9780872186118

Benefits Facts 2002-2003: Health Plans, Cafeteria Plans, Cobra, Pension Plans, 401 (K) Plans, Qdros, Deferred Compensation, Tsas, Welfare Plans, Erisa Compliance

by ; ; ; ;
  • ISBN13:

    9780872186118

  • ISBN10:

    0872186113

  • Edition: Revised
  • Format: Paperback
  • Copyright: 2002-06-01
  • Publisher: Natl Underwriter Co

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Table of Contents

Abbreviations vii
Introduction ix
Employee Welfare Benefits
1(111)
Employer-Provided Health Insurance
3(64)
Employee's Income Taxation
3(11)
Stockholder-Employees, Self-Employed Individuals
14(2)
Health Benefits Under A Qualified Plan
16(1)
Employer's Deduction
17(1)
Withholding
18(1)
Social Security
19(1)
Information Return
20(2)
Plan Requirements
22(14)
HIPAA Requirements
36(23)
Women's Health and Cancer Rights
59(8)
Cafeteria Plans
67(9)
Dependent Care Assistance Programs
76(1)
Disability Benefits
77(4)
Disability Provisions Under Life Policies
77(1)
Key Person Disability
78(1)
Overhead Expense Disability Insurance
79(1)
Disability Buy-Out
80(1)
Group Life Insurance
81(16)
Group Term Life Insurance
81(9)
Permanent Benefits
90(2)
Retired Lives Reserves
92(1)
Group Permanent Insurance
93(2)
Death Benefits
95(1)
Group Survivor Income Benefit
96(1)
Welfare Benefit Funds
97(15)
General
97(5)
Postretirement Medical and Life Insurance Benefits
102(2)
Excise Tax on ``Disqualified Benefits''
104(3)
Voluntary Employees' Beneficiary Associations (501(c)(9) Trusts)
107(4)
Educational Benefits Trusts
111(1)
Qualified Retirements Plans
112(148)
General
112(9)
Qualification Requirements
121(81)
Exclusive Benefit of Employees of Beneficiaries
122(1)
Minimum Participation and Coverage
123(3)
Nodiscriminatory Contributions or Benefits
126(6)
Limitation on Contributions or Benefits
132(1)
Vesting (Nonforfeitability of Benefits)
133(5)
Distribution Requirements
138(3)
Required Distributions
141(9)
Mandatory Retirement
150(1)
Alienation of Benefits
151(19)
Top
170(3)
Miscellaneous Qualification Rules
173(1)
Plan Specific Qualification Requirements
174(18)
Employees and Employers
192(7)
Retroactive Disqualification
199(1)
Insurance Benefits
200(2)
Taxation of the Employer
202(16)
Minimum Funding
202(3)
Funding Standards
205(2)
Contributions of Property
207(2)
Deduction of Employer Contributions
209(8)
Reversions
217(1)
Taxation of Participants and Beneficiaries
218(42)
Contributions to a Plan
218(2)
Cost of Life Insurance Protection Taxable to Employee
220(3)
Amounts Borrowed From The Plan
223(4)
Preretirement Distributions
227(2)
Lump Sum Distribution
229(3)
Distribution of Annuity or Life Insurance Contract
232(1)
Distribution of Employer Securities
233(1)
Periodic Retirement Benefits
234(3)
Rollover
237(14)
Disability Benefits
251(1)
Death Benefits
252(3)
Premature Distributions
255(3)
Withholding On Benefits
258(1)
Taxation of Trust Funds
259(1)
Tax Sheltered Annuitties for Employees of Section 501(c)(3) Organizations and Public Schools
260(31)
Plan Requirements
263(3)
Limits on Excludable Amount
266(2)
Exclusion Allowance
267(1)
Overall Limit
268(7)
Limit on Elective Deferrals
270(2)
Excess Contributions
272(1)
Post-Retirement Employer Contributions
273(1)
Roth 403(b)
274(1)
Changing Issuers
275(1)
Amounts Received Under the Plan
276(6)
Incidental Life Insurance Protection
278(1)
Dividends
279(1)
Loans
280(2)
Distributions
282(7)
Premature Distributions
282(1)
Required Distributions
283(4)
Taxation of Benefits
287(2)
Social Security and Withholding Taxes
289(1)
Excise Taxes
290(1)
Nonqualified Deferred Compensation
291(18)
Annuities and Trusts (Funded Deferred Compensation)
291(5)
Unfunded Deferred Compensation
296(13)
General Rules
296(1)
Private Plans
297(8)
Section 457 Plans (Government and Tax-Exempt Employers)
305(4)
Taft-Hartley Plans (Multiemployer Plans)
309(56)
Plan Establishment and Administration
365(80)
Basic Erisa Requirements
365(13)
Reporting and Disclosure
378(57)
Recordkeeping
435(3)
Claims Procedure
438(4)
Investigative Inquiries
442(3)
Plan Fiduciaries, Bonding & Insurance
445(149)
Fiduciaries in General
445(31)
Fiduciary Duties and Responsibilities
476(83)
Plan Investment
516(25)
Directed Investment Under Erisa Section 404(c)
541(18)
Fiduciary Liability
559(24)
Remedies
575(7)
Multiemployer Plans
582(1)
Fidelity Bonding
583(8)
Fiduciary Liability Insurance and Exculpatory Provisions
591(3)
Prohibited Transactions and Exemptions
594(203)
Prohibited Transactions
594(22)
Transactions Between a Plan and a Party in Interest
596(3)
Transactions Between a Plan and a Fiduciary
599(8)
Excise Taxes Under the Internal Revenue Code
607(9)
Prohibited Transaction Exemptions
616(121)
Appendices and Tables
Appendix A: Model Notices
737(14)
Appendix B: VFC Program Checklist and Sample VFC Program No Action Letter
751(3)
Appendix C: Indexed Employee Benefit Limits
754(2)
Appendix D: Required Minimum Distribution Factors
756(5)
Appendix E: One Year Term Rates
761(6)
Table of Cases
767(10)
Table of Erisa Section to USC Section
777(2)
Table of Erisa Section to IRC Section
779(2)
Table of IRC Section to Erisa Section
781(2)
Table of Erisa Sections Cited
783(4)
Table of IRC Sections Cited
787(10)
Index 797

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