Defined Benefit Answer Book : 2008 Supplement

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ISBN: 9780735570399 | 0735570396
Cover: Paperback
Copyright: 3/1/2008

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Supplemental Materials

List of Questions	p. xix
Defined Benefit Plans: An Overview	p. 1-1
Basics	p. 1-1
Benefits	p. 1-7
PBGC	p. 1-8
Characteristics of a Defined Benefit Plan	p. 2-1
General Characteristics and Qualifications of Qualified Plans	p. 2-1
Benefits	p. 2-4
Funding	p. 2-5
Plan Design	p. 3-1
Employer Objectives	p. 3-2
Types of Defined Benefit Formulas	p. 3-2
Additional Limitations and Testing	p. 3-3
Additional Factors	p. 3-3
Hybrid Plans	p. 4-1
The Basics	p. 4-1
Target Benefit Plans	p. 4-2
Cash Balance Plans	p. 4-2
Pension Equity Plans	p. 4-3
Special Employers and Plans	p. 5-1
Small Businesses; Top-Heavy Plans	p. 5-1
Governmental Plans	p. 5-2
Multiemployer Plans	p. 5-3
Vesting	p. 8-1
Plan Termination	p. 8-1
Maximum Plan Benefits	p. 12-1
Limitations on Annual Benefits	p. 12-1
Limitations on Lump-Sum Payments	p. 12-10
Compensation Limitations	p. 12-11
Cash Balance Plans	p. 13-1
Overview	p. 13-1
Nondiscrimination Requirements	p. 13-3
Legal Issues	p. 13-6
412(e)(3) Defined Benefit Plans (Formerly 412(i) Defined Benefit Plans)	p. 14-1
Advantages and Disadvantages	p. 14-1
Ancillary Benefits	p. 15-1
Preretirement Death Benefits	p. 15-1
Medical Expense Accounts	p. 15-3
Distribution of Benefits	p. 16-1
Time of Payment	p. 16-1
QJSA Rules	p. 16-6
Required Minimum Distributions	p. 16-7
Assignment and Alienation of Benefits	p. 16-8
Taxation of Distributions	p. 16-9
Qualified Domestic Relations Orders	p. 17-1
Elements of a QDRO	p. 17-1
Funding Methods	p. 18-1
PPA Funding Method	p. 18-2
Funding of Life Insurance	p. 18-3
Minimum Funding Standards	p. 19-1
Minimum Funding Standard After PPA	p. 19-1
Deductibility of Employer Contributions	p. 20-1
Deduction Limits	p. 20-1
Deduction Limits After PPA	p. 20-6
Pension Benefit Guaranty Corporation	p. 24-1
Premiums	p. 24-1
Participant Notification Requirements	p. 24-8
Reportable Events	p. 24-8
Plan Termination	p. 25-1
Standard Terminations	p. 25-1
Employee Communication	p. 28-1
Benefits and Rights Under the Plan	p. 28-1
Summary Plan Descriptions and Summary of Material Modifications	p. 28-3
Funding	p. 28-3
Miscellaneous	p. 28-4
Government Reporting and Disclosure	p. 29-1
Summary of Forms	p. 29-1
Schedule B Issues	p. 30-1
Schedule B After the Pension Protection Act of 2006	p. 30-1
Financial Accounting Standards	p. 31-1
SFAS No. 87	p. 31-2
2008 Schedule SB and 2008 Schedule MB (Form 5500)	p. D-1
Tables
Internal Revenue Code Sections	p. T-1
Treasury Regulations	p. T-9
Revenue Procedures	p. T-17
Revenue Rulings	p. T-19
Notices, Letter Rulings, and Announcements	p. T-21
ERISA Sections	p. T-23
DOL Regulations, Letters, Releases, etc.	p. T-27
Pension Benefit Guaranty Corporation Regulations, Letters, Forms, etc.	p. T-29
Accounting and Actuarial Standards	p. T-33
Pension Protection Act of 2006	p. T-35
Table of Cases	p. T-37
Index	p. IN-1
Table of Contents provided by Ingram. All Rights Reserved.

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Defined Benefit Answer Book : 2008 Supplement

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