Pension Distribution Answer Book, 2010 Edition

Be the first to write a review

Overview

Pension Distribution Answer Book delivers fast, easy-to-understand guidance for interpreting statutes and regulations and complying with burdensome tax and reporting rules. Stay current with the hundreds of regulations pertaining to qualified plan distributions.

Pension Distribution Answer Book guides you through the maze of legal, administrative, and tax requirements for all types of distributions...and delivers the facts you need to solve a ...

See more details below
This Hardcover is Not Available through BN.com
See All Options
Sending request ...

More About This Book

Overview

Pension Distribution Answer Book delivers fast, easy-to-understand guidance for interpreting statutes and regulations and complying with burdensome tax and reporting rules. Stay current with the hundreds of regulations pertaining to qualified plan distributions.

Pension Distribution Answer Book guides you through the maze of legal, administrative, and tax requirements for all types of distributions...and delivers the facts you need to solve a problem, answer a question, make a decision, or simply find out what the experts think.

This practical reference keeps you current on:

  • Plan disqualification
  • Highly compensated employees
  • Rollover distributions
  • Discrimination rules
  • Transfers
  • Lump sum distributions
  • Loans
  • And much more!

Updated coverage in the 2010 Edition of Pension Distribution Answer Book includes the following new topics:

  • New rules for pension withholding in the wake of the American Recovery and Reinvestment Act (ARRA)
  • How the final regulations under the Truth-in-Lending Act affect participant loans
  • Alternatives available for governmental plans to comply with the required minimum distribution rules
  • Waiver of required minimum distributions from defined contribution plans for 2009 under Worker, Retiree, and Employer Recovery Act of 2008 (WRERA)
  • Updated rules regarding notification of employees who elect to defer payment of their retirement benefits and the impact of the deferral
  • WRERA changes mandating the option of non-spouse rollovers of death benefits
  • Updated rules under EPCRS provided by Revenue Procedure 2008-50
  • Elimination of gap period income for excess deferrals by WRERA
  • Treatment of excess annual additions under Code Section 415 by Revenue Procedure 2008-50
  • Vesting requirements under a Qualified Automatic Contribution Arrangement
  • Updated rules on vesting and partial plan terminations
  • Clarification regarding the $10,000 de minimis benefit rule and lump sums
  • WRERA changes regarding the determination of maximum lump sums under Code Section 415 impacting small employers
  • WRERA rules permitting small distributions (under $5,000) from certain underfunded defined benefit plans
  • PBGC rules regarding the determination of interest rates for purposes of lump sum distributions
  • Revised tax treatment for excess contributions and excess aggregate contributions
  • Updated PBGC rules for distress terminations
  • Expanded availability of Roth rollovers for 2008 and later
  • Discussion of Roth conversions in 2010 and later
Read More Show Less

Product Details

  • ISBN-13: 9780735581715
  • Publisher: Wolters Kluwer Law & Business
  • Publication date: 10/1/2009
  • Pages: 1176
  • Product dimensions: 7.25 (w) x 10.25 (h) x 2.25 (d)

Table of Contents


• In-Service Distributions
• Loans
• QDROs and Other Exceptions to the Anti-Alienation Rules
• Required Minimum Distributions
• Corrective Distributions
• Taxable Life Insurance Costs
• Bankruptcy
• Vesting
• Administrative Determination of Benefits
• Optional Forms of Benefit and Protected Benefits
• QJSA and QPSA Rules
• Retirement, Disability, and Death
• Other Termination Issues
• Restrictions on Distributions
• Plan Termination Issues
• The Termination Process for PBGC-Covered Plans
• Underfunded Plans
• Taxation of Periodic Payments
• Taxation of Nonperiodic Payments
• Additional Taxes
• Direct Rollovers
• State Income Tax Withholding
• Plan Disqualification and Self-Correction Programs
• Federal Income Tax Withholding
• Distributions in Kind
• Trustee-to-Trustee Transfers
• Reporting Distributions: Form 1099-R
• Rollovers
• Lump-Sum Distributions
• Maximizing Retirement Benefits

Read More Show Less

Customer Reviews

Be the first to write a review
( 0 )
Rating Distribution

5 Star

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

Review Guidelines
Add Recommendations
Your Name: Create a Pen Name or

Barnes & Noble.com Review Rules

Our reader reviews allow you to share your comments on titles you liked, or didn't, with others. By submitting an online review, you are representing to Barnes & Noble.com that all information contained in your review is original and accurate in all respects, and that the submission of such content by you and the posting of such content by Barnes & Noble.com does not and will not violate the rights of any third party. Please follow the rules below to help ensure that your review can be posted.

Reviews by Our Customers Under the Age of 13

We highly value and respect everyone's opinion concerning the titles we offer. However, we cannot allow persons under the age of 13 to have accounts at BN.com or to post customer reviews. Please see our Terms of Use for more details.

What to exclude from your review:

Please do not write about reviews, commentary, or information posted on the product page. If you see any errors in the information on the product page, please send us an email.

Reviews should not contain any of the following:

  • - HTML tags, profanity, obscenities, vulgarities, or comments that defame anyone
  • - Time-sensitive information such as tour dates, signings, lectures, etc.
  • - Single-word reviews. Other people will read your review to discover why you liked or didn't like the title. Be descriptive.
  • - Comments focusing on the author or that may ruin the ending for others
  • - Phone numbers, addresses, URLs
  • - Pricing and availability information or alternative ordering information
  • - Advertisements or commercial solicitation

Reminder:

  • - By submitting a review, you grant to Barnes & Noble.com and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Noble.com Terms of Use.
  • - Barnes & Noble.com reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & Noble.com also reserves the right to remove any review at any time without notice.
  • - See Terms of Use for other conditions and disclaimers.
Search for Products You'd Like to Recommend

Recommend other products that relate to your review. Just search for them below and share!

Create a Pen Name

Your Pen Name is your unique identity on BN.com. It will appear on the reviews you write and other website activities. Your Pen Name cannot be edited, changed or deleted once submitted.

 
Your Pen Name can be any combination of alphanumeric characters (plus - and _), and must be at least two characters long.

Continue Anonymously
    If you find inappropriate content, please report it to Barnes & Noble
    Why is this product inappropriate?
    Comments (optional)