The 2008 Pension Answer Book

by Krass, Stephen J.

• ISBN13: 9780735565449
• ISBN10: 0735565449
• Format: Hardcover
• Copyright: 2008-01-01
• Publisher: Wolters Kluwer

Summary

A standard in its field, The 2008 Pension Answer Book discusses in detail the full spectrum of pension topics - from qualification requirements to taxation of distributions, from minimum distribution requirements to 401(k) plans. it covers the most up-to-date and significant legislative, regulatory, and case law developments affecting these plans. As a decision-making tool, combining theory and practice-based guidance, The 2008 Pension Answer Book offers insight and clarification on the critical issues affecting pension administration and compliance. In short, The 2008 Pension Answer Book is the one reference tool that provides subscribers with the most current and comprehensive answers To The issues pension professionals face daily in their practice. the 2008 Pension Answer Book provides you with the information you need to ensure that your pension practice is effective and compliant, including: Detailed coverage of the changes enacted under the Pension Protection Act of 2006 (PPA), including: Nonspousal beneficiary rollover New funding rules for single-employer and multiemployer plan Cash balance and pension equity plan design 401(k) automatic enrollment Rules on providing investment advice to 401(k) plan participants New plan limitation deduction rules New statutory prohibited transaction exemptions Also, The 2008 Pension Answer Book has been updated to include: Extensive analysis of the new Section 415 regulations pertaining to limits on benefits and contributions Updates on determination letters, including revisions to submission cycles for preapproved and individually designed plans New vesting requirements for employer contributions to defined contribution plans Final interim DOL regulations on Qualified Domestic Relations Orders Final tax-shelter annuity regulations Life insurance subtrusts and much more! Renowned pension expert Stephen J. Krass provides rigorous updates that regularly re-establish this remarkable volume as the definitive work of its kind. The reputation of the 2008 Pension Answer Book has earned it a place as a professional-level teaching text.