U.S. Master Pension Guide, 2021 Edition
Softcover
Internet
The 2021 U.S. Master Pension Guide provides a comprehensive explanatory overview of qualified retirement plans and other retirement arrangements, reflecting up-to-date law changes, including the Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136). It further covers guidance from the IRS on the requirements of the SECURE Act provisions of the Further Consolidated Appropriations Act, 2020 (P.L. 116-94), key regulations, rulings and court decisions, Benefit COLAs, calendars, and tables reflect the year 2020 figures.
The 2021 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, 2020 Edition, ISBN : 9781543819502
| Pages | 1248 |
|---|---|
| Last Updated | 03/01/2021 |
| Update Frequency | Annually |
| Product Line | Wolters Kluwer Legal & Regulatory U.S. |
| ISBN | 9781543832464 |
| SKU | 10034395-0011 |
| Publish Frequency | Annually |
|---|---|
| Product Line | Wolters Kluwer Legal & Regulatory U.S. |
| SKU | 000000000010073215 |
- 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
