Pension Planning: Pensions, Profit-Sharing, And Other Deferred Compensation Plans
by Allen, Everett T., Jr.; Melone, Joseph J.; Rosenbloom, Jerry S.; Mahoney, Dennis F.Edition: 9th
Format: Hardcover
Pub. Date: 2002-07-22
Publisher(s): McGraw-Hill/Irwin
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Summary
PENSION PLANNING: Pension, Profit-Sharing, and Other Deferred Compensation Plans describes the process of pension planning. It provides the reader with pension plan features, costs, investment opportunities, and regulatory issues and assists in the evaluation of various types of plans. It is the most up-to-date book on pension planning, and it is adopted by the main association that focuses on this topic¿the International Foundation of Employee Benefit Plans for the Certified Employee Benefit Specialist program.
Table of Contents
Part I. Environmental Influences on Private Pension Plans1. Development of Private Pension Plans2. Benefit Plan Objectives3. Defined Contribution versus Defined Benefit PlansPart II. Tax and Legal Requirements4. Tax Qualification Requirements5. Tax Qualification Requirements Continued6. Other Legal RequirementsPart III. Defined Contribution Plans7. Money Purchase Pension Plans8. Profit-Sharing Plans9. Savings Plans10. Employee Stock Ownership Plans (ESOPs)11. Cash or Deferred Plans Under Section 401(k)12. Section 403(b) PlansPart IV. Defined Benefit Plans13. Defined Benefit Plan Features14. Cost and Funding Considerations15. Budgeting Pension Costs16. Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17. Individual Retirement Arrangements18. Keogh Plans, SEPs and SIMPLE Plans19. Hybrid Retirement Plans20. Executive Retirement Arrangements21. Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
2. Benefit Plan Objectives3. Defined Contribution versus Defined Benefit PlansPart II. Tax and Legal Requirements4. Tax Qualification Requirements5. Tax Qualification Requirements Continued6. Other Legal RequirementsPart III. Defined Contribution Plans7. Money Purchase Pension Plans8. Profit-Sharing Plans9. Savings Plans10. Employee Stock Ownership Plans (ESOPs)11. Cash or Deferred Plans Under Section 401(k)12. Section 403(b) PlansPart IV. Defined Benefit Plans13. Defined Benefit Plan Features14. Cost and Funding Considerations15. Budgeting Pension Costs16. Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17. Individual Retirement Arrangements18. Keogh Plans, SEPs and SIMPLE Plans19. Hybrid Retirement Plans20. Executive Retirement Arrangements21. Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Part II. Tax and Legal Requirements4. Tax Qualification Requirements5. Tax Qualification Requirements Continued6. Other Legal RequirementsPart III. Defined Contribution Plans7. Money Purchase Pension Plans8. Profit-Sharing Plans9. Savings Plans10. Employee Stock Ownership Plans (ESOPs)11. Cash or Deferred Plans Under Section 401(k)12. Section 403(b) PlansPart IV. Defined Benefit Plans13. Defined Benefit Plan Features14. Cost and Funding Considerations15. Budgeting Pension Costs16. Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17. Individual Retirement Arrangements18. Keogh Plans, SEPs and SIMPLE Plans19. Hybrid Retirement Plans20. Executive Retirement Arrangements21. Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
5. Tax Qualification Requirements Continued6. Other Legal RequirementsPart III. Defined Contribution Plans7. Money Purchase Pension Plans8. Profit-Sharing Plans9. Savings Plans10. Employee Stock Ownership Plans (ESOPs)11. Cash or Deferred Plans Under Section 401(k)12. Section 403(b) PlansPart IV. Defined Benefit Plans13. Defined Benefit Plan Features14. Cost and Funding Considerations15. Budgeting Pension Costs16. Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17. Individual Retirement Arrangements18. Keogh Plans, SEPs and SIMPLE Plans19. Hybrid Retirement Plans20. Executive Retirement Arrangements21. Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Part III. Defined Contribution Plans7. Money Purchase Pension Plans8. Profit-Sharing Plans9. Savings Plans10. Employee Stock Ownership Plans (ESOPs)11. Cash or Deferred Plans Under Section 401(k)12. Section 403(b) PlansPart IV. Defined Benefit Plans13. Defined Benefit Plan Features14. Cost and Funding Considerations15. Budgeting Pension Costs16. Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17. Individual Retirement Arrangements18. Keogh Plans, SEPs and SIMPLE Plans19. Hybrid Retirement Plans20. Executive Retirement Arrangements21. Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
8. Profit-Sharing Plans9. Savings Plans10. Employee Stock Ownership Plans (ESOPs)11. Cash or Deferred Plans Under Section 401(k)12. Section 403(b) PlansPart IV. Defined Benefit Plans13. Defined Benefit Plan Features14. Cost and Funding Considerations15. Budgeting Pension Costs16. Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17. Individual Retirement Arrangements18. Keogh Plans, SEPs and SIMPLE Plans19. Hybrid Retirement Plans20. Executive Retirement Arrangements21. Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
10. Employee Stock Ownership Plans (ESOPs)11. Cash or Deferred Plans Under Section 401(k)12. Section 403(b) PlansPart IV. Defined Benefit Plans13. Defined Benefit Plan Features14. Cost and Funding Considerations15. Budgeting Pension Costs16. Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17. Individual Retirement Arrangements18. Keogh Plans, SEPs and SIMPLE Plans19. Hybrid Retirement Plans20. Executive Retirement Arrangements21. Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
12. Section 403(b) PlansPart IV. Defined Benefit Plans13. Defined Benefit Plan Features14. Cost and Funding Considerations15. Budgeting Pension Costs16. Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17. Individual Retirement Arrangements18. Keogh Plans, SEPs and SIMPLE Plans19. Hybrid Retirement Plans20. Executive Retirement Arrangements21. Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
13. Defined Benefit Plan Features14. Cost and Funding Considerations15. Budgeting Pension Costs16. Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17. Individual Retirement Arrangements18. Keogh Plans, SEPs and SIMPLE Plans19. Hybrid Retirement Plans20. Executive Retirement Arrangements21. Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
15. Budgeting Pension Costs16. Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17. Individual Retirement Arrangements18. Keogh Plans, SEPs and SIMPLE Plans19. Hybrid Retirement Plans20. Executive Retirement Arrangements21. Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Part V. Other Plans17. Individual Retirement Arrangements18. Keogh Plans, SEPs and SIMPLE Plans19. Hybrid Retirement Plans20. Executive Retirement Arrangements21. Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
18. Keogh Plans, SEPs and SIMPLE Plans19. Hybrid Retirement Plans20. Executive Retirement Arrangements21. Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
20. Executive Retirement Arrangements21. Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Part VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
25. Insured Funding Instruments26. Employers’ Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Appendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
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