Pension planning: pension, profit sharing, and other deferred compensation plans
Gespeichert in:
| Format: | Buch |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Boston, Mass. [u.a.]
McGraw-Hill [u.a.]
2003
|
| Ausgabe: | 9. ed. |
| Schlagworte: | |
| Online-Zugang: | Publisher description Table of contents Inhaltsverzeichnis |
| Beschreibung: | Includes bibliographical references and index |
| Beschreibung: | XIV, 580 S. |
| ISBN: | 0072530839 |
Internformat
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| 245 | 1 | 0 | |a Pension planning |b pension, profit sharing, and other deferred compensation plans |c Everett T. Allen, Jr. ... [et al.] |
| 250 | |a 9. ed. | ||
| 264 | 1 | |a Boston, Mass. [u.a.] |b McGraw-Hill [u.a.] |c 2003 | |
| 300 | |a XIV, 580 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 500 | |a Includes bibliographical references and index | ||
| 650 | 4 | |a Pensions de vieillesse - États-Unis | |
| 650 | 4 | |a Régimes de retraite - États-Unis | |
| 650 | 4 | |a Rémunération différée - États-Unis | |
| 650 | 4 | |a Deferred compensation |z United States | |
| 650 | 4 | |a Old age pensions |z United States | |
| 650 | 4 | |a Pension trusts |z United States | |
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| 700 | 1 | |a Allen, Everett T. |e Sonstige |4 oth | |
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| 856 | 4 | |u http://www.loc.gov/catdir/toc/mh023/2002070975.html |3 Table of contents | |
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Datensatz im Suchindex
| _version_ | 1804129311829000192 |
|---|---|
| adam_text | Contents
Preface vii
Acknowledgments ix
PART ONE
ENVIRONMENTAL
INFLUENCES ON PRIVATE
PENSION PLANS
Chapter 1
Development of Private
Pension Plans 1
Growth of Private Plans 2
Economic Problems of Old Age 2
Reasons for Growth of Private
Pensions 8
Rationale of Private Pensions 14
Legislative History and Recent
Legal Changes 17
Chapter 2
Benefit Plan Objectives 25
Environmental Considerations 26
Employer Philosophy and
Attitudes 28
Employer Objectives 32
Chapter 3
Defined Contribution versus
Defined Benefit Plans 47
Background 48
Legislative Factors 52
Other Factors 54
The Future 55
X
PART TWO
TAX AND LEGAL
REQUIREMENTS
Chapter 4
Tax Qualification
Requirements 59
Summary of Major Tax Law
Provisions 60
Key Concepts 61
Tax Qualification Requirements 65
Chapter 5
Tax Qualification Requirements
(Continued) 79
Determination of Service 79
Eligibility Requirements 83
Vesting Requirements 84
Individual Limits 86
Joint and Survivor Annuities 89
Distribution Rules 91
Top Heavy Plans 92
Other Tax Law Requirements 94
Chapter 6
Other Legal Requirements 101
ERISA Title I 102
Unrelated Business Income 118
Age/Sex Discrimination 119
Military Leaves 120
Securities and Exchange Commission
(SEC) Requirements 120
Collective Bargaining
Requirements 124
PART THREE
DEFINED CONTRIBUTION
PLANS
Chapter 7
Money Purchase Pension
Plans 127
General Characteristics 128
Contribution Structure 131
Tax Law Provisions 134
Chapter 8
Profit Sharing Plans 141
Definition of Prof it Sharing 142
Qualification Requirements 142
Limits on Deductibility of Employer
Contributions 151
Taxation of Distributions 152
Termination of a Plan 152
Chapter 9
Savings Plans 155
Savings Plan Objectives 157
Basic Features 159
Chapter 10
Employee Stock Ownership
Plans (ESOPs) 171
Overview 171
ESOP Qualification Requirements 175
Chapter 11
Cash or Deferred Plans under
Section 40l(k) 183
Advantages and Disadvantages of
CODAs 184
The Future 184
Legislative History of CODAs 186
Technical Requirements 188
Contents xi
Other Considerations 198
Chapter 12
Section 403(b) Plans 203
Introduction 203
Requirements of a 403(b) Plan under
the Internal Revenue Code (IRC) 204
Distributions and Taxation 213
Loans 216
Transfers, Rollovers, and Increased
Portability 217
Appendix 12.1 221
PART FOUR
DEFINED BENEFIT PLANS
Chapter 13
Defined Benefit Plan
Features 225
Employee Contributions 226
Retirement Ages 227
Retirement Benefits 229
Death Benefits 234
Disability Benefits 235
The Impact of Inflation on Pensioner
Income 236
Chapter 14
Cost and Funding
Considerations 245
Estimated Cost versus Ultimate
Cost 246
Choice of Assumptions 247
Cost Assumptions 248
Overview 254
Chapter 15
Budgeting Pension Costs 259
Budgeting Pension Costs 259
Actuarial Cost Methods 263
xii Contents
Defined Contribution Plans 271
Minimum Funding Standards 272
Deductibility of Employer
Contributions 278
Chapter 16
Plan Termination Insurance
for Single Employer Pension
Plans 285
Plans Covered 286
Plan Termination Defined 288
Benefits Guaranteed 293
Allocation of Assets on Plan
Termination 297
Liabilities on Plan Termination 300
Premiums 303
Security Rules for Underfunded
Plans 303
PART FIVE
OTHER PLANS
Chapter 17
Individual Retirement
Arrangements 307
General Eligibility and Contribution
Limits 308
Distinguishing IRAs: Contribution
Deductibility and Taxation of
Distributions 310
IRA Administrative Issues 314
Chapter 18
Keogh Plans, SEPs and
SIMPLE Plans 327
Plans for the Self Employed 328
Simplified Employee Pension
Plans 332
Savings Incentive Match Plans for
Employees (SIMPLE Plans) 336
Chapter 19
Hybrid Retirement Plans 343
What is a Hybrid Plan 343
Defined Benefit Hybrid Plans 345
Defined Contribution Hybrid
Plans 353
Cash Balance Pension Plans 345
Pension Equity Plans 347
Target Benefit Plans 354
Age Weighted Pro fit Sharing
Plans 355
New Comparability Plans 355
Floor Offset Pension Plans: Two Plans
Working as One 356
Conclusion 357
Chapter 20
Executive Retirement
Arrangements 361
ERISA Requirements 362
Objectives of Executive Retirement
Arrangements 364
General Design
Considerations 366
Defined Contribution Versus Defined
Benefit Plans 368
Coordination with Broad Based
Plans 369
General Plan Features 370
Benefit Security Arrangements 377
Deferred Compensation
Agreements 378
Overview 378
Chapter 21
Employee Stock Compensation
Plans 383
General Considerations 383
Types of Plans 384
Planning Issues Regarding Stock
Options and Other Stock Plans 396
PART SIX
INVESTING,
ADMINISTRATION,
AND TAXATION
Chapter 22
Investment Issues for Defined
Benefit Plans 401
Investment Policy 402
Allocation of Fund Assets 409
Classes of Assets 410
Selecting an Investment
Manager 414
Passive versus Active
Management 416
Chapter 23
Investment of Defined
Contribution Plan Assets 423
Historical Development 424
Plan Design Considerations 426
Design, Implementation, and
Monitoring of Plan Investments 431
Chapter 24
Trust Fund Plans 441
General Characteristics 442
Benefit Structure 446
Contributions 449
Termination of Plan 451
Split Funding 451
Chapter 25
Insured Funding
Instruments 455
Introduction 455
Funding Instruments—General
History 456
Major Insurance Product
Developments 459
Contents xiii
Growth of Defined Contribution
Plans 463
Alternative Accumulation
Instruments 472
Ancillary Services Provided with
Investment Products 473
Insurance Product Characteristics 475
Chapter 26
Employers Accounting for
Pensions 481
The Evolution of Pension Accounting
Standards 482
FASB 87 483
FASB 88 490
Chapter 27
Taxation of Distributions 495
Taxation during Employment 496
Determination of Cost Basis 497
Taxation of In Service
Distributions 498
Taxation of Retirement Benefits 499
Taxation of Death Benefits 503
Taxation of Severance of Employment
Benefits 505
Taxation of Disability Benefits 506
Tax on Early Distributions 506
Tax on Late Distributions 507
Appendix 1
Social Security and Medicare 511
Old Age, Survivors, and Disability
Insurance Program 512
Supplemental Security Income
Program (SSI) 526
Medicare Program 527
Medicaid 532
Appendix 1A
Detailed Description of Several Social
Security Benefit Elements 534
Computation of Average Income
Monthly Earnings 534
xiv Contents
Application of Windfall Elimination
Provision 535
Determination of Years of Coverage
for Special Minimum Benefit and for
Windfall Elimination Provision 536
Appendix IB
Changes in Social Security Program
Made by Ammendments in 1981
and 1983 537
Appendix 2
Multiemployer Plans 541
Multiemployer Plan Defined 542
The Taft Hartley Connection 545
Built in Portability of
Benefits 544
Joint Board of Trustees 545
Withdrawal Liability 546
Plan Termination and
Insolvency 547
Plan Qualification 548
COBRA 550
Conclusion 551
Appendix Three
Section 457 Deferred Compensation
Plans 553
Background 553
Introduction to Section 457 Plans 554
Eligible Plan Requirements 555
Ineligible Plan Requirements 560
Nondiscrimination Issues 560
457 Plan Reporting and
Disclosure 561
Deferred Arrangements Not
Considered Deferred Compensation
Plans 562
Deferred Compensation Plans Not
Subject to Section 457 562
Taxation of Nonelective Deferred
Compensation Subject to
Section 457 564
Conclusion 565
Index 567
|
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| spelling | Pension planning pension, profit sharing, and other deferred compensation plans Everett T. Allen, Jr. ... [et al.] 9. ed. Boston, Mass. [u.a.] McGraw-Hill [u.a.] 2003 XIV, 580 S. txt rdacontent n rdamedia nc rdacarrier Includes bibliographical references and index Pensions de vieillesse - États-Unis Régimes de retraite - États-Unis Rémunération différée - États-Unis Deferred compensation United States Old age pensions United States Pension trusts United States Betriebliche Altersversorgung (DE-588)4069375-2 gnd rswk-swf Altersversorgung (DE-588)4001479-4 gnd rswk-swf Arbeitgeberanteil (DE-588)4133749-9 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 DE-604 Betriebliche Altersversorgung (DE-588)4069375-2 s Allen, Everett T. Sonstige oth http://www.loc.gov/catdir/description/mh022/2002070975.html Publisher description http://www.loc.gov/catdir/toc/mh023/2002070975.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009883423&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Pension planning pension, profit sharing, and other deferred compensation plans Pensions de vieillesse - États-Unis Régimes de retraite - États-Unis Rémunération différée - États-Unis Deferred compensation United States Old age pensions United States Pension trusts United States Betriebliche Altersversorgung (DE-588)4069375-2 gnd Altersversorgung (DE-588)4001479-4 gnd Arbeitgeberanteil (DE-588)4133749-9 gnd |
| subject_GND | (DE-588)4069375-2 (DE-588)4001479-4 (DE-588)4133749-9 (DE-588)4078704-7 |
| title | Pension planning pension, profit sharing, and other deferred compensation plans |
| title_auth | Pension planning pension, profit sharing, and other deferred compensation plans |
| title_exact_search | Pension planning pension, profit sharing, and other deferred compensation plans |
| title_full | Pension planning pension, profit sharing, and other deferred compensation plans Everett T. Allen, Jr. ... [et al.] |
| title_fullStr | Pension planning pension, profit sharing, and other deferred compensation plans Everett T. Allen, Jr. ... [et al.] |
| title_full_unstemmed | Pension planning pension, profit sharing, and other deferred compensation plans Everett T. Allen, Jr. ... [et al.] |
| title_short | Pension planning |
| title_sort | pension planning pension profit sharing and other deferred compensation plans |
| title_sub | pension, profit sharing, and other deferred compensation plans |
| topic | Pensions de vieillesse - États-Unis Régimes de retraite - États-Unis Rémunération différée - États-Unis Deferred compensation United States Old age pensions United States Pension trusts United States Betriebliche Altersversorgung (DE-588)4069375-2 gnd Altersversorgung (DE-588)4001479-4 gnd Arbeitgeberanteil (DE-588)4133749-9 gnd |
| topic_facet | Pensions de vieillesse - États-Unis Régimes de retraite - États-Unis Rémunération différée - États-Unis Deferred compensation United States Old age pensions United States Pension trusts United States Betriebliche Altersversorgung Altersversorgung Arbeitgeberanteil USA |
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