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| Defined Benefit Plans: An Overview | |
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| Basics | |
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| Benefits | |
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| Funding of a Defined Benefit Plan | |
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| PBGC | |
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| Plan Termination | |
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| Administrative Timeline | |
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| Characteristics of a Defined Benefit Plan | |
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| General Characteristics and Qualifications of Qualified Plans | |
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| Coverage Requirements of Defined Benefit Plans | |
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| Benefits | |
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| Funding | |
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| Fiduciary Responsibilities | |
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| Plan Design | |
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| The Basics | |
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| Employer Objectives | |
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| Demographics | |
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| Plan Sponsor Structure | |
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| Types of Defined Benefit Formulas | |
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| Additional Limitations and Testing | |
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| Additional Factors | |
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| Hybrid Plans | |
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| The Basics | |
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| Target Benefit Plans | |
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| Floor-Offset Plans | |
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| Cash Balance Plans | |
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| Pension Equity Plans | |
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| Eligible Combined Plans | |
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| Special Employers and Plans | |
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| Small Businesses; Top-Heavy Plans | |
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| Tax-Exempt Employers; Church Plans | |
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| Governmental Plans | |
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| Multiemployer Plans | |
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| Eligibility-Coverage and Participation | |
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| Eligibility | |
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| Coverage Requirements | |
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| Participation | |
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| The Employer | |
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| Leased Employees | |
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| Measuring Service | |
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| The Importance of Service | |
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| Hour of Service | |
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| Computation Periods | |
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| Year of Service | |
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| Break in Service | |
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| Elapsed Time | |
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| Affiliated Employers and Transfers in and Out of Covered Service | |
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| Vesting | |
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| Vesting Schedules | |
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| Year of Service | |
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| Forfeiture | |
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| Plan Termination | |
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| Protected Benefits | |
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| Plan Benefits/Accrued Benefits | |
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| Benefit Formulas | |
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| Accrued Benefits | |
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| Benefit Service | |
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| Forms of Benefit Payment | |
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| Minimum Top-Heavy Benefits | |
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| Compensation Used for Benefits | |
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| Employee Contributions | |
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| Benefit Accruals After Normal Retirement Age | |
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| Safe Harbor Benefit Formulas | |
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| Definitions | |
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| Discrimination Tests | |
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| Covered Compensation | |
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| Adjustments and Actuarial Equivalency | |
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| Limitations | |
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| Past-Service Credits | |
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| Advanced Plan Design | |
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| The General Test | |
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| Normalizing a Benefit | |
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| Miscellaneous Testing Concerns | |
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| Fresh Starts | |
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| Past-Service Grants | |
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| Compensation Issues | |
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| Optional Testing Items | |
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| Cross-Testing | |
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| Combination Defined Benefit/Defined Contribution Plans | |
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| Case Study | |
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| Maximum Plan Benefits | |
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| Limitations on Annual Benefits | |
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| Limitations on Lump-Sum Payments | |
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| Compensation Limitations | |
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| Minimum Required Contributions | |
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| Minimum Funding for Single-Employer Defined Benefit Plans | |
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| At-Risk Calculations | |
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| Waivers of Minimum Funding | |
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| Changes in Funding Method | |
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| Amendments | |
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| Other Factors That May Affect Funding | |
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| Funding Relief for 2008-2011 Plan Year | |
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| End-of-Year Valuations | |
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| Asset Calculations | |
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| Funding Elections | |
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| Quarterly Contributions | |
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| Liquidity Requirements | |
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| Funding of AncillaryBenefits | |
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| Short Plan Year | |
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| Changing the Funding Method | |
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| Multiple Employer Plans Prior to PPA | |
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| Multiemployer Pension Plans | |
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| Deductions | |
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| Deduction Limits After PPA | |
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| Other Deduction Issues | |
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| Timing of Contributions and Deductions | |
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| Factors Affectin | |