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ISBN-10: 0735508852
ISBN-13: 9780735508859
Edition: 2011
List price: $349.00
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The 2012 Pension Answer Book covers the most recent legislative, regulatory,and case law developments so you're never without the information you need todetect compliance and regulatory issues - ensuring you make the rightdecisions and avoid potential problems.The 2012 Pension Answer Book is a library unto itself, probing, explicating,and elucidating the most recent laws, regulations, private rulings, and courtdecisions that affect retirement plans. The advantages of owning thisreference source are apparent after the very first consultation. Don't denyyourself and your clients this valuable research tool.Exclusive Q & A Format!The 2012 Pension Answer Book is not only comprehensive in scope,… butremarkably accessible, too. Clear, jargon-free language and an efficientquestion-and-answer format combine to speed your research every time. Nowonder it's found on the desks of professionals and academics alike.Always Up-To-Date...Always Accurate!Renowned pension expert Stephen J. Krass provides rigorous updates thatregularly re-establish this remarkable volume as the definitive work of itskind. No matter what type of defined benefit, defined contribution or comboplan you’re working with, The 2012 Pension Answer Book will give you theup-to-date, reliable answers you need.The 2012 Pension Answer Book has been fully updated to reflect the changesmade by the Revenue Rulings, Revenue Procedures, Notices, Announcements, andPrivate Letter Rulings issued by IRS, Opinion Letters and InterpretiveBulletins issued by DOL, final and proposed regulations issued by both IRS andDOL, and important case decisions, including:IRS final and proposed regulations regarding statutory hybrid defined benefitplansPreliminary results from ROBS Compliance ProjectCourt ruling that a debtor’s account in a no longer qualified retirement planremains protected from claims of creditorsExpanded treatment of affiliated service groupsFor 2012, increases in the dollar limitation applicable to the annualretirement benefit under a defined benefit plan ($200,000), the annualaddition under a defined contribution plan ($50,000), compensation ($250,000),and elective deferrals under 401(k) and 403(b) plans ($17,000)Department of Labor (DOL) guidance concerning the provision of an annualfunding notice by plan administrators of certain defined benefit plansUnited States Supreme Court decision on whether summary plan descriptions(SPDs) and summary descriptions of material modifications (SMMs) are terms ofa planCourt rulings concerning:Receipt of qualified joint and survivor annuity (QJSA) followed by abandonmentby non-participant spouseValidity of spousal consent where plan representative fails to witness hisspouse’s consent to QJSA waiverFailure of plan participant to remove former spouse as beneficiary of planaccountIRS final regulations concerning evidence of delivery of documents having atax filing deadlineThe 10 percent tax on early distributions and being disabled for socialsecurity purposesIRS advice on user feesIRS guidance concerning opinion and advisory letters for masterand prototype(M&P) and volume submitter plansVoluntary correction program (VCP) submissions and 403(b) plan failuresElectronic deposits of withholding taxes on plan distributionsNew Form 8955-SSAFiduciary duty issues concerning:Misrepresentation of future retirement benefitsClass actionsAwarding of attorneys’ feesFiduciary exception to the attorney-client privilege ruleNew DOL opinion letters concerning prohibited transactionsEffect of failure to return IRS compliance questionnaire sent to 401(k) plansp