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| List of Questions | p. xix |
| Defined Benefit Plans: An Overview | p. 1-1 |
| Basics | p. 1-1 |
| Benefits | p. 1-7 |
| PBGC | p. 1-8 |
| Characteristics of a Defined Benefit Plan | p. 2-1 |
| General Characteristics and Qualifications of Qualified Plans | p. 2-1 |
| Benefits | p. 2-4 |
| Funding | p. 2-5 |
| Plan Design | p. 3-1 |
| Employer Objectives | p. 3-2 |
| Types of Defined Benefit Formulas | p. 3-2 |
| Additional Limitations and Testing | p. 3-3 |
| Additional Factors | p. 3-3 |
| Hybrid Plans | p. 4-1 |
| The Basics | p. 4-1 |
| Target Benefit Plans | p. 4-2 |
| Cash Balance Plans | p. 4-2 |
| Pension Equity Plans | p. 4-3 |
| Special Employers and Plans | p. 5-1 |
| Small Businesses; Top-Heavy Plans | p. 5-1 |
| Governmental Plans | p. 5-2 |
| Multiemployer Plans | p. 5-3 |
| Vesting | p. 8-1 |
| Plan Termination | p. 8-1 |
| Maximum Plan Benefits | p. 12-1 |
| Limitations on Annual Benefits | p. 12-1 |
| Limitations on Lump-Sum Payments | p. 12-10 |
| Compensation Limitations | p. 12-11 |
| Cash Balance Plans | p. 13-1 |
| Overview | p. 13-1 |
| Nondiscrimination Requirements | p. 13-3 |
| Legal Issues | p. 13-6 |
| 412(e)(3) Defined Benefit Plans (Formerly 412(i) Defined Benefit Plans) | p. 14-1 |
| Advantages and Disadvantages | p. 14-1 |
| Ancillary Benefits | p. 15-1 |
| Preretirement Death Benefits | p. 15-1 |
| Medical Expense Accounts | p. 15-3 |
| Distribution of Benefits | p. 16-1 |
| Time of Payment | p. 16-1 |
| QJSA Rules | p. 16-6 |
| Required Minimum Distributions | p. 16-7 |
| Assignment and Alienation of Benefits | p. 16-8 |
| Taxation of Distributions | p. 16-9 |
| Qualified Domestic Relations Orders | p. 17-1 |
| Elements of a QDRO | p. 17-1 |
| Funding Methods | p. 18-1 |
| PPA Funding Method | p. 18-2 |
| Funding of Life Insurance | p. 18-3 |
| Minimum Funding Standards | p. 19-1 |
| Minimum Funding Standard After PPA | p. 19-1 |
| Deductibility of Employer Contributions | p. 20-1 |
| Deduction Limits | p. 20-1 |
| Deduction Limits After PPA | p. 20-6 |
| Pension Benefit Guaranty Corporation | p. 24-1 |
| Premiums | p. 24-1 |
| Participant Notification Requirements | p. 24-8 |
| Reportable Events | p. 24-8 |
| Plan Termination | p. 25-1 |
| Standard Terminations | p. 25-1 |
| Employee Communication | p. 28-1 |
| Benefits and Rights Under the Plan | p. 28-1 |
| Summary Plan Descriptions and Summary of Material Modifications | p. 28-3 |
| Funding | p. 28-3 |
| Miscellaneous | p. 28-4 |
| Government Reporting and Disclosure | p. 29-1 |
| Summary of Forms | p. 29-1 |
| Schedule B Issues | p. 30-1 |
| Schedule B After the Pension Protection Act of 2006 | p. 30-1 |
| Financial Accounting Standards | p. 31-1 |
| SFAS No. 87 | p. 31-2 |
| 2008 Schedule SB and 2008 Schedule MB (Form 5500) | p. D-1 |
| Tables | |
| Internal Revenue Code Sections | p. T-1 |
| Treasury Regulations | p. T-9 |
| Revenue Procedures | p. T-17 |
| Revenue Rulings | p. T-19 |
| Notices, Letter Rulings, and Announcements | p. T-21 |
| ERISA Sections | p. T-23 |
| DOL Regulations, Letters, Releases, etc. | p. T-27 |
| Pension Benefit Guaranty Corporation Regulations, Letters, Forms, etc. | p. T-29 |
| Accounting and Actuarial Standards | p. T-33 |
| Pension Protection Act of 2006 | p. T-35 |
| Table of Cases | p. T-37 |
| Index | p. IN-1 |
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