Coverage and Nondiscrimination Answer Book, Fourth Edition by Thomas E. Poje, Frank J. Bitzer, Bernadine Topazio List Price: $355.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9780735581944 Format: Hardcover Publication Cycle: Supplemented annually Last Updated: 7/13/2012 Automatic Supplementation More Info. Available: Item ships in 3-5 Business Days

Coverage and Nondiscrimination Answer Book is the first reference guide that focuses exclusively on the participation, coverage, nondiscrimination, and compliance requirements that must be met to ensure a plan's qualified status. This book is designed to help plan sponsors and administrators, as well as benefits professionals, attorneys, and consultants, cope with the complicated requirements of compliance testing. The practical guidance, regulatory and legislative updates, and detailed analysis in Coverage and Nondiscrimination Answer Book will assist pension professionals in managing all aspects of coverage and nondiscrimination testing and compliance. Coverage and Nondiscrimination Answer Book uses straightforward language and avoids technical jargon whenever possible. Citations to authority, particularly the Internal Revenue Code, are provided as research aids for those who wish to pursue particular items in greater detail. Coverage and Nondiscrimination Answer Book will help you: Understand the impact of EGTRRA on coverage and nondiscrimination testing Discover methods of plan design that avoid the need for most coverage and nondiscrimination testing Determine which entities comprise an "employer" for qualified plan purposes Craft employee census and data requests that capture the information essential to accurate testing Perform all required compliance tests accurately Be aware of corrective measures available and the time frame for these corrections Design plans or combinations of plans that favor certain targeted employees Know the benefits of applying for a determination letter Complete required schedules needed to request a determination letter from the IRS Coverage and Nondiscrimination Answer Book offers real-life examples, charts, and illustrations in a concise format. It provides specific tools and answers such frequently occurring questions as: Do I have a controlled group situation? Is my plan providing meaningful benefits? And more! The Fourth Edition of the Coverage and Nondiscrimination Answer Book gives subscribers the most relevant, current, and practice-oriented answers to the major issues in the area of coverage and nondiscrimination testing, including: IRS compensation and deferral limits Interest crediting rates and proposed regulations for cash balance plans Guidance for the termination of 403(b) plans The newly enacted Puerto Rico Internal Revenue Code of 2011 The Hybrid Plan Regulations that were released in proposed from on October 19, 2010 View the Highlights for this title. 1. Overview of Compliance Testing EGTRRA/PPA The Compliance Tests Data Collection 2. Defining the Employer Controlled Groups Affiliated Service Groups Ownership/Attribution Organizational Structures Multiple Employer Plan Foreign Entities 3. Defining the Employee Purpose Defining the Term Employee Highly Compensated Employees Leased Employees Shared Employees Misclassification of Workers Self-Employment Issues 4. Defining Compensation Annual Compensation Limit Section 415 Compensation Section 414(s) Compensation Highly Compensated Employees/Key Employees Compensation for Section 404 Deductible Contributions Earned Income Plan Compensation Compensation Used for Nondiscrimination Testing Compensation Used for Permitted Disparity Imputed Compensation Alternative Forms of Compensation 5. Minimum Participation Requirements Special Rules Meaningful Benefits The Employees Corrections 6. Coverage Testing Plan Participation Eligibility Benefiting Employees Ratio Percentage Test Average Benefits Test Special Coverage Testing Rules Correcting a Failed Coverage Test 7. Safe Harbor Plans Defined Benefit Safe Harbors Defined Contribution Safe Harbors Target Benefit Plans Floor-Offset Plans Social Security Offset Plans 8. The General Test Compensation Testing Age Measurement Period Rate Groups Testing a Defined Benefit Plan Testing a Defined Contribution Plan Former Employees 9. Benefits, Rights, and Features in a Qualified Plan 401(k) Plans Current Availability Effective Availability Life Insurance Amendments 10. Permitted Disparity Integrating Defined Contribution Plans SEPS Integrating Defined Benefit Plans Social Security, Disability Factors, and Other Adjustments Cumulative Disparity Limit Imputed Permitted Disparity 11. Cross Testing The Cross-Testing Process Age-Weighted Plan New Comparability Plan Aggregating Defined Benefit/Defined Contribution Plans Testing Data Target Benefit Plan 12. Nondiscrimination Testing for 401(k) Plans Types of Contributions in a 401(k) Plan Other Contributions Qualified Nonelective and Matching Contributions Actual Deferral Percentage Test Actual Contribution Percentage Test Prior Year Testing Versus Current Year Testing Safe Harbor Corrections and Adjustments Additional Testing Rules Factors That Affect Test Results Catch-Up Contributions Testing Mechanics Multiple Use Test 13. Code Section 403(b) and 457(b) Plans Coverage and Nondiscrimination Testing Notice 89-23 Nondiscrimination Testing Safe Harbors Compensation 457 Plans 14. Applying for a Determination Letter; Reporting and Disclosure Determination Letters in General Scope of a Determination Letter Applying for a Determination Letter Notice to Interested Parties Special Determinations Types of Plans Plan Amendments Annual Disclosure Summary Plan Descriptions 15. Correcting Coverage and Discrimination Defects Employee Plans Compliance Resolution System (EPCRS) Self-Correction Program (SCP) Voluntary Correction Program with Service Approval (VCP) Anonymous Submission Procedure (John Doe) Voluntary Correction of Group Failures EPCRS Application Process EPCRS Review/Correction Process EPCRS Fees Audit Closing Agreement Program 16. Aggregating, Disaggregating, and Restructuring Plans Aggregation Restructuring Mandatory Disaggregation Benefits, Rights, and Features Defined Benefit-Defined Contribution Combination Plans 17. Top-Heavy Plans Key Employees Determining Top-Heavy Status Vesting Minimum Accruals/Allocations 18. Annual Addition and Benefit Limits under Code Section 415 EGTRRA Defined Contribution Plans Defined Benefit Plans 19. Governmental Plans and Church Plans Governmental Plans Church Plans 457 Plans 20. Testing Puerto Rican and Foreign Plans Puerto Rican Plans Foreign Plans 21. Davis-Bacon Plans Prevailing-Wage Issues Fringe Benefits Compliance Procedures and Rules APPENDIX A. Sample Employer General Information Form APPENDIX B. IRS Audit Guidelines APPENDIX C. Revenue Procedure 2006-27, Appendices A and B APPENDIX D. Revenue Procedure 2006-27, Appendices A and B APPENDIX E. Publication 571 APPENDIX F. Schedule Q Demos APPENDIX G. Checklists for SIMPLE, SEP and 403(b) Plans APPENDIX H. EGTRRA Changes Affecting 403(b) and 457 Plans APPENDIX I. 403(b) and 401(k) Plans: A Comparison APPENDIX J. Eligibility for Self-Correction Programs (SCPs) APPENDIX K. Worksheets: Top-Heavy List and Annual Additions Limit APPENDIX L. Davis-Bacon Resource Book: Fringe Benefits APPENDIX M. IRS and Social Security Cost-of-Living Adjustments 2004–2007 APPENDIX N. IRS Memorandum of October 22, 2004 Regarding Short Service Employees and Other Meaningful Benefit Schemes and Abuses and the IRS Response to Concerns Regarding the Memorandum APPENDIX O. Chart Comparison Between Plan Qualification Requirements Under theCode and PRIRC Glossary Governmental Plans Answer Book, Second Edition Carol V. Calhoun, Cynthia L. Moore, Keith Brainard Written by a team of practicing experts, preeminent in their fields, Governmental Plans Answer Book takes the reader step-by-step through the various laws that govern such plans. For those practitioners with private plan experience who wish to work with governmental plans, it compares the regulat more... Add to cart   |  Price: $355.00  |  ISBN: 9780735560178  |  Format: Hardcover  Imprint: Aspen Publishers  457 Answer Book, Fifth Edition Gary S. Lesser, David W. Powell, Peter J. Gulia The 457 Answer Book is an in-depth resource that provides answers to the questions that tax-exempt organizations, state and local governments, their accountants, tax and legal advisors, 457 administrators, product providers, and investment counselors need to know. Guiding readers through all aspe more... 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