The answers to your toughest 401(k) questions! 401(k) Answer Book, 2013 Edition by Great-West Retirement Services List Price: $370.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9781454808527 Hardcover: 1,100 pages Publication Cycle: Updated annually Last Updated: 10/19/2012 Available: Item ships in 3-5 Business Days

Quite simply, the hunt for specific answers to important questions begins - and ends - with this clear, comprehensive resource. 401(k) Answer Book , covers all aspects of plan design and administration, as well as the relationships of 401(k) plans with other types of retirement plans. When participants, sponsors, or service providers ask you questions, this book gives you the answers. 401(k) Answer Book provides coverage of 401(k) plan design, testing, taxation, reporting and disclosure, and termination, and brings you up to date on investment-related topics and regulatory guidance. Written by the experts at Great-West Retirement Services, this comprehensive one-volume desk reference is a must have for pension administrators, benefits managers, fund managers, trustees, accountants, attorneys, human resource professionals, consultants, advisors, and anyone who deals professionally with 401(k) plans. 401(k) Answer Book, 2013 Edition is packed with special features, including: A 401(k) Compliance Calendar An IRS Rollover Chart A chart of key participant disclosures and notices with cross-references to chapters for detailed information Up-to-date sample notice templates for safe harbor 401(k) plan notices, automatic enrollment notices, and QDIA notices (appendices A, B, and C) Sample Section 404(c) checklist Information on rollover rights of nonspouse beneficiaries Model notice for an EIAA Practical information on partial plan terminations, plan mergers, and spinoffs Fiduciary guidelines for selecting an annuity payment option And much more! The 2013 Edition of 401(k) Answer Book brings you up to date on legal and regulatory updates and other recent developments that have had an impact on retirement plans, including: U.S. Department of Labor (DOL) final regulations requiring investment and fee-related disclosures to participants in participant-directed plans DOL final regulations on required service provider disclosures regarding fees and services under ERISA Section 408(b)(2) DOL Field Assistance Bulletin 2012-02R providing additional guidance on the participant investment and fee disclosure requirements Temporary DOL guidance regarding use of electronic media to satisfy participant investment- and fee-related disclosure requirements under Technical Release 2011-03R Updated information on status of DOL proposed rule to modify the definition of fiduciary under ERISA Updated information on master/prototype/volume submitter plan program under Revenue Procedure 2011-49 and IRS Announcement 2012-3 Updated information on the IRS determination letter program under IRS Announcement 2011-82 and Revenue Procedure 2012-6 IRS guidance on application of survivor annuity rules to plans with lifetime income products under IRS Revenue Ruling 2012-3 Updates to disclosure requirements applicable to ERISA Section 404(c) plans View the Highlights for this title. 1. Introduction History of 401(k) Plans Advantages and Disadvantages of 401(k) Plans Taxes and 401(k) Plans Analyzing the Roth 401(k) Option Types of Entities That May Use 401(k) Plans When a 401(k) Plan Is Appropriate Multiemployer 401(k) Plans Market for and Utilization of 401(k) Plans Future of 401(k) Plans Legislative and Regulatory Developments Affecting 401(k) Plans 2. 401(k) Plan Design Design Options and Objectives Types of 401(k) Plan Contributions and Automatic Contribution Arrangements Basic Qualification Requirements SIMPLE 401(k) Plans Safe Harbor 401(k) Plans Qualified Automatic Contribution Arrangements Eligible Combined Plans 3. The 401(k) Plan Document Plan Document Alternatives Advance IRS Approval 4. Plan Services and Service Providers 401(k) Plan Services Selecting Plan Administration Services Selecting Investment Services Allocation of Earnings and Expenses Payment of Fees and Expenses DOL Interim Final Rule on Service Provider Fee Disclosure Other Activity on Fee Disclosure Legal and Regulatory Initiatives Concerning 401(k) Plan Fees 5. Fiduciary and Prohibited Transaction Rules Fiduciary Issues Prohibited Transactions Managing Fiduciary Liability in a 401(k) Plan Managing Personal Liability The Voluntary Fiduciary Correction Program Fiduciary Concerns Related to Specific Investment Products 6. Investing Plan Assets Primary Asset Classes Investment Vehicles Separately Managed Accounts and Commingled Trust Funds Asset Allocation Strategy Managed Account Service Employer Securities Directed Trustee Considerations 401(k) Stock Ownership Plans Self-Directed Options Investment Policies Selecting and Monitoring Plan Investments Mutual Fund Investigations Investment Fees and Revenue Sharing 7. Participant Direction of Investments - ERISA Section 404(c) Participant-Directed Plans Broad Range of Investment Alternatives Independent Exercise of Control Employer Securities under ERISA Section 404(c) Disclosure Requirements Investment Change Frequency Investment Elections Fiduciary Liability Relief Default Investments, Blackouts, and Changes to in Investment Options Litigation Involving Participant-Directed Plans 8. Participant Communication and Education An Effective 401(k) Communication Program Department of Labor Guidance on Participant Investment Education Individual Retirement Planning Managing Investment Risk During Retirement 9. Contribution Limits Limits on Elective Deferrals Code Section 415 - Annual Addition Limits Code Section 404 - Deduction Limits 10. Data for Nondiscrimination Testing Who Is the Employer? What Is a Plan? Who Is an Employee? Who Is a Highly Compensated Employee? What Is Compensation? 11. Minimum Coverage Testing Minimum Participation Minimum Coverage Correcting Minimum Coverage Failure 12. General Nondiscrimination Testing Testing of Employer Nonelective Contributions Permitted Disparity Nondiscriminatory Availability of Benefits, Rights, and Features 13. ADP and ACP Testing Avoiding ADP and ACP Testing The Actual Deferral Percentage Test The Actual Contribution Percentage Test 14. Top-Heavy Rules Top-Heavy Testing Minimum Vesting Minimum Contributions Top-Heavy Strategy 15. Participant Loans, Hardship Withdrawals, and In-Service Distributions Participant Loans Hardship Withdrawals of Elective Contributions In-Service Distributions 16. Distributions Subsequent to Termination of Employment Optional Forms of Benefit Minimum Distribution Requirements Participants Called to Active Military Duty Rollover Rules Withholding on Distributions Claims for Benefits 17. Spousal Rights Survivor Annuity Requirements Qualified Domestic Relations Orders 18. Taxation of 401(k) Plans Payroll Taxes Taxation and Reporting of Distributions and Pre-Tax Contributions Life Insurance Loans Distribution of Excess Deferrals Distributions of Excess Contributions and Excess Aggregate Contributions Taxation of Roth Distributions Other Taxes Filing Requirements for Distributions Distribution Planning 19. Reporting and Disclosure IRS and DOL Form 5500 Reporting EFAST2 Special Filing Issues Participant Disclosures Use of Electronic Technology 20. Correcting 401(k) Plan Qualification Errors Employee Plans Compliance Resolution System Self-Correction Program Voluntary Correction Program Audit Closing Agreement Program 21. Plan Terminations, Mergers, Spin-Offs, and Abandoned Plans Plan Terminations Missing Participants Partial Termination Mergers and Spin-Offs Plan Considerations During Major Business Transactions Abandoned Plans 22. 401(k) Plan Alternatives Individual Retirement Arrangements (IRAs) Simplified Employee Pensions (SEPs) and Salary Reduction SEPs (SARSEPs) SIMPLE IRAs and SIMPLE 401(k) Plans Cash Balance Plans Floor Offset Plans Nonqualified Deferred Compensation (NQDC) Plans Section 403(b) Plans - Tax-Sheltered Annuities Section 457(b) Eligible Deferred Compensation Plans APPENDICES Sample Safe Harbor 401(k) Plan Notice Automatic Contribution Arrangement Comparison Chart and Sample Notices Automatic Contribution Arrangement Comparison Chart Sample Notice for Plans with an Automatic Contribution Arrangement (Pre-PPA) Sample Notice for Plans with an Eligible Automatic Contribution Arrangement (EACA) Sample Notice for Plans with a Qualified Automatic Contribution Arrangement (QACA) Sample Notice for Safe Harbor QACA Plans with an Eligible Automatic Contribution Arrangement (EACA) Sample Plan Sponsor Fiduciary Manual, Fiduciary Checklist, ERISA Section 404(c) Compliance Checklist, and QDIA Notice Sample Plan Sponsor Fiduciary Manual Sample Plan Sponsor Fiduciary Checklist Sample ERISA Section 404(c) Compliance Checklist Sample Qualified Default Investment Alternative (QDIA) Notice Determining Your Risk Tolerance and Asset Allocations What Is Your Risk Tolerance? Determine Your Investment Horizon Asset Allocations The Ten-Minute Retirement Planner Key Indexed Limits (2010–2011) Key Indexed Limits Affected by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) DOL Model Blackout Notice IRS Model Diversification Notice for Plans Holding Publicly Traded Employer Securities Model Participant Disclosure Regarding Eligible Investment Advice Arrangements (EIAAs) IRS Rollover Chart 401(k) Plan Compliance Calendar Other Deadlines Triggered by Plan Events or Design Features DOL Model Comparative Chart GLOSSARY TABLES Internal Revenue Code Sections United States Code ERISA Pension Protection Act of 2006 Cases Code of Federal Regulations Treasury Regulations Department of Labor Regulations, Opinions, and Field Bulletins Miscellaneous IRS Announcements, Notices, Memoranda, Rulings, and Procedures 401(k) Advisor: The Insider's Guide to Plan Design, Administration, Funding & Compliance Jeffery Mandell, John C. Hughes Regular features of this essential newsletter include practical tips, expert guidance and information on day-to-day 401(k) issues. Each monthly issue of 401(k) Advisor provides the following features: Q&A - Technical issues in pension law and compliance covered in a clear and easy-to-fol more... Add to cart   |  Price: $545.00  |  PIN: SS10802142  |  Format: Journal  Imprint: Aspen Publishers  Pension Answer Book (The), 2013 Edition Stephen J. Krass The 2013 Pension Answer Book covers the most recent legislative, regulatory, and case law developments so you're never without the information you need to detect compliance and regulatory issues - ensuring you make the right decisions and avoid potential problems. The 2013 Pension Answer Boo more... Add to cart   |  Price: $375.00  |  ISBN: 9781454808619  |  Format: Hardcover  Imprint: Aspen Publishers  403(b) Answer Book, Eighth Edition Barbara N. Seymon-Hirsch, Janet M. 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