Pension planning: pensions, profit-sharing, and other deferred compensation plans
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Homewood, Ill.
Irwin
1992
|
| Ausgabe: | 7. ed. |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XII, 500 S. |
| ISBN: | 0256082960 |
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| 245 | 1 | 0 | |a Pension planning |b pensions, profit-sharing, and other deferred compensation plans |c Everett T. Allen ... |
| 250 | |a 7. ed. | ||
| 264 | 1 | |a Homewood, Ill. |b Irwin |c 1992 | |
| 300 | |a XII, 500 S. | ||
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Datensatz im Suchindex
| _version_ | 1804122657391640576 |
|---|---|
| adam_text | Contents
Part One: Environmental Influences on Private Pension Plans . . 1
1. Development of Private Pension Plans 3
1.1. GROWTH OF PRIVATE PLANS 3
1.2. ECONOMIC PROBLEMS OF OLD AGE 4
1.3. REASONS FOR GROWTH OF
PRIVATE PENSIONS 10
1.4. RATIONALE OF PRIVATE PENSIONS 16
1.5. RECENT LEGISLATION 20
QUESTIONS FOR REVIEW 22
QUESTIONS FOR DISCUSSION 23
2. Social Security and Medicare 25
2.1. OLD AGE, SURVIVORS AND DISABILITY
INSURANCE PROGRAM 26
2.2. POSSIBLE FUTURE OASDI DEVELOPMENTS. ... 41
2.3. MEDICARE PROGRAM 43
QUESTIONS FOR REVIEW 50
QUESTIONS FOR DISCUSSION 50
3. Benefit Plan Objectives 51
3.1. ENVIRONMENTAL CONSIDERATIONS 52
3.2. EMPLOYER PHILOSOPHY AND ATTITUDES .... 54
3.3. EMPLOYER OBJECTIVES 58
QUESTIONS FOR REVIEW 70
QUESTIONS FOR DISCUSSION 71
4. Defined Contribution versus Defined Benefit Plans 73
4.1. BACKGROUND 74
4.2. LEGISLATIVE FACTORS . . .• 76
4.3. OTHERFACTORS 79
4.4. THEFUTURE 80
QUESTIONS FORREVIEW 81
QUESTIONS FOR DISCUSSION 81
Part Two: Tax and Legal Requirements 83
5. Tax Law Qualification Requirements 85
5.1. KEYCONCEPTS 86
5.2. MINIMUM COVERAGE TESTS 93
5.3. NONDISCRIMINATION RULES 103
QUESTIONS FOR REVIEW 117
QUESTIONS FOR DISCUSSION 117
vll
vlit Contents
6. Tax Law Qualification Requirements (Continued) 119
6.1. SECTION415 LIMITATIONS ON BENEFITS
AND CONTRIBUTIONS 119
6.2. SECTION 401(a) (17) COMPENSATION CAP 122
6.3. DETERMINATION OF SERVICE 123
6.4. NONDIVERSION/EXCLUSIVE BENEFIT RULES . . 127
6.5. PERMANENCY 128
6.6. ELIGIBILITY REQUIREMENTS 128
6.7. SEVERANCE OF EMPLOYMENT BENEFITS ^30
6.8. MANDATORY DEATH BENEFITS 133
6.9. TOP HEAVY PLANS 136
6.10. DISTRIBUTION RULES 139
6.11. LEASED EMPLOYEES 140
6.12. OTHER REQUIREMENTS 141
6.13. GENERAL PLAN PROVISIONS 143
QUESTIONS FOR REVIEW 147
QUESTIONS FOR DISCUSSION 148
7. Other Legal Requirements 149
7.1. ERISATTTLEI 149
7.2. UNRELATED BUSINESS INCOME 163
7.3. AGE/SEX DISCRIMINATION 163
7.4. SECURITIES AND EXCHANGE (SEC)
REQUIREMENTS 165
7.5. COLLECTIVE BARGAINING REQUIREMENTS ... 167
QUESTIONS FOR REVIEW 167
QUESTIONS FOR DISCUSSION 168
Part Three: Defined Contribution Plans 169
8. Money Purchase Pension Plans 171
8.1. GENERAL CHARACTERISTICS 172
8.2. CONTRIBUTION STRUCTURE 175
8.3. TAX LAW PROVISIONS 177
QUESTIONS FORREVIEW 182
QUESTIONS FOR DISCUSSION 183
9. Profit Sharing Plans 185
9.1 DEFINITION OF PROFIT SHARING 185
9.2. QUALIFICATION REQUIREMENTS 186
9.3. LIMITS ON DEDUCTIBILrrY OF
EMPLOYER CONTRIBUTIONS 195
9.4. TAXATION OF DISTRIBUTIONS 196
9.5. TERMINATION OF PLAN 197
QUESTIONS FORREVIEW 197
QUESTIONS FOR DISCUSSION 198
10. SavingsPlans 199
Contents Ix
10.1 SAVINGS PLAN OBJECTIVES 201
10.2 BASICFEATURES 203
QUESTIONS FOR REVIEW 213
QUESTIONS FOR DISCUSSION 213
11. Employee Stock Ownership Plans 215
11.1. OVERVIEW 216
11.2. TAX LAW PROVISIONS 218
QUESTIONS FORREVIEW 224
QUESTIONS FOR DISCUSSION 225
12. Cash or Deferred Plans 227
12.1. LEGISLATIVE HISTORY OF CODAs 228
12.2. TECHNICAL REQUIREMENTS 229
12.3. OTHER CONSIDERATIONS 238
12.4. ADVANTAGES AND DISADVANTAGES
OFCODAs 240
12.5. THEFUTURE 241
QUESTIONS FOR REVIEW 241
QUESTIONS FOR DISCUSSION 242
13. Simplified Employee Pensions 243
13.1. GENERAL TAX LAW REQUIREMENTS 243
13.2. ELIGIBILITY 244
13.3. CONTRIBUTIONS 245
13.4. DEDUCTIONS 246
13.5. SALARY REDUCTION AGREEMENTS 246
QUESTIONS FORREVIEW 247
QUESTIONS FOR DISCUSSION 247
Part Four: Design Considerations for Denned Benefit Plans . . . 249
14. Defined Benefit Plan Features 251
14.1. EMPLOYEE CONTRIBUTIONS 252
14.2. RETIREMENT AGES 254
14.3. RETIREMENT BENEFITS 257
14.4. DEATHBENEFTTS 269
14.5. DISABILITY BENEFITS 270
14.6. THE IMPACT OF INFLATION ON
PENSIONER INCOME 271
QUESTIONS FORREVIEW 281
QUESTIONS FOR DISCUSSION 282
15. Cost and Funding Considerations 283
15.1. ESTIMATED COST VERSUS ULTIMATE COST ... 284
15.2. CHOICE OF ASSUMPTIONS 285
15.3. COST ASSUMPTIONS 286
15.4. SUMMARY 293
QUESTIONS FORREVIEW 294
x Contents
QUESTIONS FOR DISCUSSION 294
16. Budgeting Pension Costs 295
16.1. BUDGETING PENSION COSTS 295
16.2. ACTUARIAL COST METHODS 299
16.3. DEFINED CONTRIBUTION PLANS 309
16.4. MINIMUM FUNDING STANDARDS 310
16.5. DEDUCnBILITY OF EMPLOYER CONTRIBUTIONS 316
QUESTIONS FOR REVIEW 319
QUESTIONS FOR DISCUSSION 319
17. Plan Termination Insurance 321
17.1. PLANSCOVERED 322
17.2. PLAN TERMINATION DEFINED 323
17.3. BENEFITS GUARANTEED 328
17.4 ALLOCATION OF ASSETS ON PLAN
TERMINATION 331
17.5. LIABILITIES ON PLAN TERMINATION 334
17.6. PREMIUMS 337
17.7. SECURITY RULES FOR UNDERFUNDED PLANS .. 338
QUESTIONS FOR REVIEW 338
QUESTIONS FOR DISCUSSION 339
Part Five: Operational and Administrative Aspects 341
18. Investment of Pension Plan Assets 343
18.1. INVESTMENT POLICY 344
18.2. ALLOCATION OF FUND ASSETS 351
QUESTIONS FOR REVIEW 352
QUESTIONS FOR DISCUSSION 353
19. Investment Objectives: Tactics 355
19.1. CLASSES OF ASSETS 355
19.2. SELECTING AN INVESTMENT MANAGER 363
19.3. PASSIVE VERSUS ACTIVE MANAGEMENT 366
QUESTIONS FOR REVIEW 370
QUESTIONS FOR DISCUSSION 371
20. Trust Fund Plans 373
20.1. GENERAL CHARACTERISTICS 373
20.2. BENEFIT STRUCTURE 379
20.3. CONTRIBUTIONS 382
20.4. TERMINATION OF PLAN 385
20.5. SPLITFUNDING 385
QUESTIONS FOR REVIEW 386
QUESTIONS FOR DISCUSSION 386
21. Special Insurance and Annuity Products 387
21.1. INTRODUCTION 387
21.2. GROUP DEFERRED ANNUITY CONTRACTS .... 389
Contents xl
21.3. GROUP DEPOSIT ADMINISTRATION CONTRACTS . 390
21.4. SEPARATE ACCOUNT FUNDING 394
21.5. GROUP IMMEDIATE PARTICIPATION
GUARANTEE CONTRACTS 395
21.6. ANNUITY SEPARATE ACCOUNT 397
21.7. SINGLE PURCHASE ANNUITY CONTRACTS .... 398
21.8. FULLY INSURED PLAN 399
21.9. COMBINATION PLANS 400
QUESTIONS FORREVIEW 404
QUESTIONS FOR DISCUSSION 404
22. Employers Accounting for Pensions 405
22.1. THE EVOLUTION OF PENSION
ACCOUNTING STANDARDS 406
22.2. FASB 87 407
22.3. FASB 88 414
QUESTIONS FORREVIEW 417
QUESTIONS FOR DISCUSSION 417
23. Taxation of Distributions 419
23.1. TAXATION DURING EMPLOYMENT 420
23.2. DETERMINATION OF COST BASIS 421
23.3. TAXATION OF IN SERVICE DISTRIBUTIONS ... 422
23.4. TAXATION OF RETIREMENT BENEFITS 423
23.5. TAXATION OF DEATH BENEFITS 427
23.6. TAXATION OF SEVERANCE OF
EMPLOYMENT BENEFITS 431
23.7. TAXATION OF DISABILITY BENEFITS 432
23.8. TAX ON EXCESS DISTRIBUTIONS 432
23.9. TAX ON EARLY DISTRIBUTIONS 433
23.10. TAX ON LATE DISTRIBUTIONS 434
QUESTIONS FORREVIEW 435
QUESTIONS FOR DISCUSSION 435
Part Six: Miscellaneous Considerations 437
24. Plans for the Self Employed and Individual Retirement Arrangements . 439
24.1. PLANS FOR THE SELF EMPLOYED 439
24.2. INDIVIDUAL RETIREMENT ARRANGEMENTS ... 443
QUESTIONS FOR REVIEW 454
QUESTIONS FOR DISCUSSION 455
25. Section 403(b) Plans 457
25.1. INTRODUCTION 457
25.2. REQUIREMENTS OF A 403(b) PLAN 458
25.3. DISTRIBUTIONS AND TAXATION 467
25.4. LOANS 469
25.5. TRANSFERS AND ROLLOVERS 470
xil Contents
QUESTIONS FOR REVIEW 471
QUESTIONS FOR DISCUSSION 471
26. Executive Retirement Arrangements 473
26.1. OBJECTIVES OF EXECUTIVE
RETIREMENT ARRANGEMENTS 473
26.2. PLAN DESIGN CONSIDERATIONS 474
26.3. SUPPLEMENTALEXECUnVE
RETIREMENT ARRANGEMENTS 475
26.4. UNFUNDED PLAN 483
26.5. BENEFIT SECURITY ARRANGEMENTS 483
26.6. TAX CONSIDERATIONS 484
26.7. DEFERRED COMPENSATION AGREEMENTS. ... 485
26.8. SUMMARY 486
QUESTIONS FORREVIEW 487
QUESTIONS FOR DISCUSSION 487
Index 489
|
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| indexdate | 2024-07-09T17:17:21Z |
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| physical | XII, 500 S. |
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| spelling | Pension planning pensions, profit-sharing, and other deferred compensation plans Everett T. Allen ... 7. ed. Homewood, Ill. Irwin 1992 XII, 500 S. txt rdacontent n rdamedia nc rdacarrier Pensions de vieillesse - États-Unis Régimes privés de retraite - États-Unis Old age pensions United States Pension trusts United States Arbeitgeberanteil (DE-588)4133749-9 gnd rswk-swf Altersversorgung (DE-588)4001479-4 gnd rswk-swf Betriebliche Altersversorgung (DE-588)4069375-2 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Arbeitgeberanteil (DE-588)4133749-9 s Altersversorgung (DE-588)4001479-4 s 1\p DE-604 Betriebliche Altersversorgung (DE-588)4069375-2 s 2\p DE-604 Allen, Everett T. Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005457824&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Pension planning pensions, profit-sharing, and other deferred compensation plans Pensions de vieillesse - États-Unis Régimes privés de retraite - États-Unis Old age pensions United States Pension trusts United States Arbeitgeberanteil (DE-588)4133749-9 gnd Altersversorgung (DE-588)4001479-4 gnd Betriebliche Altersversorgung (DE-588)4069375-2 gnd |
| subject_GND | (DE-588)4133749-9 (DE-588)4001479-4 (DE-588)4069375-2 (DE-588)4078704-7 |
| title | Pension planning pensions, profit-sharing, and other deferred compensation plans |
| title_auth | Pension planning pensions, profit-sharing, and other deferred compensation plans |
| title_exact_search | Pension planning pensions, profit-sharing, and other deferred compensation plans |
| title_full | Pension planning pensions, profit-sharing, and other deferred compensation plans Everett T. Allen ... |
| title_fullStr | Pension planning pensions, profit-sharing, and other deferred compensation plans Everett T. Allen ... |
| title_full_unstemmed | Pension planning pensions, profit-sharing, and other deferred compensation plans Everett T. Allen ... |
| title_short | Pension planning |
| title_sort | pension planning pensions profit sharing and other deferred compensation plans |
| title_sub | pensions, profit-sharing, and other deferred compensation plans |
| topic | Pensions de vieillesse - États-Unis Régimes privés de retraite - États-Unis Old age pensions United States Pension trusts United States Arbeitgeberanteil (DE-588)4133749-9 gnd Altersversorgung (DE-588)4001479-4 gnd Betriebliche Altersversorgung (DE-588)4069375-2 gnd |
| topic_facet | Pensions de vieillesse - États-Unis Régimes privés de retraite - États-Unis Old age pensions United States Pension trusts United States Arbeitgeberanteil Altersversorgung Betriebliche Altersversorgung USA |
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