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Defined Benefit Answer Book, Fifth Edition

Overview

The brand-new Fifth Edition of Defined Benefit Answer Book provides expert guidance on the complex rules governing defined benefit pension plans.

In this comprehensive resource, the author guides the subscriber, step by step, through the maze of factors that must be considered when designing and administering these plans.

Among the crucial questions answered are:

• Does a ...

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1454810289 Brand New w/Fast Shipping! This item is Defined Benefit Answer Book, Fifth Edition, byG. Neff McGhie FORMAT:Trade Cloth; ISBN: 9781454810285. This item takes 1-2 ... business days to ship out. Choose Expedited for fastest shipping.Our 98%+ rating proves our commitment! We cannot ship to PO Boxes/APO address. To avoid ordering the wrong item, please check your item's ISBN number! Read more Show Less

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Overview

The brand-new Fifth Edition of Defined Benefit Answer Book provides expert guidance on the complex rules governing defined benefit pension plans.

In this comprehensive resource, the author guides the subscriber, step by step, through the maze of factors that must be considered when designing and administering these plans.

Among the crucial questions answered are:

• Does a company's financial stability affect plan design?
• Can plans be designed to provide enhanced benefits to key employees?
• Are there ways of establishing hours of service without counting actual hours?
• Can a defined benefit plan be designed so that there is no discrimination testing each year?
• Can a defined benefit plan be designed to primarily benefit the key employees?
• Are there any advantages to having a defined contribution plan and a defined benefit plan together, and how are they administered?
• What must an employer do to satisfy minimum funding requirements after PPA?
• What restrictions are imposed if a plan is considered underfunded after PPA?
• What distribution election forms must be provided to a participant?
• How can a QDRO be prepared for a defined benefit plan?
• How are maximum benefit limitations determined under a plan?
• How are benefits calculated and converted to alternate forms of payment?
• How does the funding of a plan affect benefit distributions?
• What administrative issues must be considered for a plan that is covered by the Pension Benefit Guaranty Corporation?
• How are cash balance plans similar and different from traditional defined benefit plans?
• And much more!

The Fifth Edition to Defined Benefit Answer Book has been completely updated to include:

• A new chapter on funding-based benefit restrictions under the Pension Protection Act of 2006 (PPA)
• A completely revised chapter on minimum funding standards
• A complete analysis of the final Code Section 415 regulations and their effect on defined benefit plans
• An updated chapter on freezing defined benefit plans to help administrators through the rough economic times
• A revised chapter on administration of cash balance plans, including final and proposed regulations and a discussion of requirements related to age
• A revised chapter on Schedules SB and MB forms for 2008, 2009, 2010, and 2011
• Examples and information regarding the changes made to defined benefit plans under PPA; fully updated for the regulations issued to date regarding:

• Minimum required funding changes
• Maximum deductions of contributions
• Employee notices
• Consequences of underfunding
• Distributions
• Funding relief

• A chapter dedicated to defined contribution administrators who wish to learn about defined benefit plans - fully updated for PPA guidance
• Guidance on funding relief under the Pension Relief Act of 2010 (PRA)
• End-of-year valuation date guidance under PPA

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Product Details

  • ISBN-13: 9781454810285
  • Publisher: Wolters Kluwer Law & Business
  • Publication date: 12/5/2012
  • Edition description: New Edition

Table of Contents

1. Defined Benefit Plans: An Overview

• Basics
• Benefits
• Funding of a Defined Benefit Plan
• PBGC
• Plan Termination
• Administrative Timeline

2. Characteristics of a Defined Benefit Plan

• General Characteristics and Qualifications of Qualified Plans
• Coverage Requirements of Defined Benefit Plans
• Benefits
• Funding
• Fiduciary Responsibilities

3. Plan Design

• The Basics
• Employer Objectives
• Demographics
• Plan Sponsor Structure
• Types of Defined Benefit Formulas
• Additional Limitations and Testing
• Additional Factors

4. Hybrid Plans

• The Basics
• Target Benefit Plans
• Floor-Offset Plans
• Cash Balance Plans
• Pension Equity Plans
• Eligible Combined Plans

5. Special Employers and Plans

• Small Businesses; Top-Heavy Plans
• Tax-Exempt Employers; Church Plans
• Governmental Plans
• Multiemployer Plans

6. Eligibility—Coverage and Participation

• Eligibility
• Coverage Requirements
• Participation
• The Employer
• Leased Employees

7. Measuring Service

• The Importance of Service
• Hour of Service
• Computation Periods
• Year of Service
• Break in Service
• Elapsed Time
• Affiliated Employers and Transfers in and Out of Covered Service

8. Vesting

• Vesting Schedules
• Year of Service
• Forfeiture
• Plan Termination
• Protected Benefits

9. Plan Benefits/Accrued Benefits

• Benefit Formulas
• Accrued Benefits
• Benefit Service
• Forms of Benefit Payment
• Minimum Top-Heavy Benefits
• Compensation Used for Benefits
• Employee Contributions
• Benefit Accruals After Normal Retirement Age

10. Safe Harbor Benefit Formulas

• Definitions
• Discrimination Tests
• Covered Compensation
• Adjustments and Actuarial Equivalency
• Limitations
• Past-Service Credits

11. Advanced Plan Design

• The General Test
• Normalizing a Benefit
• Miscellaneous Testing Concerns
• Fresh Starts
• Past-Service Grants
• Compensation Issues
• Optional Testing Items
• Cross-Testing
• Combination Defined Benefit/Defined Contribution Plans
• Case Study

12. Maximum Plan Benefits

• Limitations on Annual Benefits
• Limitations on Lump-Sum Payments
• Compensation Limitations

13. Minimum Required Contributions

• Minimum Funding for Single-Employer Defined Benefit Plans
• At-Risk Calculations
• Waivers of Minimum Funding
• Changes in Funding Method
• Amendments
• Other Factors That May Affect Funding
• Funding Relief for 2008–2011 Plan Year
• End-of-Year Valuations
• Asset Calculations
• Funding Elections
• Quarterly Contributions
• Liquidity Requirements
• Funding of AncillaryBenefits
• Short Plan Year
• Changing the Funding Method
• Multiple Employer Plans Prior to PPA
• Multiemployer Pension Plans

14. Deductions

• Deduction Limits After PPA
• Other Deduction Issues
• Timing of Contributions and Deductions
• Factors Affectin

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