Governmental Plans Answer Book, Second Edition / Edition 2

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Written by a team of practicing experts, preeminent in their fields, Governmental Plans Answer Book takes the reader step-by-step through the various laws that govern such plans. For those practitioners with private plan experience who wish to work with governmental plans, it compares the regulation of the two types of plans. The authors' systematically answer hundreds of questions and provide an invaluable reference for investment advisors, plan administrators, attorneys, actuaries, and accountants. This book will also serve those institutions that promote, market, service, or provide technical support to retirement plans, products, and related services. Governmental Plans Answer Book has been updated to include: New guidance on group trusts Updates on state legislation affecting governmental plans Expanded material about pension protections IRS focus on need for full vesting on normal retirement age as a requirement for qualified status, even for governmental plans Issues for governmental plans for which IRS will not issue determination letters Common issues in governmental plans that may preclude qualified status New Supreme Court case on effect of mistakes in a summary plan description (SPD) Guidance on when a 403(b) plan can be treated as terminated, and thus in-service distributions can be made to employees New guidance on what is an "unforeseeable emergency" justifying distributions from a 457 plan Updates to public pension asset and membership figures

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Product Details

  • ISBN-13: 9780735560178
  • Publisher: Wolters Kluwer Law & Business
  • Publication date: 11/22/2006
  • Edition number: 2
  • Pages: 794
  • Product dimensions: 10.00 (w) x 7.00 (h) x 1.63 (d)

Table of Contents

1. Introduction to Governmental Plans

• What Is a Governmental Plan?
• Importance of Differences Between Governmental Plans and Private Plans

2. Structure of State and Local Governmental Plans

• General Information About State and Local Governmental Plans
• Creating Entity, Governing Law, and Individuals Covered
• Entity That Administers the Plans
• Assets in State and Local Governmental Retirement Plans
• Contributions
• Comparison of Defined Benefit Plans with Defined Contribution Plans
• Portability of Benefits Under Defined Benefit Plans
• Benefits Provided by Retirement Systems and Plans
• Special Types of Plans
• Protections for the Plans and Their Participants
• Employer Pickups
• Joint and Survivor Annuities
• State Vesting Rules

3. Identifying the Employer

• Reasons for Identifying the Employer
• Definitions of Employer
• Controlled Group Rules
• Independent Contractors
• Leased Employees

4. Obtaining Favorable Tax Status

• Effect of Favorable Tax Status
• Types of Favorable Tax Status
• Requirements for Qualified Plan (Section 401(a)) Status
• Requirements for Qualified Plan (Section 403(a)) Status
• Requirements for Tax-Deferred Annuity or Custodial Account (Section 403(b)) Status
• Requirements for Section 457(b) Status
• Requirements for Deemed IRA (Section 408(q)) Status
• Pretax Employee Contributions
• IRS Audit Activity
• Correction Procedures

5. Reporting

• Purpose of Reporting by State and Local Governmental Plans
• Annual Statement of Member's Account
• Other Ways in Which Retirement Systems Communicate with Plan Participants
• Summary Plan Description
• Annual Reports
• Open Meetings Laws
• Open Records Laws

6. Governmental Plan Funding

• Federal Rules
• Qualified (401(a)) Defined Benefit Plans
• Typical State Rules

7. Investment of Plan Assets

• Federal Fiduciary Requirements
• State Fiduciary Requirements
• Federal Prohibited Transaction Rules
• State Prohibited Transaction Rules
• Uniform Management of Public Employee Retirement Systems Act and Uniform Prudent Investor Act
• Legal List Statutes
• Social Investing
• State Conflict of Interest Statutes and State Codes of Ethics
• Wholly Owned Investments and Investments in Non-Publicly Traded Equity Securities
• Unrelated Business Income Tax Issues

8. Selecting a Service Provider

• State Law Issues
• ERISA Analogies
• Practical Steps for Meeting Fiduciary Duties in Choosing a Service Provider
• Breaches of Fiduciary Duty in Selecting a Service Provider
• Modification of Procedures for Selecting a Service Provider
• Fiduciary Duties After a Service Provider Is Selected

9. Remedies for Fiduciary Breach

• Criminal Penalties
• Civil Remedies
• Avoiding Fiduciary Liability

10. Participation

• Federal Participation Rules
• State Participation Rules

11. Distributions

• Common Forms of Distribution
• Federal Restrictions on Distributions
• Definition of Retirement
• Taxation of Distributions
• Rollovers and Plan-to-Plan Transfers
• Withholding on Distributions
• Reporting of Distributions

12. Beneficiary Designations

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