Pension Distribution Answer Book, 2011 Edition

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More About This Textbook

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
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Product Details

  • ISBN-13: 9780735591509
  • Publisher: Wolters Kluwer Law & Business
  • Publication date: 11/19/2010
  • Pages: 1172

Table of Contents


• 1. In-Service Distributions


• Profit Sharing Plans
• Hardship Distributions
• Pension Plans
• Employee Stock Ownership Plans


• 2. Loans


• General Rule: Loans from Qualified Employer Plans Treated as Taxable Distributions
• Treatment of Distributions Attributable to Qualified Retirement Plan Loans
• Special Loan Rules for Certain Hurricane Victims
• Loans As Prohibited Transactions
• Spousal Consent for Loans Made by Plans Subject to the Survivor Annuity Requirements
• Federal Truth-in-Lending Act


• 3. QDROs and Other Exceptions to the Anti-Alienation Rules


• General Rules and Definitions
• Form or Amount of Benefits May Not Be Altered
• How QDROs Affect Other Retirement Plan Benefits; Section 415 Requirements
• Alternate Payee's Retirement Plan Benefits Must Be Clearly Specified
• QDROs Must Specify the Benefit Period and the Retirement Plan
• Retirement Plan Provisions and Written Procedures for Determining the Qualified Status of a DRO
• Procedures to Follow After a Retirement Plan Receives a DRO
• Taxation of Retirement Plan Distributions Made Under QDROs
• Official Guidance on Drafting, Reviewing, and Administering QDROs
• Permitted Offsets of Retirement Plan Benefits


• 4. Required Minimum Distributions


• Waiver of 2009 Required Minimum Distributions
• Minimum Distribution Requirement in General
• Distributions Beginning During a Participant's Lifetime
• Death Before Required Beginning Date
• Determination of the Designated Beneficiary
• Required Minimum Distributions from Defined Contribution Plans
• Required Minimum Distributions from Defined Benefit Plans and Annuity Contracts
• Rollovers and Transfers
• Special Rules


• 5. Corrective Distributions


• Excess Contributions
• Excess Aggregate Contributions
• Excess Elective Deferrals
• Excess Annual Additions


• 6. Taxable Life Insurance Costs


• Incidental Limits
• Discrimination Rules
• Calculation of Taxable Insurance Costs (PS-58 Costs)


• 7. Bankruptcy
• 8. Vesting


• General Vesting Rules
• Top-Heavy Rules
• Determination of Top-Heavy Status
• Death Benefits, Rollovers, and Transfers
• Key Employees
• Top-Heavy Vesting Schedules
• PPA Changes
• Determination of Vesting Years
• Breaks in Service
• Amendments in Vesting Schedules
• Forfeitures and Cash-Out Rules
• Required Vesting upon Plan Termination, Partial Termination, or Complete Discontinuance of Contributions


• 9. Administrative Determination of Benefits


• Determining Account Balances in Defined Contribution Plans
• Cash-Out Rules
• Underfunded Defined Contribution Plans
• Determining Accrued Benefits in Defined Benefit Plans
• Determination of Accrual of Service
• Benefit Minimums and Limitations
• Lump-Sum Determination
• Determining Benefits in Non-Traditional Plans


• 10.Optional Forms of Benefit and Protected Benefits


• NondiscriminationRules Under Code Section 401(a)(4)
• Permissive Aggregation of Certain Benefits, Rights, or Features
• Code Section 411(d)(6) Protected Benefits


• 11. QJSA and QPSA Rules


• Retirement Plans Subject to Survivor Annuity Requirements
• Transferee, Offset, Frozen, and Terminated Plans
• Applying Survivor Annuity Requirements to Participants
• A

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