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U.S. Master™ Pension Guide, 2012 Edition

U.S. Master Pension Guide is part of CCH's Master Series of professional guidebooks. The book provides a comprehensive explanatory overview of qualified retirement plans and other retirement arrangements, reflecting up-to-date law changes and regulations. Benefit COLAs, calendars, and tables reflect the year 2012 figures.

U.S. Master Pension Guide begins with a survey of the different types of plans from which an employer may choose and then describes the procedures for obtaining plan qualification. Rules governing minimum participation, coverage and vesting, nondiscrimination, distributions, reporting and disclosure, funding, and fiduciary standards are covered in separate chapters. Examples and pointers are used to illustrate the rules. The five final chapters cover the special rules applicable to 401(k) plans, ESOPs, tax-sheltered annuities, IRAs, and nonqualified arrangements.

Table of Contents:

• Calendars and Tables
• Types of Pension and Savings Plans
• Advantages of Plan Qualification—Obtaining Qualified Status
• Basic Plan Qualification Rules
• Limits on Benefits and Contributions
• Contributions and Deductions
• Minimum Participation Standards
• Vesting and Accrual of Benefits
• Top-Heavy Plan Rules
• Coverage Requirements
• Nondiscrimination Rules
• Permitted Disparity
• Separate Lines of Business
• Funding and Actuarial Requirements
• Assignment and Alienation of Benefits
• Qualified Domestic Relations Orders (QDROs)
• Joint and Survivor Annuities
• Required Distributions From Qualified Plans
• Taxation of Distributions
• Loans to Employees Under Qualified Plans
• Withholding Rules
• Reporting to Government Agencies and Participants
• Fiduciary Responsibility
• Prohibited Transactions
• Interference With Protected Rights Under ERISA
• Claims Procedures Under ERISA
• ERISA Civil Enforcement and Procedure
• Single-Employer Plan Terminations—Plan Mergers
• Multiemployer Plans and Withdrawal Liability
• 401(K) Plans-Special Rules
• ESOPs-Special Rules
• Tax-Sheltered Annuities-Special Rules
• IRAs, SEPs, Keogh Plans-Special Rules
• Nonqualified Plans and Stock Arrangements
• Topical Index

Specifications:

• Book: Pub. February 2012, Other Perfect bound/heavy paper cover, 1328 pages. ISBN: 9780808028741.
  

Related Products The following products have a high degree of relevance to customers of the above product. Pension Library TAG – Retirement Plan Answer Group

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