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:
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Various requirements of the different governing agencies
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Qualification areas that must be addressed in a plan termination
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Options for terminating a defined benefit plan with insufficient assets
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Circumstances under which a money purchase plan may be terminated
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Special procedures and rules for terminating a multi-employer plan
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Considerations for partial terminations
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Steps to follow for "distress terminations" and their implications
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Matters concerning plan mergers
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And more!
Starting with an overview of the legal, administrative, and tax requirements
for all types of plans, practitioners will find expert advice on:
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When to terminate Alternatives to termination
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How to comply with regulations
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Vesting of participants' benefits
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Implications of multiemployer plans
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And more!
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