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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