Pension Planning: Pensions, Profit-Sharing, And Other Deferred Compensation Plans

by Allen, Everett T., Jr.; Melone, Joseph J.; Rosenbloom, Jerry S.; Mahoney, Dennis F.

• ISBN13: 9780072530834
• ISBN10: 0072530839
• Edition: 9th
• Format: Hardcover
• Copyright: 2002-07-22
• Publisher: McGraw-Hill/Irwin

Summary

PENSION PLANNING: Pension, Profit-Sharing, and Other Deferred Compensation Plans describes the process of pension planning. It provides the reader with pension plan features, costs, investment opportunities, and regulatory issues and assists in the evaluation of various types of plans. It is the most up-to-date book on pension planning, and it is adopted by the main association that focuses on this topic¿the International Foundation of Employee Benefit Plans for the Certified Employee Benefit Specialist program.

Table of Contents

Part I. Environmental Influences on Private Pension Plans

1. Development of Private Pension Plans

2. Benefit Plan Objectives

3. Defined Contribution versus Defined Benefit Plans

Part II. Tax and Legal Requirements

4. Tax Qualification Requirements

5. Tax Qualification Requirements Continued

6. Other Legal Requirements

Part III. Defined Contribution Plans

7. Money Purchase Pension Plans

8. Profit-Sharing Plans

9. Savings Plans

10. Employee Stock Ownership Plans (ESOPs)

11. Cash or Deferred Plans Under Section 401(k)

12. Section 403(b) Plans

Part IV. Defined Benefit Plans

13. Defined Benefit Plan Features

14. Cost and Funding Considerations

15. Budgeting Pension Costs

16. Plan Termination Insurance for Single-Employer Pension Plans

Part V. Other Plans

17. Individual Retirement Arrangements

18. Keogh Plans, SEPs and SIMPLE Plans

19. Hybrid Retirement Plans

20. Executive Retirement Arrangements

21. Employee Stock Compensation Plans

Part VI. Investing, Administration, and Taxation

22. Investment Issues for Defined Benefit Plans

23. Investment of Defined Contribution Plan Assets

24. Trust Fund Plans

25. Insured Funding Instruments

26. Employers’ Accounting for Pensions

27. Taxation of Distributions

Appendix 1. Social Security and Medicare

Appendix 2. Multi-employer Plans

Appendix 3. State and Local Pension Plans