Defined Benefit Answer Book, Fourth Edition / Edition 4

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Overview

Defined Benefit Answer Book, Fourth Edition, is designed for professionals who need quick and authoritative answers to questions on the complex administration of defined benefit plans. There are numerous examples of how those bills affect defined benefit plans and discussion and analysis of current laws and regulations.

Recommended by ASPPA as a study resource for the Joint Board for the Enrollment of Actuaries administers actuarial exam, Defined Benefit Answer Book answers the following questions:

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, both before and after the Pension Protection Act of 2006 (PPA)?

What restrictions are imposed if a plan is considered underfunded after the 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?

What administrative issues must be considered for a plan that is covered by the Pension Benefit Guaranty Corporation

Addressing all the major issues concerning defined benefit plans, this comprehensive resource includes:

Easy-to-use Q&A format

Guidelines in planning, designing, and administering defined benefit plans

Examples, charts, and sample calculations

Worksheets, forms, tables, and case studies

And much more!

Defined Benefit Answer Book has been updated to include:

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 Schedule B and the new Schedules SB and MB forms for 2008, 2009, and 2010

Examples and information regarding the changes made to defined benefit plans under the Pension Protection Act of 2006 (PPA); fully updated for the final regulations issued in October 2009 and June 2010 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)

Guidance regarding benefit restrictions due to PPA

End-of-year valuation date guidance under PPA

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Product Details

  • ISBN-13: 9780735560048
  • Publisher: Wolters Kluwer Law & Business
  • Publication date: 3/28/2007
  • Edition description: Older Edition
  • Edition number: 4
  • Pages: 1296
  • Product dimensions: 7.29 (w) x 10.32 (h) x 1.87 (d)

Table of Contents

Defined Benefit Plans: An Overview

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

Characteristics of a Defined Benefit Plan

• General Characteristics and Qualifications of Qualified Plans
• Benefits
• Funding
• Fiduciary Responsibilities

Plan Design

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

Hybrid Plans

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

Special Employers and Plans

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

Eligibility - Coverage and Participation

• Eligibility
• Coverage Requirements

Measuring Service

• Break in Service

Vesting

• Vesting Schedules
• Plan Termination

Plan Benefits/Accrued Benefits

• Benefit Formulas
• Accrued Benefits
• Compensation Used for Benefits
• Employee Contributions

Safe Harbor Benefit Formulas

• Definitions
• Discrimination Tests

Advanced Plan Design

• The General Test
• Normalizing a Benefit
• Miscellaneous Testing Concerns
• Optional Testing Items
• Combination Defined Benefit/Defined Contribution Plans
• Case Study

Maximum Plan Benefits

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

Cash Balance Plans

• Nondiscrimination Requirements Related to Benefits
• Nondiscrimination Regulations Related to Age
• Vesting and Distributions
• Legal Issues

412(e)(3) Defined Benefit Plans (Formerly 412(i) Defined Benefit Plans)

• Basics of 412(e)(3)
• Nondiscrimination Requirements
• Top-Heavy Requirements
• Advantages and Disadvantages

Ancillary Benefits

• Preretirement Death Benefits
• Medical Expense Accounts

Distribution of Benefits

• Administrative Requirements
• Form of Benefits
• Time of Payment
• QJSA Rules
• Required Minimum Distributions
• Assignment and Alienation of Benefits
• Taxation of Distributions

Qualified Domestic Relations Orders

• Elements of a QDRO
• Alternate Payees
• Death of Parties

Funding Methods

• PPA Funding Method
• Funding of Life Insurance and Other Ancillary Benefits
• Changing a Funding Method

Minimum Funding Standards

• Minimum Funding Standard After PPA
• Funding Based Benefit Restrictions Under Code Section 436
• Multiemployer Pension Plans

Deductibility of Employer Contributions

• Deduction Limits Pre-PPA
• Other Deduction Issues
• Timing of Contributions and Deductions
• Factors Affecting Deduction Limits
• Deduction Limits After PPA

Valuation of Liabilities and Assets

• Actuarial Liabilities
• Valuation of Actuarial Liabilities 2
• Val

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