Pension Plan Terminations

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1998 Hard cover 2nd ed. New. No DJ Issued New. No dust jacket as issued. Sewn binding. Cloth over boards. Pension plan terminations can bring the most complex and obscure problems ... associated with benefits law into your practice. Have the reliable, complete answers and analysis to unlock these difficult issues--with this single reference to the key procedural, tax, and liability aspects of qualified plan terminations and related issues. Pension Plan Terminations, Second Edition, is the only treatise with full coverage of the potentially conflicting authorities facing a pension plan sponsor considering plan termination: ERISA Titles I and IV PBGC regulations reflecting the recent overhaul the Internal Revenue Code judicial precedents addressing the nuances of this complex legal area The authors--both experts with firsthand knowledge of the PBGC and its regulations--give you helpful background and point-by-point analysis of these authorities so you have: the only comprehensive treatment of qualified plan ter Read more Show Less

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Booknews
New edition of a text first published in 1989 that reflects the changes in the law, including statutes, regulations, cases, and regulations, since the end of February 1998. Topics covered include: fundamentals of plan termination; closing out plans in standard terminations; taxation of reversions; termination of individual account plans; fiduciary responsibility in plan terminations; and taxation of distributions to participants. Appendices include selected statutory and regulatory provisions; IRS forms; PBGC forms and filing instructions; and sample pages and forms. Annotation c. Book News, Inc., Portland, OR (booknew.com)
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Product Details

  • ISBN-13: 9781570181115
  • Publisher: B N A Books
  • Publication date: 2/28/1999
  • Edition description: 2ND BK&DK
  • Edition number: 2
  • Pages: 659

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