首页 >
法律 >
劳动法 >
Cash Balance Plan Answer Book, 4th Edition (1-year Online Subscription)

Cash Balance Plan Answer Book, 4th Edition (1-year Online Subscription)

作者： Daniel Schwallie; Barbara Hogg; Paul Rangecroft; Eric Keener
出版商： Wolters Kluwer Legal & Regulatory U.S. (Online)
ISBN: 10048422
出版时间 Subscription-type (Contents updated periodically)
规格： Online
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

￥6,207.97

或

下载订单表

加入收藏
| 加入比较

描述
大纲

详细
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

你可能需要


The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition): List Price: ￥508.25

￥493.00 Save ￥15.25 (3%)


Hong Kong Tax & Accounting Practical Toolkit (Basic Package): ￥3,229.05


Hong Kong Company Secretary Checklist, 2nd Edition: List Price: ￥1,311.00

￥1,271.67 Save ￥39.33 (3%)


Law of Companies in Hong Kong, 4th Edition (Hardcopy + e-Book): List Price: ￥3,325.00

￥3,225.25 Save ￥99.75 (3%)


Butterworths Hong Kong Discrimination Law Handbook, 4th Edition: List Price: ￥1,425.00

￥1,282.50 Save ￥142.50 (10%)


Sentencing in Hong Kong, 11th Edition: List Price: ￥3,401.00

￥3,060.90 Save ￥340.10 (10%)


Butterworths Hong Kong Company Law (Winding-Up and Miscellaneous Provisions) Handbook, 6th Edition: List Price: ￥2,166.00

￥1,949.40 Save ￥216.60 (10%)


Butterworths Hong Kong Company Law Handbook, 26th Edition: List Price: ￥4,180.00

￥3,762.00 Save ￥418.00 (10%)


Cross-Border Crime in Hong Kong: Extradition, Mutual Assistance & Financial Sanctions, 3rd Edition: List Price: ￥1,976.00

￥1,916.72 Save ￥59.28 (3%)


Clough & Clough on Personal Injuries: List Price: ￥1,425.00

￥1,382.25 Save ￥42.75 (3%)


Hong Kong Personal Insolvency Manual, 3rd Edition: List Price: ￥1,900.00

￥1,843.00 Save ￥57.00 (3%)


Butterworths Hong Kong Conveyancing and Property Law Handbook, 6th Edition: List Price: ￥1,710.00

￥1,658.70 Save ￥51.30 (3%)


A Practical Guide to Resolving Shareholder Disputes, 2nd Edition: List Price: ￥1,710.00

￥1,658.70 Save ￥51.30 (3%)


Tort Law in Hong Kong, 5th Edition (Hardcopy + ebook): List Price: ￥2,375.00

￥2,303.75 Save ￥71.25 (3%)


Company Law in Hong Kong: Practice and Procedure 2023 (Hardcopy + e-Book): List Price: ￥3,038.10

￥2,946.96 Save ￥91.14 (3%)


Company Law in Hong Kong: Insolvency 2023 (Hardcopy + e-Book): List Price: ￥2,700.85

￥2,619.82 Save ￥81.03 (3%)


Hong Kong Company Law, 15th Edition: List Price: ￥467.40

￥453.38 Save ￥14.02 (3%)


Private Equity in Hong Kong and China, 4th Edition: List Price: ￥1,900.00

￥1,843.00 Save ￥57.00 (3%)


Butterworths Hong Kong Company Law Handbook, 25th Edition: List Price: ￥4,275.00

￥4,146.75 Save ￥128.25 (3%)


Hong Kong Family Court Practice, 4th Edition: List Price: ￥2,565.00

￥2,488.05 Save ￥76.95 (3%)

“

Ordering from Professional Bookshop is fantastic, quick delivery great products, great customer service Siti L.
This is a great bookstore and have had no problems with them and all my orders have come on time and in good condition. Yang X.
Everything is perfect. Fast delivery. I highly recommend this website to all my friends and colleagues. Thanks Hoi Man L.
So thankful I am receiving all my books, thank you to all for a great service and excellent products Clinton K.
Professional Bookshop is amazing! I've been a loyal customer for over 5 years. Returns are easy to request, book or delivery complaints are taken seriously and the customer service team is friendly and patient. Mick D.
I wanted to informed you that the customer service is excellent. They were so polite and nice. I would continue to buy books from Professional Bookshop. Jingsong C.
Fast and quick service. Easy transaction method, arrived sooner than expected. Excellent packaging and the books received are in perfect condition! Thank you very much! I love the book and its quality. Saori B.
I can order any accounting books from worldwide from Professional Bookshop. Love this website and save my time to search from internet. Lingxiao R.
It is just so easy to find what you are always looking for and sometimes you can even find it up to 80% off what you would in the normal store. Graeme R.
I love shopping on Professional Bookshop! They have a wide range of accounting book with competent prices. Free shipping in Hong Kong is also really handy! Fergus Y.
Professional Bookshop is a great bookstore, I must say. Buying books in Professional Bookshop is so easy, great and reliable. It is highly recommendable. Deborah D.
A great site to shop accounting books and everything and with discountable prices. It’s my first choice whenever i want to shop something. Most trusted site. Zeng Z.
I found the books I needed and at a very low price. I am very happy and will definitely use it in the future Brian W.
I have been using Professional Bookshop for a while now. I am very impressed with customer service and delivery. When I need to have a return it is done very diligently. Olivia L.
Professional Bookshop is my default go to for finding the best prices and reading details of law books before buying. Detailed book description is very helpful. Tracy W.
I've been using Professional Bookshop since 2011 and they actually great, I always received great service and my book arrives on time. Lisa C.

所有书籍

Cash Balance Plan Answer Book, 4th Edition (1-year Online Subscription)

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

所有书籍

Cash Balance Plan Answer Book, 4th Edition (1-year Online Subscription)

Free delivery Hong Kong?

详细

你可能需要

What Our Customers Say?

video title