Pension And Employee Benefit Statutes And Regulations 2005

by Wolk, Bruce A.; Langbein, John H.

• ISBN13: 9781587787119
• ISBN10: 1587787113
• Format: Paperback
• Copyright: 2005-11-30
• Publisher: Foundation Pr

Table of Contents

Internal Revenue Code of 1986
Elective deferrals and IRA contributions by certain individuals	1	(1)
Small employer pension plan startup costs	2	(2)
Annuities; certain proceeds of endowment and life insurance contracts	4	(11)
Property transferred in connection with performance of services	15	(3)
Cafeteria plans	18	(1)
Retirement savings	19	(5)
Health savings accounts	24	(7)
Qualified pension, profit-sharing, and stock bonus plans	31	(33)
Taxability of beneficiary of employees' trust	64	(10)
Optional treatment of elective deferrals as Roth contributions	74	(2)
Taxation of employee annuities	76	(5)
Deduction for contributions of an employer to an employees' trust or annuity plan and compensation under a deferred-payment plan	81	(11)
Individual retirement accounts	92	(18)
Roth IRAs	110	(5)
Qualifications for tax credit employee stock ownership plans	115	(3)
Inclusion in gross income of deferred compensation under nonqualified deferred compensation plans	118	(5)
Minimum participation standards	123	(7)
Minimum vesting standards	130	(15)
Minimum funding standards	145	(17)
Collectively bargained plans, etc	162	(2)
Definitions and special rules	164	(14)
Limitations on benefits and contribution under qualified plans	178	(8)
Special rules for top heavy plans	186	(6)
Definitions and special rules for purposes of minimum survivor annuity requirements	192	(6)
Treatment of funded welfare benefit plans	198	(1)
Qualified asset account; limitation on additions to account	199	(1)
Transfers of excess pension assets to retiree health accounts	200	(5)
General rules	205	(1)
Employee stock purchase plans	205	(2)
Deferred compensation plans of state and local governments and tax-exempt organizations	207	(6)
Exemption from tax on corporations, certain trusts, etc.	213	(1)
Definitions	213	(2)
Special rules for pensions, annuities, and certain other deferred income	215	(2)
Taxes on failure to meet minimum funding standards	217	(1)
Tax on nondeductible contributions to qualified employer plans	218	(1)
Tax on excess contributions to certain tax-favored accounts and annuities	219	(2)
Excise tax on certain accumulations in qualified retirement plans	221	(1)
Tax on prohibited transactions	221	(6)
Tax on certain excess contributions	227	(1)
Tax on reversion of qualified plan assets to employer	228	(2)
Failure of applicable plans reducing benefit accruals to satisfy notice requirements	230	(2)
Declaratory judgments relating to qualification of certain retirement plans	232	(2)
Employee Retirement Income Security Act of 1974
Title I---Protection of Employee Benefit Rights	234	(1)
Subtitle A---General Provisions	234	(8)
Findings and declaration of policy (§ 1001)	234	(1)
Definitions (§ 1002)	235	(6)
Coverage (§ 1003)	241	(1)
Subtitle B---Regulatory Provisions	242	(1)
Part 1---Reporting and Disclosure	242	(6)
Duty of disclosure and reporting (§ 1021)	242	(3)
Summary plan description (§ 1022)	245	(1)
Annual reports (§ 1023)	246	(1)
Filing and furnishing of information (§ 1024)	247	(1)
Reporting of participant's benefit rights (§ 1025)	248	(1)
Part 2---Participation and Vesting	248	(23)
Coverage (§ 1051)	248	(1)
Minimum participation standards (§ 1052)	249	(2)
Minimum vesting standards (§ 1053)	251	(3)
Benefit accrual requirements (§ 1054)	254	(6)
Requirement of joint and survivor annuity and preretirement survivor annuity (§ 1055)	260	(6)
Form and payment of benefits (§ 1056)	266	(4)
Mergers and consolidations of plans or transfers of plan assets (§ 1058)	270	(1)
Part 3---Funding	271	(9)
Coverage (§ 1081)	271	(1)
Minimum funding standards (§ 1082)	271	(6)
Variance from minimum funding standard (§ 1083)	277	(2)
Extension of amortization periods (§ 1084)	279	(1)
Alternative minimum funding standard (§ 1085)	279	(1)
Part 4---Fiduciary Responsibility	280	(17)
Coverage (§ 1101)	280	(2)
Establishment of plan (§ 1102)	282	(1)
Establishment of trust (§ 1103)	283	(2)
Fiduciary duties (§ 1104)	285	(1)
Liability for breach of co-fiduciary (§ 1105)	286	(1)
Prohibited transactions (§ 1106)	287	(1)
Limitation with respect to acquisition and holding of employer securities and employer real property by certain plans (§ 1107)	288	(3)
Exemptions from prohibited transactions (§ 1108)	291	(4)
Liability for breach of fiduciary duty (§ 1109)	295	(1)
Exculpatory provisions; insurance (§ 1110)	295	(1)
Prohibition against certain persons holding certain positions (§ 1111)	295	(2)
Limitation of actions (§ 1113)	297	(1)
Part 5---Administration and Enforcement	297	(8)
Criminal penalties (§ 1131)	297	(1)
Civil enforcement (§ 1132)	297	(4)
Claims procedure (§ 1133)	301	(1)
Investigative authority (§ 1134)	302	(1)
Interference with protected rights (§ 1140)	302	(1)
Coercive interference (§ 1141)	302	(1)
Other laws (§ 1144)	302	(3)
Part 6---Group Health Plans	305	(6)
Plans must provide continuation coverage to certain individuals (§ 1161)	305	(1)
Continuation coverage (§ 1162)	305	(2)
Qualifying event (§ 1163)	307	(1)
Applicable premium (§ 1164)	307	(1)
Election (§ 1165)	307	(1)
Additional standards for group health plans (§ 1169)	308	(3)
Part 7---Group Health Plan Requirements	311	(9)
Increased portability through limitation on preexisting condition exclusions (§ 1181)	311	(2)
Prohibiting discrimination against individual participants and beneficiaries based on health status (§ 1182)	313	(1)
Standards relating to benefits for mothers and newborns (§ 1185)	314	(1)
Parity in application of certain limits to mental health benefits (§ 1185a)	315	(1)
Required coverage for reconstructive surgery following mastectomies (§ 1185b)	316	(1)
Preemption; State flexibility; construction (§ 1191)	317	(1)
Definitions (§ 1191b)	318	(2)
Title IV---Plan Termination Insurance	320	(1)
Subtitle A---Pension Benefit Guaranty Corporation	320	(7)
Definitions (§ 1301)	320	(3)
Pension Benefit Guaranty Corporation (§ 1302)	323	(1)
Investigatory authority; cooperation with other agencies; civil actions (§ 1303)	323	(3)
Pension benefit guaranty funds (§ 1305)	326	(1)
Premium rates (§ 1306)	326	(1)
Subtitle B---Coverage	327	(4)
Coverage (§ 1321)	327	(2)
Single-employer plan benefits guaranteed (§ 1322)	329	(2)
Subtitle C---Terminations	331	(9)
Termination of single-employer plans (§ 1341)	331	(2)
Institution of termination proceedings by the corporation (§ 1342)	333	(1)
Reportable events (§ 1343)	334	(2)
Allocation of assets (§ 1344)	336	(2)
Recapture of payments (§ 1345)	338	(1)
Restoration of plans (§ 1347)	339	(1)
Termination date (§ 1348)	339	(1)
Subtitle D---Liability	340	(138)
Liability for termination of single-employer plans under a distress termination or a termination by corporation (§ 1362)	340	(1)
Lien for liability (§ 1368)	341	(1)
Treatment of transactions to evade liability; effect of corporate reorganization (§ 1369)	341	(2)
Age Discrimination in Employment Act of 1967
Congressional statement of findings and purpose (§ 621)	343	(1)
Prohibition of age discrimination (§ 623)	343	(4)
Recordkeeping, investigation, and enforcement (§ 626)	347	(1)
Age limits (§ 631)	348	(1)
Americans with Disabilities Act of 1990
Definitions (§ 12102)	349	(1)
Definitions (§ 12111)	349	(1)
Discrimination (§ 12112)	349	(1)
Construction (§ 12201)	349	(2)
Erisa Reorganization Plan
Transfer to the Secretary of the Treasury	351	(1)
Transfers to the Secretary of Labor	351	(1)
Coordination Concerning Certain Fiduciary Actions	351	(1)
Enforcement by the Secretary of Labor	352	(1)
Enforcement by the Secretary of the Treasury	352	(1)
Coordination for Section 101 Transfers	352	(2)
Treasury Regulations
Qualified pension, profit-sharing, and stock bonus plans	354	(1)
Impossibility of diversion under the trust instrument	355	(1)
Assignment or alienation of benefits	356	(1)
Requirements of qualified joint and survivor annuity and qualifiedpreretirement survivor annuity	357	(1)
Nondiscrimination requirements of section 401(a)(4)	357	(3)
Nondiscrimination in amount of employer contributions under a defined contribution plan	360	(3)
Nondiscrimination in amount of employer-provided benefits under adefined benefits plan	363	(6)
Nondiscriminatory availability of benefits, rights, and features	369	(2)
Plan amendments and plan terminations	371	(3)
Imputation of permitted disparity	374	(2)
Cross-testing	376	(2)
Plan aggregation and restructuring	378	(3)
Effective dates and fresh-start rules	381	(1)
Distributions commencing during an employee's lifetime	382	(2)
Death before required beginning date	384	(2)
Determination of the designated beneficiary	386	(3)
Required minimum distributions from defined contribution plans	389	(6)
Required minimum distributions for defined benefit plans and annuitycontracts	395	(5)
Rollovers and Transfers	400	(1)
Life expectancy and distribution period tables	401	(2)
Limitation on annual compensation	403	(1)
Minimum participation requirements	404	(1)
Requirement to offer direct rollover of eligible rollover distributions; questions and answers	404	(1)
Certain retroactive changes in plan	404	(2)
Certain cash or deferred arrangements (Proposed)	406	(8)
ADP test (Proposed)	414	(5)
Taxability of beneficiary under a trust which meets the requirements of section 401(a)	419	(1)
Eligible rollover distributions; questions and answers	420	(3)
Contributions of an employer under a plan that does not meet the requirements of section 401(a); application of section 404(a)(5)	423	(1)
Distribution requirements for individual retirement plans	424	(3)
Minimum age and service conditions	427	(1)
Minimum coverage requirements (after 1993)	428	(1)
Nondiscriminatory classification test	429	(3)
Forfeitures, suspensions, etc	432	(1)
Restriction and valuation of distributions	432	(1)
Termination or partial termination; discontinuance of contributions	433	(1)
Section 411(d)(6) protected benefits	433	(2)
Two or more trades or businesses under common control	435	(3)
Rules for determining ownership	438	(3)
Definition of compensation	441	(3)
Definitions and special rules	444	(2)
Limitation for defined contribution plans	446	(2)
Age Discrimination Regulations
Bona fide occupational qualifications	448	(1)
Differentiations based on reasonable factors other than age	448	(1)
Costs and benefits under employee benefit plans	448	(7)
Erisa Regulations
Questions and answers relating to fiduciary responsibility	455	(1)
Questions and answers relating to fiduciary responsibility under the Employee Retirement Income Security Act of 1974	455	(1)
Interpretive Bulletin relating to the fiduciary standard under ERISA in considering economically targeted investments	456	(1)
Interpretive Bulletin relating to written statements of investment policy, including proxy voting policy or guidelines	457	(3)
Employee welfare benefit plan	460	(3)
Employee pension benefit plan	463	(1)
Employee benefit plan	464	(1)
Definition of ``Fiduciary.''	465	(1)
Investment duties	466	(1)
Safe harbor for automatic rollovers to individual retirement plans	467	(2)
ERISA section 404(c) plans	469	(9)
General statutory exemption for loans to plan participants and beneficiaries who are parties in interest with respect to the plan	478