Pension Distribution Answer Book, 2011 Edition

Hardcover (Print)
Used and New from Other Sellers
Used and New from Other Sellers
from $71.30
Usually ships in 1-2 business days
(Save 76%)
Other sellers (Hardcover)
  • All (2) from $71.30   
  • Used (2) from $71.30   
Sort by
Page 1 of 1
Showing All
Note: Marketplace items are not eligible for any coupons and promotions
Seller since 2014

Feedback rating:



New — never opened or used in original packaging.

Like New — packaging may have been opened. A "Like New" item is suitable to give as a gift.

Very Good — may have minor signs of wear on packaging but item works perfectly and has no damage.

Good — item is in good condition but packaging may have signs of shelf wear/aging or torn packaging. All specific defects should be noted in the Comments section associated with each item.

Acceptable — item is in working order but may show signs of wear such as scratches or torn packaging. All specific defects should be noted in the Comments section associated with each item.

Used — An item that has been opened and may show signs of wear. All specific defects should be noted in the Comments section associated with each item.

Refurbished — A used item that has been renewed or updated and verified to be in proper working condition. Not necessarily completed by the original manufacturer.

2010 Hardcover Good Item may show signs of shelf wear. Pages may include limited notes and highlighting. Includes supplemental or companion materials if applicable. Access ... codes may or may not work. Connecting readers since 1972. Customer service is our top priority. Read more Show Less

Ships from: Columbus, OH

Usually ships in 1-2 business days

  • Standard, 48 States
  • Standard (AK, HI)
  • Express, 48 States
  • Express (AK, HI)
Seller since 2015

Feedback rating:


Condition: Good
Buy with Confidence. Excellent Customer Support. We ship from multiple US locations. No CD, DVD or Access Code Included.

Ships from: Fort Mill, SC

Usually ships in 1-2 business days

  • Standard, 48 States
Page 1 of 1
Showing All
Sort by

More About This Textbook


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: 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

Read More Show Less

Customer Reviews

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

5 Star


4 Star


3 Star


2 Star


1 Star


Your Rating:

Your Name: Create a Pen Name or

Barnes & 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 & 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 & 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 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


  • - By submitting a review, you grant to Barnes & and its sublicensees the royalty-free, perpetual, irrevocable right and license to use the review in accordance with the Barnes & Terms of Use.
  • - Barnes & reserves the right not to post any review -- particularly those that do not follow the terms and conditions of these Rules. Barnes & 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 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)