Verfügbarkeit: Retirement savings plans

Retirement savings plans: design, regulation, and administration of cash or deferred arrangements

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1. Verfasser:	Littell, David A. (VerfasserIn)
Format:	Buch
Sprache:	Undetermined
Veröffentlicht:	New York, NY <<[u.a.]>> Wiley 1993
Schriftenreihe:	Employee benefits library
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XXVI, 570 S.
ISBN:	0471571121

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MARC


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Datensatz im Suchindex

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adam_text	SUMMARY CONTENTS PART I OVERVIEW Chapter 1 Overview of Cash or Deferred Arrangements 3 PART II LEGAL REQUIREMENTS Chapter 2 Tax Rules for 401(k) Plans 17 Chapter 3 General Qualified Plan Requirements 49 Chapter 4 Taxation of Distributions and Minimum Distributions 97 Chapter 5 ERISA Requirements 128 Chapter 6 Tax-Sheltered Annuities 150 Chapter 7 Simplified Employee Pensions 163 Chapter 8 Nonqualified Deferred Compensation 171 PART III PLAN DESIGN Chapter 9 General Design Considerations 191 Chapter 10 Design of 401(k) Cash or Deferred Arrangements 217 Chapter 11 Tax-Sheltered Annuity Plan Design 257 Chapter 12 Salary Reduction SEP—Design Considerations 266 Chapter 13 Deferred Compensation—Design Considerations 272 PART IV PLAN ADMINISTRATION Chapter 14 Administration of 401(k) Cash or Deferred Arrangements 297 Chapter 15 Administration of Tax-Sheltered Annuity Plans 323 Chapter 16 Administration of Salary Reduction SEPs 332 Chapter 17 Administration of Nonqualified Plans 340 xv xvi SUMMARY CONTENTS Appendixes: Sample Forms Appendix A 401(k) CODA Design and Installation Material 345 Appendix B 401(k) Administrative Material 482 Appendix C Nonqualified Deferred Compensation: Sample Documents 539 Appendix D Salary Deferral SEP: Sample Documents 550 Index 561 DETAILED CONTENTS PART I OVERVIEW Chapter 1 Overview of Cash or Deferred Arrangements § 1.1 Why Offer a Cash or Deferred Arrangement? § 1.2 The Joys of Tax Deferral § 1.3 The Defined-Contribution Approach § 1.4 401 (k) Plans § 1.5 403(b) Annuity Plans § 1.6 Simplified Employee Pensions (SEPs) § 1.7 Nonqualified Deferred Compensation Plans § 1.8 Terminology PART II LEGAL REQUIREMENTS Chapter 2 Tax Rules for 401(k) Plans § 2.1 General § 2.2 Tax Treatment of CODAs § 2.3 Plans Containing CODAs § 2.4 Plans of Partnerships § 2.5 Dollar Limit on Elective Deferrals § 2.6 —Correcting Excess Deferrals § 2.7 Nondiscrimination Testing—General § 2.8 Nondiscrimination Testing for Elective Contributions § 2.9 —Aggregation and Disaggregation of CODAs § 2.10 —Definition of Compensation § 2.11 —Highly Compensated Employees § 2.12 —Family Aggregation § 2.13 —Aggregation of Deferrals and Other Contributions § 2.14 —Correcting Excess Contributions § 2.15 Special Vesting and Participation Requirements § 2.16 Special Withdrawal Rules xvii xviii DETAILED CONTENTS § 2.17 —Hardship Withdrawals § 2.18 The Noncontingency Restriction § 2.19 Nondiscrimination Testing for Matching and After-Tax Contributions § 2.20 —Correcting Excess Aggregate Contributions § 2.21 The Multiple Use Test § 2.22 Correction of Multiple Use Chapter 3 General Qualified Plan Requirements § 3.1 Overview § 3.2 Plans Containing CODAs § 3.3 Formal Requirements § 3.4 Obtaining an Advance Determination Letter § 3.5 Minimum Coverage Requirements § 3.6 —Plans Subject to Special Rules § 3.7 —Excluded Employees § 3.8 —Covered under the Plan § 3.9 —Ratio Percentage Test § 3.10 —Average Benefits Test § 3.11 —Aggregation of Employers and Employees § 3.12 —Aggregation of Plans § 3.13 —Separate Lines of Business § 3.14 Minimum Participation Requirement § 3.15 Nondiscrimination in Contributions or Benefits § 3.16 —Integration with Social Security Benefits § 3.17 Cap on Compensation § 3.18 Maximum Contribution and Benefit Limits § 3.19 —Maximum Deduction Limits § 3.20 Vesting Requirements § 3.21 Death Benefits—Incidental Requirement § 3.22 Other Distribution Requirements § 3.23 —Spousal Rights to Distributions § 3.24 Top-Heavy Requirements § 3.25 —Special Requirements for Top-Heavy Plans § 3.26 Requirements upon Plan Termination § 3.27 Unrelated Business Income Chapter 4 Taxation of Distributions and Minimum Distributions § 4.1 Minimum Distribution Requirements § 4.2 —Minimum Distributions at Age 7O /2 DETAILED CONTENTS xix § 4.3 —Preretirement Death Benefits § 4.4 Taxation of Distributions—Generally § 4.5 Taxation of Periodic Payments § 4.6 Lump-Sum Tax Treatment § 4.7 Taxation of Employer Securities § 4.8 Special Capital Gains Treatment § 4.9 Rollovers § 4.10 Early Distribution Excise Tax § 4.11 Taxation of Loans § 4.12 Special Rules Applying to Death Benefits § 4.13 Taxation of Certain Large Distributions § 4.14 —Excess Retirement Accumulations § 4.15 Taxation of Payments under a QDRO § 4.16 Income Tax Withholding Chapter 5 ERISA Requirements § 5.1 General § 5.2 Coverage under ERISA § 5.3 Fiduciary Responsibilities § 5.4 —Identifying the Fiduciaries § 5.5 —Affirmative Fiduciary Duties § 5.6 —Extent of Fiduciary Responsibility § 5.7 —Individual Account Plan Exception § 5.8 Bonding Requirements § 5.9 Prohibited Transactions § 5.10 —Exemptions § 5.11 —Participant Loans § 5.12 Reporting Requirements § 5.13 Disclosure Requirements § 5.14 Administration and Enforcement of ERISA § 5.15 —Breach of Fiduciary Duty § 5.16 —Recovering Benefits and Enforcing Rights § 5.17 —Failure of a Plan Administrator to Provide Information § 5.18 —Equitable Relief under ERISA Chapter 6 Tax-Sheltered Annuities § 6.1 Overview § 6.2 Eligible Sponsors § 6.3 Employee Status § 6.4 Funding Vehicles xx DETAILED CONTENTS § 6.5 Life Insurance Protection § 6.6 Norforfeitable and Nontransferable § 6.7 Distributions § 6.8 Employer Contributions § 6.9 Parity with Qualified Plans § 6.10 Coverage under ERISA § 6.11 Employee Elections to Defer Salary § 6.12 —Maximum Deferral Limit § 6.13 —Exclusion Allowance § 6.14 —Code § 415 Limitations Chapter 7 Simplified Employee Pensions § 7.1 Overview § 7.2 Individual Retirement Arrangements § 7.3 Individual Retirement Annuities § 7.4 Employer-Sponsored Individual Retirement Account § 7.5 SEP Qualification Requirements § 7.6 Maximum Deductible Contribution § 7.7 —Salary Reduction SEPs § 7.8 ERISA Requirements Chapter 8 Nonqualified Deferred Compensation § 8.1 Nonqualified Deferred Compensation § 8.2 —Objectives of Deferred Compensation § 8.3 Coverage under ERISA § 8.4 Taxation to the Employee § 8.5 —Constructive Receipt § 8.6 —Economic Benefit § 8.7 —Other Statutory Provisions § 8.8 —Employee Elections to Defer Income § 8.9 —Tax Consequences for the Employer § 8.10 Special Tax Rules for Plans of Governments and Tax-Exempt Entities § 8.11 Securing the Promise § 8.12 —Surety Bonds § 8.13 —Rabbi Trusts § 8.14 —Secular Trusts DETAILED CONTENTS xxi PART III PLAN DESIGN Chapter 9 General Design Considerations § 9.1 Introduction § 9.2 Factors Influencing Adoption of an Employee Savings Plan § 9.3 —General Overview of Factors Influencing a Specific Plan § 9.4 Legal Requirements: Influence on Plan Design § 9.5 —Specific Code Authorization Necessary for Adoption § 9.6 —Holding of Employee Savings § 9.7 —Coverage Requirements § 9.8 —Deductibility of Employee Savings § 9.9 —Amount of Employee Savings Permitted Annually § 9.10 —Top-Heavy Requirements § 9.11 —Tax Treatment of Plan Distributions § 9.12 —In-Service Distributions § 9.13 —Nondiscrimination Requirements § 9.14 —Plan Documentation § 9.15 —Reporting and Disclosure § 9.16 —Required Distributions § 9.17 —Security of Plan Assets § 9.18 —Spousal Rights in Plan Assets § 9.19 Entity Characteristics, Needs, and Benefit Philosophy: Influence on Plan Design § 9.20 Business Environment: Effect on Plan Design Chapter 10 Design of 401(k) Cash or Deferred Arrangements § 10.1 Types of Cash or Deferred Arrangements § 10.2 Stand-Alone Plans § 10.3 Supplemental Plans § 10.4 Thrift Plans § 10.5 Nondiscrimination Standards § 10.6 Other Federal Rules § 10.7 Major Plan Design Issues § 10.8 Coverage in the Plan § 10.9 Participation in the Plan Benefits § 10.10 Basic Plan Structure § 10.11 Major Plan Provisions § 10.12 —Eligibility § 10.13 —Normal Retirement Date xxii DETAILED CONTENTS § 10.14 —Vesting § 10.15 —Withdrawal Benefits § 10.16 —Death Benefits § 10.17 —Disability Benefits § 10.18 —Other Provisions § 10.19 Matching Contributions § 10.20 Loans § 10.21 Hardship Withdrawals § 10.22 Nondiscrimination Standards § 10.23 —Compliance § 10.24 Top-Heavy Plans § 10.25 Investment Options § 10.26 Plan Expenses § 10.27 Administrative Framework Chapter 11 Tax-Sheltered Annuity Plan Design § 11.1 Types of Tax-Sheltered Annuity Plans § 11.2 Stand-Alone Plans § 11.3 Supplemental Plans § 11.4 Thrift Plans § 11.5 Major Plan Features § 11.6 —Vesting § 11.7 —Limitations on Savings § 11.8 —Loan and Withdrawal Programs § 11.9 —Distributions and Portability § 11.10 Investment Options and Service Providers Chapter 12 Salary Reduction SEP—Design Considerations § 12.1 Overview § 12.2 Plan Documentation § 12.3 Reporting and Disclosure § 12.4 Limited Design Alternatives Chapter 13 Deferred Compensation—Design Considerations § 13.1 Overview of Salary Reduction Nonqualified Plans § 13.2 Comparing Qualified and Nonqualified Deferred Compensation § 13.3 Overview of Tax and ERISA Requirements § 13.4 Impact of Deferring Compensation on Plan Design § 13.5 Why Should an Employee Elect to Defer? DETAILED CONTENTS xxiii § 13.6 Primary Employer Objectives § 13.7 Specific Plan Provisions § 13.8 —Coverage § 13.9 —Matching Employer Contributions § 13.10 —Elections to Defer § 13.11 —Vesting § 13.12 —The Benefit Formula § 13.13 —Distribution Options § 13.14 Financing the Promise § 13.15 —Specific Investment Options § 13.16 Securing the Promise § 13.17 Design of Code § 457 Plan § 13.18 —Coverage Requirements § 13.19 —Funding § 13.20 —Maximum Permissible Deferrals § 13.21 —Benefit Forms § 13.22 —Normal Retirement Age § 13.23 —Unforeseeable Emergencies § 13.24 —Plan Transfers § 13.25 —Establishment of Plan § 13.26 —Reporting and Disclosure PART IV PLAN ADMINISTRATION Chapter 14 Administration of 401(k) Cash or Deferred Arrangements § 14.1 Plan Installation § 14.2 —The Budget § 14.3 —The Action Plan § 14.4 —Selecting Service Providers § 14.5 —Plan and Trust Agreement § 14.6 —Record-Keeping Process § 14.7 —Investment Funds § 14.8 —Employee Enrollment § 14.9 _irs Submission § 14.10 —Labor Department Filing § 14.11 Annual Administration § 14.12 —Financial Accounting § 14.13 —Periodic Allocations § 14.14 —Nondiscrimination Testing § 14.15 —Top-Heavy Testing xxiv DETAILED CONTENTS § 14.16 —Management Reports § 14.17 —Employee Benefit Statements § 14.18 —IRS Filings: Annual Return/Report § 14.19 Benefit Administration § 14.20 —Benefit Limitations § 14.21 —Loan Administration § 14.22 —Hardship Withdrawals § 14.23 —Fund Exchanges § 14.24 —Benefit Distributions Chapter 15 Administration of Tax-Sheltered Annuity Plans § 15.1 Selection of Service Providers § 15.2 Record-Keeping Process § 15.3 Employee Enrollment § 15.4 Employer Contributions § 15.5 Limitations on Contributions § 15.6 Benefit Statements § 15.7 Benefit Administration Chapter 16 Administration of Salary Reduction SEPs § 16.1 Plan Installation § 16.2 —Selecting Service Providers § 16.3 —The Plan Document § 16.4 —Individual Retirement Arrangements § 16.5 —The Record-Keeping Process § 16.6 —Employee Disclosure Information and Enrollment § 16.7 —Government Filings § 16.8 Annual Administration § 16.9 —Nondiscrimination Testing § 16.10 —Maximum Contribution Limits § 16.11 —Top-Heavy Testing § 16.12 —Employee Benefit Statements § 16.13 —Annual Reports/I RS Filings § 16.14 —Management Reports § 16.15 Benefit Administration Chapter 17 Administration of Nonqualified Plans § 17.1 Plan Setup § 17.2 —Selecting Service Providers § 17.3 —Plan Documents DETAILED CONTENTS xxv § 17.4 —Rabbi Trust § 17.5 —Government Filings § 17.6 The Record-Keeping Process § 17.7 Annual Administration § 17.8 —FICA and FUTA Taxes § 17.9 —Taxable Income § 17.10 —Benefit Statements § 17.11 —Management Reports § 17.12 Benefit Administration Appendix A 401(k) Coda Design and Installation Material § A.I Retirement Plan Survey § A.2 Resolution of Board of Directors for Adoption of Retirement Savings Plan and Trust § A.3 Adoption Agreement § A.4 Plan and Trust Agreement § A.5 —Resolution of the Retirement Committee § A.6 —Participant Loan Program § A.7 —Hardship Withdrawal Program § A.8 —Administrative Policies § A.9 Enrollment Forms § A.10 —Enrollment and Beneficiary Designation § A.ll —Spouse s Consent to Beneficiary Designation and Waiver of Benefits § A.12 —Investment Election § A.13 Summary Plan Description Appendix B 401(k) Administrative Material § B.I Management Report § B.2 —Letter to Trustees § B.3 —Plan Specifications § B.4 —Employee Census § B.5 —Account Balance Statement § B.6 —Nondiscrimination Test § B.7 —Top-Heavy Test § B.8 —Financial Summary § B.9 —Annual Federal Returns § B.10 —Summary Annual Report § B.ll —Employee Benefit Statements § B.12 Loan Documents xxvi DETAILED CONTENTS § B.13 —Participant Loans Procedural Checklist § B.14 —Maximum Amount of Loan Worksheet § B.15 —Application for Participant Loan § B.16 —Promissory Note § B.17 —Irrevocable Pledge and Assignment § B.18 —Payroll Withholding Authorization § B.19 —Spouse s Consent to Waiver of Benefits § B.20 —Amortization Schedule § B.21 Hardship Withdrawal Documents § B.22 —Procedural Checklist § B.23 —Notice of Hardship Withdrawal § B.24 —Application for Hardship Withdrawal from Participant s Employee Salary § B.25 —Savings Account § B.26 —Request for Hardship Withdrawal § B.27 Benefits Payment Documents § B.28 —Spouse s Consent to Waiver of Benefits § B.29 —Notice of Withholding on Plan Distributions § B.30 —Application for Benefits Payable as a Single Sum § B.31 —Notice of Withholding § B.32 —Notice to Recipients of a Lump-Sum Distribution § B.33 —Spouse s Consent to Benefit Election Other Than a Qualified Joint and Survivor Annuity § B.34 —Explanation of the Qualified Joint and Survivor Annuity Appendix C Nonqualified Deferred Compensation: Sample Documents § C.I Sample Plan Agreement § C.2 Sample Rabbi Trust Agreement § C.3 Sample Simplified Reporting Statement to U.S. Department of Labor Appendix D Salary Deferral SEP: Sample Documents § D.I Form 5305: Individual Retirement Trust Account § D.2 Form 5305-A: Individual Retirement Custodial Account § D.3 Form 5305A-SEP: Salary Reduction Simplified Employee Pension Index
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spelling	Littell, David A. Verfasser aut Retirement savings plans design, regulation, and administration of cash or deferred arrangements David A. Littell ; Donald C. Cardamone ; Wilhelm L. Gruszecki New York, NY <<[u.a.]>> Wiley 1993 XXVI, 570 S. txt rdacontent n rdamedia nc rdacarrier Employee benefits library Cardamone, Donald C. Sonstige oth Gruszecki, Wilhelm L. Sonstige oth HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021703063&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis
spellingShingle	Littell, David A. Retirement savings plans design, regulation, and administration of cash or deferred arrangements
title	Retirement savings plans design, regulation, and administration of cash or deferred arrangements
title_auth	Retirement savings plans design, regulation, and administration of cash or deferred arrangements
title_exact_search	Retirement savings plans design, regulation, and administration of cash or deferred arrangements
title_full	Retirement savings plans design, regulation, and administration of cash or deferred arrangements David A. Littell ; Donald C. Cardamone ; Wilhelm L. Gruszecki
title_fullStr	Retirement savings plans design, regulation, and administration of cash or deferred arrangements David A. Littell ; Donald C. Cardamone ; Wilhelm L. Gruszecki
title_full_unstemmed	Retirement savings plans design, regulation, and administration of cash or deferred arrangements David A. Littell ; Donald C. Cardamone ; Wilhelm L. Gruszecki
title_short	Retirement savings plans
title_sort	retirement savings plans design regulation and administration of cash or deferred arrangements
title_sub	design, regulation, and administration of cash or deferred arrangements
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=021703063&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
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