Retirement Plans: 401(k)s, IRAs, and Other Deferred Compensation Approaches

by Allen, Jr., Everett; Melone, Joseph; Rosenbloom, Jerry; Mahoney, Dennis

• ISBN13: 9780073377438
• ISBN10: 0073377430
• Edition: 11th
• Format: Hardcover
• Copyright: 2013-06-07
• Publisher: McGraw-Hill Education

Summary

Retirement Plans (formerly titled Pension Planning through the ninth edition) is a classic, relied upon by generations of faculty and thousands of professionals throughout the world. It reliably provides the reader with the features, costs, investment opportunities, and regulatory issues governing all the various types of retirement and other deferred compensation plans. The 11th edition keeps the book at the forefront of the discipline, with extensive coverage of Moving Ahead for Progress in the 21st Century Act and the American Taxpayer Relief Act, a discussion of the effects of behavioral economics on retirement planning, a detailed look at the enormous growth in target date funds, and much more.

Table of Contents

Part I. Environmental Influences on Private Pension Plans

1. The Dynamic Ongoing Evolution of Private Retirement Plans

2. Strategic Plan Design

3. Defined Contribution versus Defined Benefit Plans

4. Risk Management through Retirement Planning

Part II. Defined Contribution Plan Types

5. Overview of Defined Contribution Plan Types and Their Use in Comprehensive Retirement Plan Design

6. Profit Sharing Plans and Money Purchase Pension Plans

7. Employee Stock Ownership Plans (ESOPs)

8. Cash or Deferred Plans under Section 401(k)

9. Section 403(b) Plans

10. Section 457 Plans

11. Behavioral Finance and Defined Contribution Plan Design

Part III. Special Purpose Retirement Planning Structures

12. Individual Retirement Arrangements

13. Keogh Plans, SEPs, and SIMPLE Plans

14. Executive Retirement Arrangements

15. Employee Stock Compensation Plans

16. Managing Retirement Assets in Multiple Plan Structures

Part IV. Defined Benefit Plans and Hybrid Retirement Plans

17. Defined Benefit Plan Features

18. Cost and Funding Considerations

19. Budgeting Pension Costs

20. Insured Funding Instruments and Trust Fund Plans

21. Cash Balance and Other Hybrid Retirement Plans

22. Plan Termination Insurance for Single-Employer Pension Plans

23. Employers’ Accounting for Pensions

24. Defined Benefit Plan Management

Part V. Tax and Legal Requirements

25. Tax Qualification Requirements

26. Tax Qualification Requirements (Continued)

27. Other Legal Requirements

28. Fiduciary Oversight and Plan Governance

Part VI. Wealth Management and Distribution Planning

29. Investing Retirement Assets

30. Retirement Asset Wealth Management

31. Retirement Asset Distribution Planning

Appendix 1. Social Security and Medicare