9780872186507

Benefit Facts 2004: Health Plans, Cafeteria Plans, COBRA, Pension Plans, 401 (k) Plans, QDROs, Deferred Compensation, TSAs, Welfare Plans, ERISA Compliance

by ; ; ; ; ;
  • ISBN13:

    9780872186507

  • ISBN10:

    0872186504

  • Format: Paperback
  • Copyright: 2004-04-20
  • Publisher: Natl Underwriter Co

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Table of Contents

Abbreviations vii
Introduction ix
Employee Welfare Benefits
1(140)
Employer-Provided Health Insurance
3(93)
Employee's Income Taxation
4(5)
Stockholder-Employees, Self-Employed Individuals
9(2)
Employer's Deduction
11(1)
Health Reimbursement Arrangements
12(1)
Withholding
13(1)
Social Security
14(1)
Information Return
15(1)
COBRA Continuation Coverage Requirements
16(17)
HIPAA Requirements
33(39)
Health and Medical Savings Accounts
72(17)
Women's Health and Cancer Rights
89(7)
Cafeteria Plans
96(9)
Dependent Care Assistance Programs
105(1)
Disability Benefits
106(4)
Disability Provisions Under Life Policies
106(1)
Key Person Disability
107(1)
Overhead Expense Disability Insurance
108(1)
Disability Buy-Out
109(1)
Group Life Insurance
110(16)
Group Term Life Insurance
110(9)
Permanent Benefits
119(2)
Retired Lives Reserves
121(1)
Group Permanent Insurance
122(2)
Death Benefits
124(1)
Group Survivor Income Benefit
125(1)
Welfare Benefit Funds
126(15)
General
126(5)
Postretirement Medical and Life Insurance Benefits
131(2)
Excise Tax on ``Disqualified Benefits''
133(3)
Voluntary Employees' Beneficiary Associations (501(c)(9) Trusts)
136(4)
Educational Benefit Trusts
140(1)
Qualified Retirement Benefits
141(152)
General
141(11)
Qualification Requirements
152(83)
Exclusive Benefit of Employees or Beneficiaries
153(1)
Minimum Participation and Coverage
154(3)
Nondiscriminatory Contributions or Benefits
157(6)
Limitation on Contributions or Benefits
163(1)
Vesting (Nonforfeitability of Benefits)
164(7)
Distribution Requirements
171(3)
Required Distributions
174(9)
Mandatory Retirement
183(1)
Alienation of Benefits
184(19)
Top-Heavy Plan Requirements
203(3)
Miscellaneous Qualification Rules
206(1)
Plan Specific Qualification Requirements
207(18)
Employees and Employers
225(7)
Retroactive Disqualification
232(1)
Insurance Benefits
233(2)
Taxation of the Employer
235(20)
Minimum Funding
235(8)
Funding Standards
243(2)
Contributions of Property
245(2)
Deduction of Employer Contributions
247(7)
Reversions
254(1)
Taxation of Participants and Beneficiaries
255(38)
Contributions to a Plan
255(1)
Cost of Life Insurance Protection Taxable to Employee
256(2)
Distribution from the Plan
258(1)
Amounts Borrowed From The Plan
259(4)
Preretirement Distributions
263(1)
Lump Sum Distributions
264(2)
Distribution of Annuity or Life Insurance Contract
266(1)
Distribution of Employer Securities
267(1)
Periodic Retirement Benefits
268(3)
Rollover
271(13)
Disability Benefits
284(1)
Death Benefits
285(3)
Premature Distributions
288(3)
Withholding On Benefits
291(1)
Taxation of Trust Funds
292(1)
Tax Sheltered Annuities for Employees of Section 501(c)(3) Organizations And Public Schools
293(31)
Plan Requirements
296(3)
Limits on Excludable Amount
299(2)
Exclusion Allowance
300(1)
Overall Limit
301(7)
Limit on Elective Deferrals
303(2)
Excess Contributions
305(1)
Post-Retirement Employer Contributions
306(1)
Roth 403(b)
307(1)
Changing Issuers
308(1)
Amounts Received Under the Plan
309(6)
Incidental Life Insurance Protection
311(1)
Dividends
312(1)
Loans
313(2)
Distributions
315(7)
Premature Distributions
315(1)
Required Distributions
316(4)
Taxation of Benefits
320(2)
Social Security and Withholding Taxes
322(1)
Excise Taxes
323(1)
Nonqualified Deferred Compensation Plans
324(20)
Annuities and Trusts---Funded Deferred Compensation
324(7)
Unfunded Deferred Compensation
331(13)
General Rules
331(1)
Private Plans
332(8)
Section 457 Plans (Government and Tax-Exempt Employers)
340(4)
Taft-Hartley Plans (Multiemployer Plans)
344(56)
Plan Establishment and Administration
400(79)
Basic ERISA Requirements
400(13)
Reporting and Disclosure
413(56)
Recordkeeping
469(3)
Claims Procedure
472(4)
Investigative Inquiries
476(3)
Plan Fiduciaries, Bonding & Insurance
479(151)
Fiduciaries in General
479(31)
Fiduciary Duties and Responsibilities
510(83)
Plan Investment
550(25)
Directed Investment Under ERISA Section 404(c)
575(18)
Fiduciary Liability
593(26)
Remedies
610(8)
Multiemployer Plans
618(1)
Fidelity Bonding
619(8)
Fiduciary Liability Insurance and Exculpatory Provisions
627(3)
Prohibited Transactions and Exemptions
630(151)
Prohibited Transactions
630(25)
Transactions Between a Plan and a Party in Interest
632(3)
Transactions Between a Plan and a Fiduciary
635(11)
Excise Taxes Under the Internal Revenue Code
646(9)
Prohibited Transaction Exemptions
655(58)
Appendices and Tables
Appendix A: Model Notices
713(18)
Appendix B: VFC Program Checklist and Sample VFC Program No Action Letter
731(4)
Appendix C: Indexed Employee Benefit Limits
735(2)
Appendix D: Required Minimum Distribution Factors
737(4)
Appendix E: One Year Term Rates
741(6)
Appendix F: Information Letters Issued by EBSA on Request
747(2)
Appendix G: EBSA Guidance on Fiduciary Duties in Response to Mutual Fund Abuses
749(2)
Table of Cases
751(10)
Table of ERISA Section to USC Section
761(2)
Table of ERISA Section to IRC Section
763(2)
Table of IRC Section to ERISA Section
765(2)
Table of ERISA Sections Cited
767(4)
Table of IRC Sections Cited
771(10)
Index 781

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