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Cash Balance Plan Answer Book, Third Edition Cash Balance Plan Answer Book, Third Edition

Cash Balance Plan Answer Book, Third Edition

By Daniel Schwallie, Barbara Hogg, Paul Rangecroft, Eric Keener
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Cash Balance Plan Answer Book is the only resource that provides reliable answers to over 500 cash balance plan questions. Logically organized in the popular Q&A format, the Cash Balance Plan Answer Book is a user-friendly guide that explains the fundamentals of cash balance plans and how and when to use them. This unique resource provides support as you consider - and implement - cash balance plans.

Cash Balance Plan Answer Book enables you to:

  • Determine whether cash balance plans are right for your company or your clients
  • Explain exactly how cash balance plans work
  • Clarify how cash balance plans can be used with traditional retirement plans or 401(k) plans for the benefit of both the plan sponsor and participants
  • Advise clients and executives on the pros and cons of cash balance plans
  • Guide your company or clients through the effective implementation of cash balance plans
  • Answer any cash balance plan question that comes up along the way

Here is just a sampling of the over-500 key questions that are answered in this one-of-a-kind resource:

  • How prevalent are cash balance plans?
  • Are there advantages of a cash balance plan over a defined contribution plan?
  • What types of business considerations would cause an employer to prefer a cash balance plan over a traditional defined benefit pension plan?
  • How have traditional plans been converted to cash balance plans?
  • What rules does the PPA create for cash balance plans?
  • How does the PPA change the age discrimination rules for cash balance plans?
  • How are qualified domestic relations orders (QDROs) administered under a cash balance plan?
  • What special considerations apply to cash balance plans for accrual rule purposes?
  • Are there special considerations when terminating a cash balance plan?
  • What special issues may apply to plans converted to cash balance before the PPA?

You'll also receive:

  • Planning tips - to get you on the right track from the start
  • Examples - to clarify complex issues
  • Cautions - to help you avoid pitfalls
  • Explanations of the law - to make sure you understand all the rules and regulations

The Third Edition of Cash Balance Plan Answer Book has been updated to include:

  • Expanded discussion of pension equity plans
  • Updates for the 2014 hybrid plan regulations
  • Revised treatment of cash balance and pension equity plans under the final hybrid plan regulations with respect to whipsaw and age discrimination
  • Discussion of new pre-approved cash balance plan document program of Revenue Procedure 2015-36
  • Overview of 2015 proposed DOL fiduciary rules
  • And much more!

Note: Online subscriptions are for three-month periods.

Last Updated 10/19/2017
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 10045317-7777
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 000000000010048422
Table of Contents
  • Introduction
    • Cash Balance and Other Hybrid Pension Plans Defined
    • The Legal Framework of Cash Balance Plans
    • A Brief History of Cash Balance Plans
    • Whipsaw
    • Wearaway
    • Age Discrimination
  • Cash Balance Plan Design
    • Basic Design
    • Reasons for Offering Cash Balance Plans
    • Designing Pay (or Service) Credits
    • Defining Interest Credits
    • Compensation Defined
    • Eligibility for Participation
    • Vesting Requirements
    • Benefits at Retirement
    • Benefits Available
    • Benefit Limits
    • Ancillary Benefits
    • Contributory Plans
    • Pension Equity Plans
    • Impact of the Pension Protection Act of 2006 on Hybrid Plan Design
    • Plan Mergers
  • Administration
    • Parties Involved in Plan Administration and Oversight
    • Administrative Tasks
    • Service Providers
    • Paying for Administrative Fees
    • Some Other Administrative Considerations for Cash Balance Plans
  • Converting an Existing Defined Benefit Plan to Cash Balance
    • Plan Conversion Approaches
    • Opening Account Balance Conversions
    • Impact on Plan Participants
    • Transition Alternatives
    • Other Considerations for Conversions
  • Age Discrimination
    • General Standard for Defined Benefit Plans
    • Age Discrimination Controversy over Cash Balance Plan Design
    • Safe Harbor Age Discrimination Standard
    • Age Discrimination Rules Specific to Hybrid Defined Benefit Plans
    • Other Age Discrimination Concerns
  • Communication, Reporting, and Disclosure
    • General Communication
    • Communicating Plan Changes
    • Participant Statements
    • Summary Plan Descriptions
    • Participant Communication about Plan Funding and Funded Status
    • Communication at Distribution
    • Other Reporting and Disclosure
  • Plan Costs
    • General Plan Cost Information
    • Determining Plan Funding Costs
    • Determining Accounting Costs for the Plan
    • Other Plan Cost Considerations
  • Eligibility and Vesting
    • Minimum Participation and Vesting Requirements
    • Determining Service
    • Break-in-Service Rules
    • Changing the Vesting Schedule
  • Distributions
    • Forms of Payment
    • Required Minimum Distributions
    • Taxation and Rollovers
  • Accrual Rules
    • Basic Rules
    • Cash Balance Considerations
  • Coverage and Nondiscrimination Testing
    • Controlled Group
    • Employees and Highly Compensated Employees
    • Plan Coverage Requirements
    • Defining Plans for Purposes of Testing
    • Benefits Tests and Safe Harbors
    • Other Nondiscrimination Considerations
    • Separate Line of Business Rules
  • Top Heavy Testing
    • Basic Top Heavy Requirements
    • Determining Key Employees
    • Applying Top Heavy Requirements
  • Investment of Plan Assets
    • Basic Rules for Plan Investments
    • Relationship between Asset and Liabilities
    • Choosing Investments to Manage Risk
  • Plan Termination
    • Choosing to Terminate a Cash Balance Plan
    • PBGC Requirements
    • Notifying Plan Participants
    • Other Considerations
  • Qualified Domestic Relations Orders
    • What is a QDRO
    • Determining the QDRO Benefit
    • Considerations During Plan Conversions
  • Determination Letters
    • Reasons for Requesting a Determination Letter
    • Timing and Filing Considerations
    • Special Situations
    • Notification Requirements
  • Index
  • Table of Cases
  • List of Code Sections and Regulations