9780872186675

Benefit Facts 2005: Health Plans, Cafeteria Plans, COBRA, Deferred Compensation, Pension Plans, 401 (k) Plans, QDROs, TSAs, Welfare Plans, ERISA Compliance

by ; ; ; ; ;
  • ISBN13:

    9780872186675

  • ISBN10:

    0872186679

  • Format: Paperback
  • Copyright: 2005-04-01
  • Publisher: Natl Underwriter Co
  • Purchase Benefits
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Table of Contents

Abbreviations vii
Introduction ix
Employee Welfare Benefits
1(143)
Employer-Provided Health Insurance
3(96)
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(41)
Disability Income Coverage
74(3)
Health and Medical Savings Accounts
77(14)
Archer Medical Savings Accounts
91(1)
Women's Health and Cancer Rights
92(7)
Cafeteria Plans
99(5)
Flexible Spencing Arrangements
104(4)
Dependent Care Assistance Programs
108(1)
Disability Benefits
109(4)
Disability Provisions Under Life Policies
109(1)
Key Person Disability
110(1)
Overhead Expense Disability Insurance
111(1)
Disability Buy-Out
112(1)
Group Life Insurance
113(16)
Group Term Life Insurance
113(9)
Permanent Benefits
122(2)
Retired Lives Reserves
124(1)
Group Permanent Insurance
125(2)
Death Benefits
127(1)
Group Survivor Income Benefit
128(1)
Welfare Benefit Funds
129(15)
General
129(5)
Postretirement Medical and Life Insurance Benefits
134(2)
Excise Tax on ``Disqualified Benefits''
136(3)
Voluntary Employees' Beneficiary Associations (501(c)(9) Trusts)
139(4)
Educational Benefit Trusts
143(1)
Qualified Retirement Benefits
144(152)
General
144(11)
Qualification Requirements
155(83)
Exclusive Benefit of Employees or Beneficiaries
156(1)
Minimum Participation and Coverage
157(3)
Nondiscriminatory Contributions or Benefits
160(6)
Limitation on Contributions or Benefits
166(1)
Vesting (Nonforfeitability of Benefits)
167(5)
Distribution Requirements
172(3)
Required Distributions
175(9)
Mandatory Retirement
184(1)
Alienation of Benefits
185(19)
Top-Heavy Plan Requirements
204(3)
Miscellaneous Qualification Rules
207(1)
Plan Specific Qualification: Other Plans
208(2)
Plan Specific Qualification: 401(k) Plans
210(18)
Employees and Employers
228(7)
Retroactive Disqualification
235(1)
Insurance Benefits
236(2)
Taxation of the Employer
238(21)
Minimum Funding
238(8)
Funding Standards
246(2)
Contributions of Property
248(3)
Deduction of Employer Contributions
251(7)
Reversions
258(1)
Taxation of Participants and Beneficiaries
259(37)
Contributions to a Plan
259(1)
Cost of Life Insurance Protection Taxable to Employee
260(2)
Distribution from the Plan
262(1)
Amounts Borrowed From The Plan
263(3)
Preretirement Distributions
266(1)
Lump Sum Distributions
267(2)
Distribution of Annuity or Life Insurance Contract
269(1)
Distribution of Employer Securities
270(1)
Periodic Retirement Benefits
271(3)
Rollover
274(13)
Disability Benefits
287(1)
Death Benefits
288(3)
Premature Distributions
291(3)
Withholding On Benefits
294(1)
Taxation of Trust Funds
295(1)
Tax Sheltered Annuities For Employees of Section 501(c)(3) Organizations and Public Schools
296(31)
Plan Requirements
299(3)
Limits on Excludable Amount
302(2)
Overall Limit
304(7)
Limit on Elective Deferrals
306(2)
Excess Contributions
308(1)
Post-Retirement Employer Contributions
309(1)
Roth 403(b)
310(1)
Changing Issuers
311(1)
Amounts Received Under the Plan
312(6)
Incidental Life Insurance Protection
314(1)
Dividends
315(1)
Loans
316(2)
Distributions
318(7)
Premature Distributions
318(1)
Required Distributions
319(4)
Taxation of Benefits
323(2)
Social Security and Withholding Taxes
325(1)
Excise Taxes
326(1)
Nonqualified Deferred Compensation Plans
327(20)
Annuities and Trusts---Funded Deferred Compensation
327(7)
Unfunded Deferred Compensation
334(13)
General Rules
334(1)
Private Plans
335(8)
Section 457 Plans (State and Tax-Exempt Employers)
343(4)
Taft-Hartley Plans (Multiemployer Plans)
347(56)
Establishment and Administration
403(82)
Basic ERISA Requirements
403(14)
Reporting and Disclosure
417(58)
Recordkeeping
475(3)
Claims Procedure
478(4)
Investigative Inquiries
482(3)
Plan Fiduciaries, Bonding & Insurance
485(159)
Fiduciaries in General
485(31)
Fiduciary Duties and Responsibilities
516(90)
Plan Investment
563(25)
Directed Investment Under ERISA Section 404(c)
588(18)
Fiduciary Liability
606(27)
Remedies
624(8)
Multiemployer Plans
632(1)
Fidelity Bonding
633(8)
Fiduciary Liability Insurance and Exculpatory Provisions
641(3)
Prohibited Transactions and Exemptions
644(181)
Prohibited Transactions
644(25)
Transactions Between a Plan and a Party in Interest
646(3)
Transactions Between a Plan and a Fiduciary
649(11)
Excise Taxes Under the Internal Revenue Code
660(9)
Prohibited Transaction Exemptions
669(84)
Appendices and Tables
Appendix A: Model Notices
753(22)
Appendix B: VFC Program Checklist and Sample VFC Program No Action Letter
775(4)
Appendix C: Indexed Employee Benefit Limits
779(2)
Appendix D: Required Minimum Distribution Factors
781(4)
Appendix E: One Year Term Rates
785(6)
Appendix F: Information Letters Issued by EBSA on Request
791(2)
Appendix G: EBSA Guidance on Fiduciary Duties in Response to Mutual Fund Abuses
793(2)
Table of Cases
795(10)
Table of ERISA Section to USC Section
805(2)
Table of ERISA Section to IRC Section
807(2)
Table of IRC Section to ERISA Section
809(2)
Table of ERISA Sections Cited
811(4)
Table of IRC Sections Cited
815(10)
Index 825

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