Pension Plans
Author : United States. General Accounting Office
Publisher :
Page : 12 pages
File Size : 22,47 MB
Release : 1986
Category : Pension trusts
ISBN :
Author : United States. General Accounting Office
Publisher :
Page : 12 pages
File Size : 22,47 MB
Release : 1986
Category : Pension trusts
ISBN :
Author : Edward Thomas Veal
Publisher : Wiley Law Publications
Page : 256 pages
File Size : 40,43 MB
Release : 1993-10-01
Category :
ISBN : 9780471595250
This handbook describes the state of the law as it relates to termination prerequisites; benefits to be provided to participants; fiduciary considerations; recovery of surplus assets; and partial terminations. Published regulations and unpublished positions of the IRS, Department of Labor, and the Pension Benefit Guaranty Corporation relevant to plan terminations are included.
Author : United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight
Publisher :
Page : 98 pages
File Size : 12,25 MB
Release : 1978
Category : Government publications
ISBN :
Author : Pension Benefit Guaranty Corporation
Publisher :
Page : 12 pages
File Size : 48,97 MB
Release : 1977
Category : Employees
ISBN :
Author : Edward Thomas Veal
Publisher : Wiley Law Publications
Page : 461 pages
File Size : 11,1 MB
Release : 1989
Category : Law
ISBN : 9780471600862
This handbook describes the state of the law as it relates to termination prerequisites; benefits to be provided to participants; fiduciary considerations; recovery of surplus assets; and partial terminations. Published regulations and unpublished positions of the IRS, Department of Labor, and the Pension Benefit Guaranty Corporation relevant to plan terminations are included.
Author : United States. Congress. Senate. Committee on Labor and Human Resources. Subcommittee on Labor
Publisher :
Page : 144 pages
File Size : 16,28 MB
Release : 1983
Category : Insurance
ISBN :
Author : United States. Department of the Treasury
Publisher :
Page : 112 pages
File Size : 41,14 MB
Release : 1973
Category : Government publications
ISBN :
Author : Frank J. Bitzer
Publisher :
Page : 0 pages
File Size : 13,49 MB
Release : 2013
Category : Pension trusts
ISBN : 9781454825692
Plan Termination Answer Book helps you systematically address each issue that needs to be considered in the plan termination process and comply with the latest regulations, so you can avoid costly mistakes. From determining what options are available when terminating a defined benefit plan with insufficient assets to understanding the tax implications of outstanding loans on terminations, there's simply no other resource like it for busy pension plan professionals. Among the many topics covered in the Plan Termination Answer Book are the following: Various requirements of the different governing agencies Qualification areas that must be addressed in a plan termination Options for terminating a defined benefit plan with insufficient assets Circumstances under which a money purchase plan may be terminated Special procedures and rules for terminating a multi-employer plan Considerations for partial terminations Steps to follow for andquot;distress terminationsandquot; and their implications Matters concerning plan mergers And more! Starting with an overview of the legal, administrative, and tax requirements for all types of plans, practitioners will find expert advice on: When to terminate Alternatives to termination How to comply with regulations Vesting of participants' benefits Implications of multiemployer plans And more! Plan Termination Answer Book has been updated to include: Expanded coverage of retiree health care accounts as a result of July 2012 legislation Details of the rollover rules for designated Roth accounts Discussion of fiduciary issues in selecting annuity providers Updated 120% of midterm rates charts Updated PBGC rates tables Updated 30-year Treasury Securities Rates tables Updated Minimum Present Value Segment Rates
Author : Joan Gucciardi
Publisher :
Page : 952 pages
File Size : 25,44 MB
Release : 2001-12-20
Category : Business & Economics
ISBN : 9780735525740
The complexities of terminating pension plans are reduced to simple, practical steps in the Plan Termination Answer Book. Confusing issues such as the best process for terminating a plan through the Internal Revenue Service, Department of Labor and the Pension Benefit Guaranty Corporation are thoroughly explained. In addition, the Answer Book outlines the numerous administrative tasks that must be addressed and offers suggestions on certain areas of plan design. Among the many topics covered in the Plan Termination Answer Book are the following: - Various requirements of the different governing agencies - Qualification areas that must be addressed in a plan termination - Options for terminating a defined benefit plan with insufficient assets - Circumstances under which a money purchase plan may be terminated - Special procedures and rules for terminating a multi-employer plan - Considerations for partial terminations - Steps to follow for distress terminations and their implications - Matters concerning plan mergers - And more!
Author : United States. General Accounting Office
Publisher :
Page : 24 pages
File Size : 47,63 MB
Release : 1986
Category : Pension trusts
ISBN :