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U.S. Master Pension Guide, 2019 Edition U.S. Master Pension Guide, 2019 Edition

U.S. Master Pension Guide, 2019 Edition

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The 2019 U.S. Master Pension Guide provides a comprehensive explanatory overview of qualified retirement plans and other retirement arrangements, reflecting up-to-date law changes, and regulations, including the final DOL regulations that are intended to protect plan participants from potentially conflicted investment advice by retirement and investment advisors subject to ERISA’s fiduciary requirements. Benefit COLAs, calendars, and tables reflect the year 2018 figures.

The 2019 U.S. Master Pension Guide begins with a survey of the different types of plans from which an employer may choose and then describes the procedures for obtaining plan qualification. Rules governing minimum participation, coverage and vesting, nondiscrimination, distributions, reporting and disclosure, funding, and fiduciary standards are covered in separate chapters. Examples and pointers are used to illustrate the rules. The Guide also includes the chapters with special rules applicable to 401(k) and ESOP plans.

Note: Online subscriptions are for three-month periods.

Previous Edition: U.S. Master Pension Guide, 2018 Edition, ISBN : 9781454895572¿

Pages 1236
Last Updated 03/19/2019
Update Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9781543806557
SKU 10034395-0009
Publish Frequency Annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 000000000010073215
Table of Contents
  • Calendars and Tables
  • Types of Pension and Savings Plans
  • Advantages of Plan Qualifications--Obtaining Qualified Status
  • Basic Plan Qualification Rules
  • Limits on Benefits and Contributions
  • Contributions and Deductions
  • Minimum Participation Standards
  • Vesting and Accrual of Benefits
  • Top-Heavy Plan Rules
  • Coverage Requirements
  • Nondiscrimination Rules
  • Permitted Disparity
  • Separate Lines of Business
  • Funding and Actuarial Requirements
  • Assignment and Alienation of Benefits
  • QDROs
  • Joint and Survivor Annuities
  • Required Distribution From Qualified Plans
  • Taxation of Distributions
  • Loans to Employees under Qualified Plans
  • Withholding Rules
  • Reporting to Government Agencies and Participants
  • Fiduciary Responsibility
  • Prohibited Transactions
  • Interference with Protected Rights Under ERISA
  • Claims Procedures Under ERISA
  • ERISA Civil Enforcement and Procedure
  • Single-Employer Plan Terminations--Plan Mergers
  • Multiemployer Plans and Withdrawal Liability
  • 401(k) Plans--Special Rules
  • ESOPs--Special Rules Topical Index
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