8920 - 2012 Pension Answer Book

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8920
2012 Pension Answer Book
by Krass, Stephen J.
Member: $339 Non-member: $349 
Table of Contents
  • 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
  • 402(b) PLans
  • Qualified Domestic Relations Orders
  • Joint and Last Survivor Table
  • Glossary
  • Index