U.S. Master Pension Guide provides a comprehensive explanatory
overview of qualified retirement plans and other retirement arrangements,
reflecting up-to-date law changes and regulations. Benefit COLAs, calendars,
and tables reflect the year 2013 figures.
U.S. Master Pension Guide begins with a survey of the different
types of plans from which an employer may choose and then describes the
procedures for obtaining plan qualification. Rules governing minimum
participation, coverage and vesting, nondiscrimination, distributions,
reporting and disclosure, funding, and fiduciary standards are covered in
separate chapters. Examples and pointers are used to illustrate the rules. The
five final chapters cover the special rules applicable to 401(k) plans, ESOPs,
tax-sheltered annuities, IRAs, and nonqualified arrangements.