401(K) Plans

Provides an overview of the important concepts involving 401(k) plans. Covers how a 401(k) plan works, how to tailor a plan for differing needs and requirements, what to look for in marketing a 401(k) plan, administration, and installation. Softcover. DLC: 401(k) Plans--Law and legislation.

Introduction

vii

Introduction to 401(k) Plans

1

(6)

Overview of 401(k) Plans

1

(1)

History of 401(k) Plans

2

(2)

Eligible Plans

4

(1)

Summary

5

(1)

Chapter Review Questions

5

(2)

Advantages of A 401(k) Plan

7

(10)

Advantages for the Employee

7

(5)

Advantages for the Employer

12

(2)

Advantages for the Financial Services Professional

14

(1)

Summary

15

(1)

Chapter Review Questions

15

(2)

Plan Design, Qualification and Contribution Requirements

17

(12)

Plan Design

17

(1)

Qualification Requirements

18

(4)

Contribution Requirements

22

(4)

Summary

26

(1)

Chapter Review Questions

27

(2)

Distributions

29

(12)

Reasons for Plan Distributions

29

(3)

The Age Factor

32

(1)

Premature Distributions

33

(1)

Taxation of Distributions

33

(2)

Rollovers

35

(2)

Penalty Taxes

37

(1)

Summary

38

(1)

Chapter Review Questions

38

(3)

Plan Loans

41

(6)

Basic Rules Governing Plan Loans

41

(1)

Maximum Loan Amount

42

(1)

Repayment of the Loan

42

(2)

Summary

44

(1)

Chapter Review Questions

44

(3)

Plan Investment Requirements

47

(10)

Section 404(c) Overview

48

(1)

Section 404(c) Requirements

48

(6)

Summary

54

(1)

Chapter Review Questions

54

(3)

Marketing 401(k) Plans

57

(12)

Getting Started

57

(1)

Making a 401(k) Presentation

58

(9)

The Compliance Department

67

(1)

Summary

67

(1)

Chapter Review Questions

67

(2)

Plan Installation

69

(6)

Writing the Plan

69

(2)

Presentation and Enrollment

71

(1)

Advance Determination

72

(1)

Summary

72

(1)

Chapter Review Questions

72

(3)

Plan Administration

75

(10)

Administration Overview

75

(1)

Reporting and Disclosure Requirements

76

(4)

Fiduciaries

80

(2)

Safe Harbors

82

(1)

Summary

82

(1)

Chapter Review Questions

82

(3)

Simple Plans

85

(10)

What Is a Simple Plan?

85

(1)

Creating a Simple Plan

86

(1)

Contributions

87

(2)

Distributions

89

(1)

Reporting Requirements

89

(3)

Summary

92

(1)

Chapter Review Questions

93

(2)

Appendix A Sample 401(k) Plan

95

(28)

Appendix B 401(k) Plan Sample Employee Communications Material

123

(10)

Answer Key to Chapter Review Questions

133

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Summary

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