Pension Distribution Answer Book, 2012 Edition

Overview

• Pension Distribution Answer Book delivers fast, easy-to-understand guidance for interpreting statutes and regulations and complying with burdensome distribution 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.

... See more details below
Available through our Marketplace sellers.
Other sellers (Hardcover)
  • All (3) from $35.00   
  • New (1) from $35.00   
  • Used (2) from $250.00   
Close
Sort by
Page 1 of 1
Showing All
Note: Marketplace items are not eligible for any BN.com coupons and promotions
$35.00
Seller since 2014

Feedback rating:

(408)

Condition:

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.

New
0735508860 Brand NEW!! Still in Shrink wrap.

Ships from: Nicholasville, KY

Usually ships in 1-2 business days

  • International
  • Standard, 48 States
  • Express, 48 States
Page 1 of 1
Showing All
Close
Sort by
Sending request ...

Overview

• Pension Distribution Answer Book delivers fast, easy-to-understand guidance for interpreting statutes and regulations and complying with burdensome distribution 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! Pension Distribution Answer Book has been updated to include coverage of the following topics: The DOL's final regulations implementing the directive of the Pension Protection Act to clarify certain timing rules for DROs and QDROs The DOL's Advisory Opinion 2011-03A, advising that an order issued under tribal law by a family court of a federally recognized Native American tribe may be a DRO if it is treated or recognized as such by the law of a state that could issue a valid DRO with respect to the participant and alternate payee Final and proposed rules governing hybrid plans effective in 2011 and 2012 IRS Notice 2010-84, providing guidance about in-plan Roth rollovers in 401(k) plans Electronic payment of tax withholding required after 2010 Updated Form 1099-R rules

Read More Show Less

Product Details

  • ISBN-13: 9780735508866
  • Publisher: Wolters Kluwer Law & Business
  • Publication date: 10/27/2011

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

(0)

4 Star

(0)

3 Star

(0)

2 Star

(0)

1 Star

(0)

Your Rating:

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)