9780872186309

Benefits Facts 2003-2004

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  • ISBN13:

    9780872186309

  • ISBN10:

    087218630X

  • Format: Paperback
  • Copyright: 2003-06-01
  • Publisher: Natl Underwriter Co
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Table of Contents

Abbreviations vii
Introduction ix
CHAPTER I: EMPLOYEE WELFARE BENEFITS 1(120)
Employer-Provided Health Insurance
3(73)
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(14)
HIPAA Requirements
30(39)
Women's Health and Cancer Rights
69(7)
Cafeteria Plans
76(9)
Dependent Care Assistance Programs
85(1)
Disability Benefits
86(4)
Disability Provisions Under Life Policies
86(1)
Key Person Disability
87(1)
Overhead Expense Disability Insurance
88(1)
Disability Buy-Out
89(1)
Group Life Insurance
90(16)
Group Term Life Insurance
90(9)
Permanent Benefits
99(2)
Retired Lives Reserves
101(1)
Group Permanent Insurance
102(2)
Death Benefits
104(1)
Group Survivor Income Benefit
105(1)
Welfare Benefit Funds
106(15)
General
106(5)
Postretirement Medical and Life Insurance Benefits
111(2)
Excise Tax on "Disqualified Benefits"
113(3)
Voluntary Employees' Beneficiary Associations (501(c)(9) Trusts)
116(4)
Educational Benefit Trusts
120(1)
CHAPTER II: QUALIFIED RETIREMENT BENEFITS 121(145)
General
121(10)
Qualification Requirements
131(82)
Exclusive Benefit of Employees or Beneficiaries
132(1)
Minimum Participation and Coverage
133(3)
Nondiscriminatory Contributions or Benefits
136(6)
Limitation on Contributions or Benefits
142(1)
Vesting (Nonforfeitability of Benefits)
143(6)
Distribution Requirements
149(3)
Required Distributions
152(9)
Mandatory Retirement
161(1)
Alienation of Benefits
162(19)
Top-Heavy Plan Requirements
181(3)
Miscellaneous Qualification Rules
184(1)
Plan Specific Qualification Requirements
185(18)
Employees and Employers
203(7)
Retroactive Disqualification
210(1)
Insurance Benefits
211(2)
Taxation of the Employer
213(15)
Minimum Funding
213(3)
Funding Standards
216(2)
Contributions of Property
218(2)
Deduction of Employer Contributions
220(7)
Reversions
227(1)
Taxation of Participants and Beneficiaries
228(38)
Contributions to a Plan
228 (1)
Cost of Life Insurance Protection Taxable to Employee
229(2)
Distribution from the Plan
231(1)
Amounts Borrowed From The Plan
232(4)
Preretirement Distributions
236(1)
Lump Sum Distributions
237(2)
Distribution of Annuity or Life Insurance Contract
239(1)
Distribution of Employer Securities
240(1)
Periodic Retirement Benefits
241(3)
Rollover
244(13)
Disability Benefits
257(1)
Death Benefits
258(3)
Premature Distributions
261(3)
Withholding On Benefits
264(1)
Taxation of Trust Funds
265(1)
CHAPTER III: TAX SHELTERED ANNUITIES FOR EMPLOYEES OF SECTION 501(c)(3) ORGANIZATIONS AND PUBLIC SCHOOLS 266(31)
Plan Requirements
269(3)
Limits on Excludable Amount
272(2)
Exclusion Allowance
273(1)
Overall Limit
274(7)
Limit on Elective Deferrals
276(2)
Excess Contributions
278(1)
Post-Retirement Employer Contributions
279(1)
Roth 403(b)
280(1)
Changing Issuers
281(1)
Amounts Received Under the Plan
282(6)
Incidental Life Insurance Protection
284(1)
Dividends
285(1)
Loans
286(2)
Distributions
288(7)
Premature Distributions
288(1)
Required Distributions
289(4)
Taxation of Benefits
293(2)
Social Security and Withholding Taxes
295(1)
Excise Taxes
296(1)
CHAPTER IV: NONQUALIFIED DEFERRED COMPENSATION PLANS 297(18)
Annuities and Trusts-Funded Deferred Compensation
297(5)
Unfunded Deferred Compensation
302(69)
General Rules
302 (1)
Private Plans
303(8)
Section 457 Plans (State and Tax-Exempt Employers)
311(4)
CHAPTER V: TAFT-HARTLEY PLANS (Multiemployer Plans) 315(56)
CHAPTER VI: PLAN ESTABLISHMENT AND ADMINISTRATION 371(79)
Basic ERISA Requirement
371(13)
Reporting and Disclosure
384(56)
Recordkeeping
440(3)
Claims Procedure
443(4)
Investigative Inquiries
447(3)
CHAPTER VII: PLAN FIDUCIARIES, BONDING & INSURANCE 450(151)
Fiduciaries in General
450(31)
Fiduciary Duties and Responsibilities
481 (83)
Plan Investment
521(25)
Directed Investment Under ERISA Section 404(c)
546(18)
Fiduciary Liability
564(26)
Remedies
581(8)
Multiemployer Plans
589(1)
Fidelity Bonding
590(8)
Fiduciary Liability Insurance and Exculpatory Provisions
598(3)
CHAPTER VIII: PROHIBITED TRANSACTIONS AND EXEMPTIONS 601(144)
Prohibited Transactions
601(24)
Transactions Between a Plan and a Party in Interest
603(3)
Transactions Between a Plan and a Fiduciary
606(10)
Excise Taxes Under the Internal Revenue Code
616(9)
Prohibited Transaction Exemptions
625
Appendices and Tables
Appendix A: Model Notices 745 (16)
Appendix B: VFC Program Checklist and Sample VFC Program No Action Letter 761(4)
Appendix C: Indexed Employee Benefit Limits 765(2)
Appendix D: Required Minimum Distribution Factors 767(4)
Appendix E: One Year Term Rates 771(6)
Appendix F: Information Letters Issued by EBSA on Request 777(2)
Table of Cases 779(10)
Table of ERISA Section to USC Section 789(2)
Table of ERISA Section to IRC Section 791(2)
Table of IRC Section to ERISA Section 793(2)
Table of ERISA Sections Cited 795(4)
Table of IRC Sections Cited 799(12)
INDEX 811

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