Avoid Retirement Plan Penalties and Disqualification! Plan Correction Answer Book, Third Edition by John F. Buckley IV, Nadine E. Roddy List Price: $355.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9780735581708 Format: Hardcover Publication Cycle: Updated annually Last Updated: 5/18/2012 Automatic Supplementation More Info. Available: Item ships in 3-5 Business Days

Plan Correction Answer Book provides the most current and comprehensive answers to the issues faced daily by plan administrators, benefits consultants, attorneys, and other pension professionals in the area of plan compliance. The authors examine the range of remedial programs available, the penalties that can be imposed, and the unique qualification issues for 401(k) plans and employee stock ownership plans. Plan Correction Answer Book also outlines practices and procedures that ensure tax-qualified retirement plans are operated in accordance with Internal Revenue Code requirements. Plan Correction Answer Book has been updated to include: The new procedures of the IRS's Employee Plans Compliance Resolution System (EPCRS), a comprehensive system of voluntary correction programs for qualified retirement plans (including 401(k) plans, 403(b) plans, SEPs, and SIMPLE IRAs) Revenue Procedure 2008-50, which took effect on January 1, 2009 and superseded Revenue Procedure 2006-27 IRS's Checklist and Fix-It Guide for SIMPLE IRA Plans The article "IRS Assistance for Plans that Missed the Deadline for Adopting EGTRRA Plan Documents" View the Highlights for this title. 1. Overview IRS Remedial Programs Qualification Failures Correction of Qualification Failures Participation in Remedial Programs Deciding Which Remedial Program to Use Administration, Sanctions, and Fees 2. SCP Eligible Qualification Failures Plan Eligibility Requirements Significant Operational Failure Correction Insignificant Operational Failure Correction Making Corrections Using SCP Administration of SCP Employee Benefits Security Administration 3. VCP Eligibility Correction Filing the VCP Application Contents of the VCP Application Processing the VCP Application VCP Compliance Statement Fee Audit After VCP 4. Audit CAP Eligibility Using Audit CAP Correction Sanctions Closing Agreement 5. Compliance Fees and Sanctions Compliance Fees Sanctions Maximum Payment Amount Equities 6. Correction Principles Full Correction No Plan Sponsor or No Trust Failures and Corrections Involving Plan Amendments, Deprivation of Benefits, and Discrimination Misallocations and Improper Distributions Failures for Which the Code Imposes a Penalty Other Than Disqualification Self-Correction Under SCP Failure to Provide Minimum Top-Heavy Benefits Failure of ADP or ACP Test Failure to Distribute Excess Deferrals Exclusion of Eligible Employees Failure to Timely Pay Required Minimum Distributions Failure to Obtain Consent Under QJSA Rules Violation of Code Section 415 Limits Failures Involving Vesting, Code Section 401(a)(17) Limit, and Hardship Distributions IRS Case Studies 7. Section 401(k) Plan Qualification Failures ADP and ACP Failures Distribution of Employee Deferrals Excess Deferrals Excess Amounts Under Code Section 415 Impermissible CODAs 8. ESOPs Pass-Through Voting Rights Appraisals Distribution Rules Diversification Rules Special Allocation Rules Section 415 Issues (Maximum Allocations) 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 Benefits Joyce Anne Grabel Pension Benefits is a monthly pension industry review in digest format. Each 12-page issue focuses on cutting-edge trends and provides early warning of the issues that will affect pensions tomorrow. This newsletter is a unique business tool for monitoring reports from leading consulting firms and  more... Add to cart   |  Price: $425.00  |  PIN: SS10632476  |  Format: Journal  Imprint: Aspen Publishers  Journal of Pension Benefits Ilene Ferenczy, Adam Pozek With its timely, informative articles focusing on the most critical happenings in the pension world, the Journal of Pension Benefits keeps you on top of the rules and ahead of trends…for all pension administration, design, funding, and compliance issues. Here's a sample of the coverage y more... Add to cart   |  Price: $349.00  |  PIN: SS10694064  |  Format: Paperback  Imprint: Aspen Publishers  5500 Preparer's Manual for 2012 Plan Years Janice M. Wegesin The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans. Written by an expert in the field of Form 5500 preparation, the 2012 Plan Years edition provide more... Add to cart   |  Price: $385.00  |  ISBN: 9781454810209  |  Format: Paperback  Imprint: Aspen Publishers  ERISA: A Comprehensive Guide, Fourth Edition Paul J. Schneider, Brian M. Pinheiro The Fourth Edition of ERISA: A Comprehensive Guide provides a thorough and authoritative analysis of the principal statutory provisions of the Employee Retirement Income Security Act of 1974 (ERISA) and the corresponding provisions of the Internal Revenue Code (Code) dealing with employee benef more... Add to cart   |  Price: $355.00  |  ISBN: 9780735509108  |  Format: Looseleaf  Imprint: Aspen Publishers