Retirement Plans : 401(k)s, IRAs and Other Deferred Compensation Approaches

by Allen, Jr., Everett; Melone, Joseph; Rosenbloom, Jerry; Mahoney, Dennis

• ISBN13: 9780073377421
• ISBN10: 0073377422
• Edition: 10th
• Format: Hardcover
• Copyright: 2007-05-31
• Publisher: McGraw-Hill/Irwin

Summary

Retirement Plans(formerly titled Pension Planning through the ninth edition) is a classic, the book relied upon by generations of faculty and thousands of professionals throughout the world. It reliably provides the reader with the features, costs, investment opportunities, and regulatory issues governing all the various types of retirement and other deferred compensation plans. The 10th edition keeps the book once again at the forefront of the discipline, with extensive coverage of the new Pension Protection Act, defined contribution plans, ethical plan administration, and much more.

Table of Contents

Environmental Influences on Private Pension Plans

The Dynamic Ongoing Evolution of Private Retirement Plans

Strategic Plan Design

Defined Contribution versus Defined Benefit Plans

Risk Management through Retirement Planning

Defined Contribution Plan Types

Overview of Defined Contribution Plan Types and Their Use in Comprehensive Retirement Plan Design

Profit Sharing Plans and Money Purchase Pension Plans

Employee Stock Ownership Plans (ESOPs)

Cash or Deferred Plans Under Section 401(k)

Section 403(b) Plans

Section 457 Plans

Behavioral Finance and Defined Contribution Plan Design

Special Purpose Retirement Planning Structures

Individual Retirement Arrangements

Keogh Plans, SEPs and SIMPLE Plans

Executive Retirement Arrangements

Employee Stock Compensation Plans

Managing Retirement Assets in Multiple Plan Structures

Defined Benefit Plans and Hybrid Retirement Plans

Defined Benefit Plan Features

Cost and Funding Considerations

Budgeting Pension Costs

Insured Funding Instruments and Trust Fund Plans

Cash Balance and Other Hybrid Retirement Plans

Plan Termination Insurance for Single-Employer Pension Plans

Employers’ Accounting for Pensions

Defined Benefit Plan Management

Tax and Legal Requirements

Tax Qualification Requirements

Tax Qualification Requirements (Continued)

Other Legal Requirements

Fiduciary Oversight and Plan Governance

Wealth Management and Distribution Planning

Investing Retirement Assets

Retirement Asset Wealth Management

Retirement Asset Distribution Planning

Social Security and Medicare

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