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    Defined Benefit Answer Book:

    ISBN-10: 1454810289
    ISBN-13: 9781454810285
    Edition: 2012
    Author(s): G. Neff McGhie
    Description: The brand-new Fifth Edition of Defined Benefit Answer Bookprovides expert guidance on the complex rules governing defined benefitpension plans.In this comprehensive resource, the author guides the subscriber, step bystep, through the maze of factors  More...
    List price: $339.00
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    List Price: $339.00
    Copyright Year: 2012
    Publisher: Aspen Pub
    Binding: Cloth Text 
    Pages: 630
    Size: 7.00" wide x 10.00" long x 2.50" tall
    Weight: 4.840
    Language: English

    The brand-new Fifth Edition of Defined Benefit Answer Bookprovides expert guidance on the complex rules governing defined benefitpension plans.In this comprehensive resource, the author guides the subscriber, step bystep, through the maze of factors that must be considered when designing andadministering these plans.Among the crucial questions answered are:Does a company's financial stability affect plan design?Can plans be designed to provide enhanced benefits to key employees?Are there ways of establishing hours of service without counting actual hours?Can a defined benefit plan be designed so that there is no discriminationtesting each year?Can a defined benefit plan be designed to primarily benefit the key employees?Are there any advantages to having a defined contribution plan and a definedbenefit plan together, and how are they administered?What must an employer do to satisfy minimum funding requirements after PPA?What restrictions are imposed if a plan is considered underfunded after PPA?What distribution election forms must be provided to a participant?How can a QDRO be prepared for a defined benefit plan?How are maximum benefit limitations determined under a plan?How are benefits calculated and converted to alternate forms of payment?How does the funding of a plan affect benefit distributions?What administrative issues must be considered for a plan that is covered bythe Pension Benefit Guaranty Corporation?How are cash balance plans similar and different from traditional definedbenefit plans?And much more!The Fifth Edition to Defined Benefit Answer Bookhas been completely updated to include:A new chapter on funding-based benefit restrictions under the PensionProtection Act of 2006 (PPA)A completely revised chapter on minimum funding standardsA complete analysis of the final Code Section 415 regulations and their effecton defined benefit plansAn updated chapter on freezing defined benefit plans to help administratorsthrough the rough economic timesA revised chapter on administration of cash balance plans, including final andproposed regulations and a discussion of requirements related to ageA revised chapter on Schedules SB and MB forms for 2008, 2009, 2010, and 2011Examples and information regarding the changes made to defined benefit plansunder PPA; fully updated for the regulations issued to date regarding:Minimum required funding changesMaximum deductions of contributionsEmployee noticesConsequences of underfundingDistributionsFunding reliefA chapter dedicated to defined contribution administrators who wish to learnabout defined benefit plans - fully updated for PPA guidanceGuidance on funding relief under the Pension Relief Act of 2010 (PRA)End-of-year valuation date guidance under PPA

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

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