Pension 2008

Name: Pension 2008
Availability: OutOfStock
ISBN: 9780735565449

ISBN-10: 0735565449

ISBN-13: 9780735565449

Edition: N/A

Authors: Stephen J. Krass

List price: $245.00

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Description:

A standard in its field, The 2008 Pension Answer Book discusses in detail the full spectrum of pension topics - from qualification requirements to taxation of distributions, from minimum distribution requirements to 401(k) plans. it covers the most up-to-date and significant legislative, regulatory, and case law developments affecting these plans. As a decision-making tool, combining theory and practice-based guidance, The 2008 Pension Answer Book offers insight and clarification on the critical issues affecting pension administration and compliance. In short, The 2008 Pension Answer Book is the one reference tool that provides subscribers with the most current and comprehensive answers To…

Book details

List price: $245.00
Publisher: Wolters Kluwer Law & Business
Publication date: 11/21/2007
Binding: Hardcover
Size: 7.25" wide x 10.25" long x 2.50" tall
Weight: 5.038
Language: English



Overview


Types and Choices of Plans


Highly Compensated Employees


Requirements for Qualification


Eligibility and Participation


Benefit and Contribution Limitations


Permitted Disparity


Funding Requirements


Vesting


General Distribution Requirements


Minimum Distribution Requirements


Tax Deduction Rules


Taxation of Distributions


Participant Loans


Life Insurance and Death Benefits


10 Percent Tax on Early Distributions


Saver's Credit


Determination Letters


IRS and DOL Correction Programs


Operating the Plan


Reporting to Government Agencies


Summary Plan Descriptions


Fiduciary Responsibilities


Prohibited Transactions


Termination of the Plan


Top-Heavy Plans


401(k) Plans


Employee Stock Ownership Plans


Multiemployer Plans


Individual Retirement Plans


Roth IRAs


Simplified Employee Pensions


Savings Incentive Match Plans for Employees


Rollovers


Tax-Sheltered Annuities


Qualified Domestic Relations Orders