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U.S. Master Pension Guide, 2013 Edition by CCH Editors

U.S. Master Pension Guide, 2013 Edition
by CCH Editors
List Price: $99.95  
Eligible for Free Standard Shipping on U.S. Prepaid Orders
Imprint: Aspen Publishers
ISBN: 9780808034162
Paperback: 1,337 pages
Publication Cycle: Published annually
Last Updated: 3/15/2013
Available: Item ships in 3-5 Business Days

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.


  • Calendars and Tables
  • Types of Pension and Savings Plans
  • Advantages of Plan Qualification—Obtaining Qualified Status
  • Basic Plan Qualification Rules
  • Limits on Benefits and Contributions
  • Contributions and Deductions
  • Minimum Participation Standards
  • Vesting and Accrual of Benefits
  • Top-Heavy Plan Rules
  • Coverage Requirements
  • Nondiscrimination Rules
  • Permitted Disparity
  • Separate Lines of Business
  • Funding and Actuarial Requirements
  • Assignment and Alienation of Benefits
  • Qualified Domestic Relations Orders (QDROs)
  • Joint and Survivor Annuities
  • Required Distributions From Qualified Plans
  • Taxation of Distributions
  • Loans to Employees Under Qualified Plans
  • Withholding Rules
  • Reporting to Government Agencies and Participants
  • Fiduciary Responsibility
  • Prohibited Transactions
  • Interference With Protected Rights Under ERISA
  • Claims Procedures Under ERISA
  • ERISA Civil Enforcement and Procedure
  • Single-Employer Plan Terminations—Plan Mergers
  • Multiemployer Plans and Withdrawal Liability
  • 401(K) Plans-Special Rules
  • ESOPs-Special Rules
  • Tax-Sheltered Annuities-Special Rules
  • IRAs, SEPs, Keogh Plans-Special Rules
  • Nonqualified Plans and Stock Arrangements

U.S Master Employee Benefits Guide, 2013 Edition by Lauren Bikoff, Kathleen Kennedy-Luczak, Melanie King, Linda Panszczyk, Elizabeth Pope, Carol Potaczek, Tulay Turan

U.S Master Employee Benefits Guide, 2013 Edition
Lauren Bikoff, Kathleen Kennedy-Luczak, Melanie King, Linda Panszczyk, Elizabeth Pope, Carol Potaczek, Tulay Turan
The 2013 U.S. Master Employee Benefits Guide is the ideal reference for HR personnel, benefits professionals, benefits attorneys, payroll managers, or anyone involved in the area of employee health and welfare benefits. This handy, authoritative book discusses pertinent federal tax and employme more...
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| Price: $109.95 | ISBN: 9780808034179 | Format: Paperback 
Imprint: Aspen Publishers 

Pension Benefits by Nancy Pratt

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...
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| Price: $425.00 | PIN: SS10632476 | Format: Journal 
Imprint: Aspen Publishers 

Pension Answer Book (The), 2013 Edition by Stephen J. Krass

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...
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| Price: $375.00 | ISBN: 9781454808619 | Format: Hardcover 
Imprint: Aspen Publishers 

401(k) Answer Book, 2013 Edition by Great-West Retirement Services

401(k) Answer Book, 2013 Edition
Great-West Retirement Services
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 pa more...
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| Price: $370.00 | ISBN: 9781454808527 | Format: Hardcover 
Imprint: Aspen Publishers 

Journal of Pension Benefits by Ilene Ferenczy, Adam Pozek

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...
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| Price: $349.00 | PIN: SS10694064 | Format: Paperback 
Imprint: Aspen Publishers