 catch-up $8,000, ages 60-63 super catch-up $11,250) plus SECURE 2.0 changes (RMD age 73, mandatory Roth catch-up for $150,000+ FICA earners starting 2026, expanded SCP, $7,000 mandatory cash-out cap, PLESA $2,500 balance cap). The per-exam fee is approximately $300 for NIPA members and $400 for non-members; always confirm current pricing on nipa.org.
Sample NIPA APA Practice Questions
Try these sample questions to test your NIPA APA exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.
1What is the 2026 IRC §402(g) annual elective deferral limit for a 401(k) plan participant under age 50?
2Under IRC §415(c), what is the 2026 annual additions limit for a defined contribution plan participant?
3What is the 2026 IRC §401(a)(17) annual compensation limit used in qualified plan calculations?
4For 2026, an employee is a highly compensated employee (HCE) under IRC §414(q) if prior-year compensation exceeded what threshold?
5What is the 2026 age-50 catch-up contribution limit for 401(k), 403(b), and governmental 457(b) plans?
6Under SECURE 2.0, what is the 2026 enhanced "super" catch-up contribution limit for participants ages 60, 61, 62, and 63 in a 401(k) plan?
7Beginning January 1, 2026, SECURE 2.0 requires that catch-up contributions made by participants whose prior-year FICA wages exceeded what amount be made on a Roth basis?
8What is the 2026 IRC §416(i)(1) compensation threshold used to identify a non-owner officer as a key employee for top-heavy testing?
9A plan is top-heavy under IRC §416 when the aggregate account balances of key employees exceed what percentage of the total accrued benefits as of the determination date?
10If a defined contribution plan is top-heavy, what minimum contribution must non-key employees who are participants receive for the plan year?
About the NIPA APA Exam
The NIPA Accredited Pension Administrator (APA) is the core designation for TPAs and in-house qualified plan administrators in the United States. The curriculum walks through plan administration and operations, ADP/ACP and §401(a)(4) compliance testing, top-heavy and coverage rules, 2026 IRS contribution and benefit limits, eligibility and vesting, participant distributions, loans and hardships, ERISA fiduciary duties, and Form 5500-series government reporting. Each module exam is delivered through Kryterion Online Testing.
Questions
75 scored questions
Time Limit
2 hours per module
Passing Score
70%
Exam Fee
~$300 member / ~$400 non-member per exam (National Institute of Pension Administrators (NIPA))
NIPA APA Exam Content Outline
Plan Administration & Operations
Plan documents and 6-year restatement cycle, determination letter procedures (Form 5300/5307/5310), blackout notices, SPD/SMM delivery deadlines, safe harbor notices, participant statements, and day-to-day TPA workflow
Compliance Testing
ADP/ACP (current-year vs prior-year method), §410(b) ratio percentage and average benefit tests, §401(a)(4) general test and cross-testing gateways, top-heavy §416, HCE/key employee determinations, controlled groups, and affiliated service groups
Contribution Limits & 2026 IRS Indexing
2026 IRS limits: §402(g) $24,500, §415(c) $72,000, §415(b) $290,000, §401(a)(17) $360,000, §414(q) HCE $160,000, §416 key employee $235,000, age-50 catch-up $8,000, ages 60-63 super catch-up $11,250, IRA $7,500, SIMPLE $17,000
Eligibility & Vesting
§410(a) max age 21 + 1 year of service, long-term part-time (LTPT) 2-year/500-hour rule, 1,000-hour year-of-service standard, 3-year cliff and 2-6-year graded vesting, full vesting on plan termination
Participant Distributions
§402(f) special tax notice 30-180 day window, 20% mandatory withholding on eligible rollover distributions, §72(t) early-distribution tax and exceptions, RMD age 73 (75 after 2032), SECURE 2.0 missed-RMD excise tax reduction, QBAD, QDRO, and in-service rules
Loans & Hardships
§72(p) lesser of $50,000 or 50% vested loan limit, 5-year amortization (longer for residence), cure period through next-quarter end, seven safe harbor hardship events including FEMA disaster, SECURE 2.0 self-certification and $1,000 emergency personal expense distribution
Fiduciary & ERISA
ERISA §404(a) exclusive benefit and prudence duties, §404(c) participant-direction safe harbor, QDIA categories, §406 prohibited transactions and party-in-interest, §412 fidelity bond (10% / $500K / $1M employer securities), DOL Reg. §2510.3-102 deferral deposit rule
Government Reporting (5500 Series)
Form 5500 July 31 due date, 100-participant audit threshold and 80-120 rule, Form 5500-SF small plan filer, Form 5500-EZ $250,000 solo-k threshold, Schedule H audit requirement, Form 8955-SSA deferred vested reporting, Form 5330 excise tax filings, summary annual report
How to Pass the NIPA APA Exam
What You Need to Know
- Passing score: 70%
- Exam length: 75 questions
- Time limit: 2 hours per module
- Exam fee: ~$300 member / ~$400 non-member per exam
Keys to Passing
- Complete 500+ practice questions
- Score 80%+ consistently before scheduling
- Focus on highest-weighted sections
- Use our AI tutor for tough concepts
NIPA APA Study Tips from Top Performers
Frequently Asked Questions
What is the format of the NIPA APA exam?
The Accredited Pension Administrator designation is earned by passing a series of module exams delivered through Kryterion Online Testing. Each module exam is typically about 75 multiple-choice questions over roughly 2 hours, with a passing score in the 70% range. Always confirm the current module list, question count, and passing score on the NIPA Designation Exam Information page.
How much does the APA exam cost in 2026?
Per-exam fees are approximately $300 for NIPA members and $400 for non-members per module exam (current published rates may vary). Across the full APA designation, candidates should plan for roughly $2,000 to $3,500 in exam fees plus the cost of NIPA self-study materials. Always confirm current pricing directly on nipa.org before registering.
What topics does the APA exam cover?
The APA curriculum covers Plan Administration and Operations (20%), Compliance Testing (20%), Contribution Limits and 2026 IRS indexing (15%), Eligibility and Vesting (10%), Participant Distributions (10%), Loans and Hardships (5%), Fiduciary and ERISA duties (10%), and Government Reporting on the Form 5500 series (10%). All weights are approximate and intended to match how TPAs spend their time on real plan administration.
Are the 2026 IRS limits on the exam?
Yes. APA candidates must know the 2026 IRS COLA limits cold: §402(g) elective deferral $24,500, §415(c) annual additions $72,000, §401(a)(17) compensation $360,000, §414(q) HCE threshold $160,000, §416 key employee compensation $235,000, age-50 catch-up $8,000, the SECURE 2.0 ages 60-63 super catch-up $11,250, and the §415(b) DB benefit limit $290,000. IRA contribution limit is $7,500 and SIMPLE deferral limit is $17,000 for 2026.
How does SECURE 2.0 affect what APA candidates study?
SECURE 2.0 changes are heavily tested: RMD age 73 (rising to 75 for those turning 74 after 2032), reduced missed-RMD excise tax from 50% to 25% (10% with timely correction), $7,000 mandatory cash-out limit, expanded Self-Correction Program (§305), participant hardship self-certification (§312), $1,000 emergency personal expense distribution (§115), QBAD repayment shortened to 3 years, mandatory Roth catch-up for $150,000+ FICA earners starting 2026, and the new pension-linked emergency savings account (PLESA) with a $2,500 balance cap.
How long should I study for the APA designation?
Plan 300 to 500 total study hours across the full APA curriculum, typically spread across 12 to 24 months while working full-time as a TPA. Phase your study by topic block: contribution limits and eligibility first, then compliance testing (which is the largest single topic area), then distributions and loans, then fiduciary/ERISA and Form 5500 reporting. The compliance-testing module is widely considered the toughest.
Is the APA exam administered remotely?
Yes. NIPA uses Kryterion Online Testing for its designation exams, which supports both online-proctored remote testing and in-person Kryterion testing centers. Verify the current scheduling options and any technology requirements on the NIPA Designation Exam Information page before registering.