Buch, Englisch, 480 Seiten, Format (B × H): 178 mm x 254 mm, Gewicht: 1098 g
Buch, Englisch, 480 Seiten, Format (B × H): 178 mm x 254 mm, Gewicht: 1098 g
ISBN: 978-1-4548-2569-2
Verlag: ASPEN PUBL
- Qualification areas that must be addressed in a plan termination
- Options for terminating a defined benefit plan with insufficient assets
- Circumstances under which a money purchase plan may be terminated
- Special procedures and rules for terminating a multi-employer plan
- Considerations for partial terminations
- Steps to follow for andquot;distress terminationsandquot; and their implications
- Matters concerning plan mergers
- And more!
Starting with an overview of the legal, administrative, and tax requirements for all types of plans, practitioners will find expert advice on: - When to terminate Alternatives to termination
- How to comply with regulations
- Vesting of participants' benefits
- Implications of multiemployer plans
- And more!
Plan Termination Answer Book has been updated to include: - Expanded coverage of retiree health care accounts as a result of July 2012 legislation
- Details of the rollover rules for designated Roth accounts
- Discussion of fiduciary issues in selecting annuity providers
- Updated 120% of midterm rates charts
- Updated PBGC rates tables
- Updated 30-year Treasury Securities Rates tables
- Updated Minimum Present Value Segment Rates