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Pension Provisions of the 2015 Appropriations Law: Law, Explanation and Analysis

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Softcover Book
$175.00

Softcover Book

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$175.00
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Overview

When the President passed the Multiemployer Pension Reform Act of 2014 this past December, he set in motion a sea of radical change in the rules governing multiemployer and single-employer pension plans that took effect almost immediately.

Brand new, and due to be released in March, Pension Provisions of the 2015 Appropriations Law: Law, Explanation and Analysis is the only objective, single source overview of how one of the most important pension laws in recent years impacts pension plan trustees, their advisors and administrators, and retirees.

What you need to know about the 2015 Appropriations Act.

  • Benefit suspensions authorized for multiemployer plans in critical and declining status
  • Substantial cessation of operations
  • Premium increases for multiemployer plans
  • Definition of normal retirement age
  • Mergers and partitions between multiemployer plans
  • Repeal of PPA multiemployer sunset provision

The only source with in-depth explanations and the right expert analysis.

  • Amendments to the Pension Protection Act of 2006
  • Multiemployer Plan Mergers and Partitions
  • Strengthening the Pension Benefit Guaranty Corporation
  • Conditions, limitations, and requirements for benefit suspensions

Special tables for easy reference so you can confidently advise now.

  • Effective Dates Tables
  • Internal Revenue Code Sections to Explanations and Added, Amended or Repealed
  • Act Sections Amending Internal Revenue Code
  • ERISA Sections to Explanations and Added, Amended or Repealed
  • Act Sections Amending ERISA

Publish Date 03/12/2015
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9780808040491
SKU 10037877-0001
Table of Contents
  • EXPLANATION
    • Amendments to Pension Protection Act of 2006
      • Repeal of sunset
      • Automatic extension of amortization periods for multiemployer plans
      • Election of critical status
      • Emergence from critical status
      • Application of endangered status
      • Endangered status improvement plan target percentage
      • Conforming rules for operation of plan during adoption and improvement periods
      • Corrective plan schedules
      • Repeal of reorganization rules for multiemployer plans
      • Disregard of certain contribution increased for withdrawal liability purposes
      • Guarantee for pre-retirement survivor annuities under multiemployer pension plans
      • Required disclosure of multiemployer plan information
    • Multiemployer Plan Mergers and Partitions
      • Mergers
      • Partitions of eligible multiemployer plans
      • Substantial cessation of operations
      • Clarification of the normal retirement age
      • Application of cooperative and small employer charity pension plan rules to certain charitable employers
    • Strengthening the Pension Benefit Guaranty Corporation
      • Premium increases
    • Benefit Suspensions
      • Conditions, limitations, and requirements for benefit suspensions
  • LAW
    • Text of Appropriations Act of 2015
    • Text of ERISA sections amended by Appropriations Act of 2015
    • Text of Internal Revenue Code sections amended by Appropriations Act of 2015
  • SPECIAL TABLES
    • Effective Dates Tables
    • Internal Revenue Code Sections to Explanations
    • Internal Revenue Code Sections—Added, Amended or Repealed
    • Act Sections Amending Internal Revenue Code
    • ERISA Sections to Explanations
    • ERISA Sections—Added, Amended or Repealed
    • Act Sections Amending ERISA

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