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Cash Balance Plan Answer Book, 4th Edition

Cash Balance Plan Answer Book, 4th Edition

作者： Daniel Schwallie; Barbara Hogg; Paul Rangecroft; Eric Keener
出版商： Wolters Kluwer Legal & Regulatory U.S.
ISBN: 10071577-7777
出版时间 Subscription-type (Contents updated periodically)
规格： Hardback
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

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Cash Balance Plan Answer Book is the only resource that provides reliable answers to over 500 cash balance plan questions. Logically organized in the popular Q&A format, the Cash Balance Plan Answer Book is a user-friendly guide that explains the fundamentals of cash balance plans and how and when to use them. This unique resource provides support as you consider - and implement - cash balance plans.

Cash Balance Plan Answer Book enables you to:
- Determine whether cash balance plans are right for your company or your clients
- Explain exactly how cash balance plans work
- Clarify how cash balance plans can be used with traditional retirement plans or 401(k) plans for the benefit of both the plan sponsor and participants
- Advise clients and executives on the pros and cons of cash balance plans
- Guide your company or clients through the effective implementation of cash balance plans
- Answer any cash balance plan question that comes up along the way
Here is just a sampling of the over-500 key questions that are answered in this one-of-a-kind resource:
- How prevalent are cash balance plans?
- Are there advantages of a cash balance plan over a defined contribution plan?
- What types of business considerations would cause an employer to prefer a cash balance plan over a traditional defined benefit pension plan?
- How have traditional plans been converted to cash balance plans?
- What rules does the PPA create for cash balance plans?
- How does the PPA change the age discrimination rules for cash balance plans?
- How are qualified domestic relations orders (QDROs) administered under a cash balance plan?
- What special considerations apply to cash balance plans for accrual rule purposes?
- Are there special considerations when terminating a cash balance plan?
- What special issues may apply to plans converted to cash balance before the PPA?
You'll also receive:
- Planning tips - to get you on the right track from the start
- Examples - to clarify complex issues
- Cautions - to help you avoid pitfalls
- Explanations of the law - to make sure you understand all the rules and regulations
The Fourth Edition of Cash Balance Plan Answer Book has been updated to include:
- Expanded discussion of pension equity plans
- Updates for the 2014 hybrid plan regulations
- Revised treatment of cash balance and pension equity plans under the final hybrid plan regulations with respect to whipsaw and age discrimination
- Discussion of new pre-approved cash balance plan document program of Revenue Procedure 2015-36
- Overview of 2015 proposed DOL fiduciary rules
- And much more!
Chapter 1 Introduction
- Cash Balance and Other Hybrid Pension Plans Defined
- The Legal Framework of Cash Balance Plans
- A Brief History of Cash Balance Plans
- Whipsaw
- Wearaway
- Age Discrimination
Chapter 2 Cash Balance Plan Design
- Basic Design
- Reasons for Offering Cash Balance Plans
- Designing Principal Credits
- Defining Interest Credits
- Compensation Defined
- Eligibility for Participation
- Vesting Requirements
- Benefits at Retirement
- Benefits Available
- Benefit Limits
- Ancillary Benefits
- Contributory Plans
- Pension Equity Plans
- Impact of the Pension Protection Act of 2006 on Hybrid Plan Design
- Plan Mergers
Chapter 3 Administration
- Parties Involved in Plan Administration and Oversight
- Administrative Tasks
- Service Providers
- Paying for Administrative Fees
- Other Administrative Considerations for Cash Balance Plans
Chapter 4 Conversions
- Plan Conversion Approaches
- Opening Account Balance Conversions
- Impact on Plan Participants
- Transition Alternatives
- Other Considerations for Conversions
Chapter 5 Age Discrimination Rules for Cash Balance Plans
- General Standards for Defined Benefit Plans
- Age Discrimination Controversy over Cash Balance Plan Design
- Safe Harbor Age Discrimination Standard
- Age Discrimination Rules Specific to Hybrid Defined Benefit Plans
- Other Age Discrimination Concerns
Chapter 6 Communication, Reporting, and Disclosure
- General Communication
- Communicating Plan Changes
- Participant Statements
- Summary Plan Descriptions
- Participant Communication About Plan Funding and Funded Status
- Communication at Distribution
- Other Reporting and Disclosure
Chapter 7 Plan Costs
- General Plan Cost Information
- Plan Funding Information
- Plan Accounting Information
- Other Plan Cost Information
Chapter 8 Eligibility and Vesting
- Minimum Participation and Vesting Requirements
- Determining Service
- Break in Service Rules
- Changing the Vesting Schedule
Chapter 9 Distributions
- Forms of Payment
- Required Distributions
- Taxation
Chapter 10 Accrual Rules
- Basic Rules
- Cash Balance Considerations
Chapter 11 Coverage and Nondiscrimination Testing
- Controlled Group
- Employees and Highly Compensated Employees
- Plan Coverage Requirements
- Defining Plans for Purposes of Testing
- Benefits Tests and Safe Harbors
- Other Nondiscrimination Considerations
- Separate Line of Business Rules
Chapter 12 Top-Heavy Testing
- Basic Top-Heavy Requirements
- Determining Key Employees
- Applying Top-Heavy Requirements
Chapter 13 Investment of Plan Assets
- Basic Rules for Plan Investments
- Relationship Between Assets and Liabilities
- Choosing Investments to Manage Risk
Chapter 14 Plan Termination
- Choosing to Terminate a Cash Balance Plan
- PBGC Requirements
- Notifying Plan Participants
- Other Considerations
Chapter 15 Qualified Domestic Relations Orders (QDROs)
- What Is a QDRO?
- Determining the QDRO Benefit
- Considerations During Plan Conversions
- Regulatory Guidance on QDROs
Chapter 16 Determination Letters
- Effect of a Requesting a Determination Letter
- Timing and Filing Considerations
- Special Situations
- Notification Requirements
Appendix A DOL Hypothetical Examples of Plan Expenses

Appendix B Model SPD Language

Appendix C Joint Implementation Guidelines

Appendix D Single Life and Uniform Lifetime Tables

Appendix E Joint Life and Last Survivor Table

Appendix F Model Language for the Annual Funding Notice

Appendix G Definitions of Section 415 Compensation

Appendix H Definitions of Code Section 414(s) Nondiscriminatory Compensation

Appendix I Department of Labor Audit Information

Appendix J Pension Equity Plan Determination Letter Processing Guidelines

Tables
- Internal Revenue Code
- Treasury Regulations
- Internal Revenue Service Announcements, Notices, Memoranda, Rulings, and Procedures
- ERISA
- Code of Federal Regulations
- Department of Labor Opinions and Bulletins
- PBGC Releases and Instructions
- Age Discrimination in Employment Act (ADEA)
- Pension Protection Act of 2006 (PPA)
- Worker, Retiree and Employer Recovery Act of 2008 (WRERA)
- Table of Cases
- Bibliography
- Glossary
- Index

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