The 2006 Pension Answer BookThe Pension Answer Book is a comprehensive single-volume reference that is noted for its accuracy and reliability. It uses straightforword language that provides answers to all pension plan queries and it covers the full spectrum of pension topics--from funding requirements to taxation of distributions, from fiduciary responsibilities to employee stock ownership plans. The Pension Answer Book is, and has been for over two decades, the leading single-volume desk reference on the law of pensions. Professionals from many different industries turn to The Pension Answer Book for definitive answers to all of their pension-related questions. This complete source provides all the latest facts and guidelines you need to: select retirement plans that best reflect your companies needs, keep plans in compliance with the complex web of federal requirements and maximize tax advantages for employers and employees alike. This product is available on the Internet. Ask your CCH representative for details. |
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2d Cir 9th Cir account balance accrued benefit actuarial actuarial present value allocation rate amount annuity starting date apply benefit see Q calendar cash balance plan commence compensation corporation court December 31 deductible defined benefit plan defined contribution plan determination letter early retirement election eligible employee contributions employee's ERISA Example failure filed form of benefit HCEs income individual interest rate IRS Notice LEXIS limitation line of business ment NHCEs nondiscrimination normal retirement age optional form participant's payable payments PBGC pension plan percent percentage period plan administrator plan amendment plan assets plan benefits plan participants plan see Q plan sponsor plan's present value Priv profit sharing plan proposed regulations QJSA qualified retirement plan receive requirements see Q retirement benefit rollover Roth IRA safe harbor Section SIMPLE IRA single-sum distribution taxable termination tion Treas trust U.S. App vested waiver