Benefits Facts: Health Plans, Cafeteria Plans, COBRA, Pension Plans, 401(k) Plans, QDROs, Deffered Compensation, TSAs, Welfare Plans, ERISA Compliance |
Contents
QUALIFIED RETIREMENT BENEFITS 141292 | 131 |
iii | 132 |
TAX SHELTERED ANNUITIES | 379 |
Copyright | |
11 other sections not shown
Common terms and phrases
accrued benefit allocation amount annual annuity contract apply Archer MSA cafeteria plan cash Comm corporation cost deduction deferred compensation defined benefit plan defined contribution plan determined elective deferrals eligible employee benefit employee benefit plan employee's employer contributions ERISA Sec ERISA Section excess excludable exempt filed fund gross income group health plan highly compensated employees individual investment IRC Sec IRC Section 457 Labor Reg limit loan minimum distribution multiemployer plan named fiduciary Notice paid participant or beneficiary participant's participants and beneficiaries payments PBGC pension plan period plan administrator plan assets plan participants plan sponsor plan's premiums prohibited transaction Prop purposes QDRO qualified beneficiary qualified plan rabbi trust received regulations requirements rollover rules safe harbor salary reduction satisfy SIMPLE IRA spouse tax sheltered annuity taxable term life insurance termination transfer Treas treated trust VEBA violation withdrawal liability