U.S. Master Pension Guide, 2017 Edition

Human Resources › Compensation & Benefits

U.S. Master Pension Guide, 2017 Edition

By CCH Editorial Staff
Aspen April 2017

Specifications

ISBN-13
9781454885443
Publisher
Aspen
Publication
April 2017
Format
Paperback , 1333 pages
Jurisdiction
U.S. ? Countri(es) for reference only

Details

The 2017 U.S. Master Pension Guide provides a comprehensive explanatory overview of qualified retirement plans and other retirement arrangements, reflecting up-to-date law changes, and regulations, including the final DOL regulations that are intended to protect plan participants from potentially conflicted investment advice by retirement and investment advisors subject to ERISA’s fiduciary requirements. Benefit COLAs, calendars, and tables reflect the year 2017 figures.

The 2017 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 Guide also includes the chapters with special rules applicable to 401(k) and ESOP plans.

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
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