Why Risk Severe Penalties and Plan Disqualification? Pension Distribution Answer Book, 2013 Edition by Carol R. Sears, Scott D. Miller, Melanie N. Aska List Price: $365.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9781454808626 Hardcover: 1,230 pages Publication Cycle: Published annually Last Updated: 10/12/2012 Automatic Supplementation More Info. Available: Item ships in 3-5 Business Days

Pension Distribution Answer Book delivers fast, easy-to-understand guidance for interpreting statutes and regulations and complying with burdensome distribution tax and reporting rules. Stay current with the hundreds of regulations pertaining to qualified plan distributions. Pension Distribution Answer Book guides you through the maze of legal, administrative, and tax requirements for all types of distributions...and delivers the facts you need to solve a problem, answer a question, make a decision, or simply find out what the experts think. This practical reference keeps you current on: Plan disqualification Highly compensated employees Rollover distributions Discrimination rules Transfers Lump sum distributions Loans And much more! The 2013 Edition of Pension Distribution Answer Book has been updated to include: Discussion of Revenue Ruling 2012-4 and how the Section 415(b) defined benefit limits are affected by annuity benefits elected to be paid from rollover accounts Coverage of proposed Section 417(e) regulations that explain minimum lump sum rules applicable to bifurcated benefits (i.e., elections to have benefits paid as a combination of an annuity and a lump sum) Analysis of longevity annuities and qualifying longevity annuity contracts and their impact on required minimum distributions rules within proposed Section 401(a)(9) regulations Description of Revenue Ruling 2012-3 and the application of QJSA and QPSA rules to investments in deferred annuity contracts Analysis of Revenue Ruling 2012-4, 2012-8 I.R.B. 386, describing the circumstances under which a defined benefit pension plan may accept a direct rollover from a defined contribution plan maintained by the same employer and provide an annuity attributable to the amount directly rolled over Discussion of Watson v. Commissioner, in which the Tax Court ruled that the age 55 exception under Section 72(t)(2)(A)(v) to the 10 percent additional income tax on early distributions applies only if the participant is at least age 55 when he or she separates from service Analysis of Private Letter Ruling 201147038, which holds that sham retirements may not trigger distributions of early retirement benefits from defined benefit pension plans Description of the change in the District of Columbia's income tax withholding rules applicable to qualified retirement plan distributions Coverage throughout of new submission requirements for requests for IRS determination and new scope of favorable determination letters View the Highlights for this title. 1. In-Service Distributions Profit Sharing Plans Hardship Distributions Pension Plans Employee Stock Ownership Plans 2. Loans General Rule: Loans from Qualified Employer Plans Treated as Taxable Distributions Treatment of Distributions Attributable to Qualified Retirement Plan Loans Special Loan Rules for Certain Hurricane Victims Loans As Prohibited Transactions Spousal Consent for Loans Made by Plans Subject to the Survivor Annuity Requirements Federal Truth-in-Lending Act 3. QDROs and Other Exceptions to the Anti-Alienation Rules General Rules and Definitions Form or Amount of Benefits May Not Be Altered How QDROs Affect Other Retirement Plan Benefits; Section 415 Requirements Alternate Payee's Retirement Plan Benefits Must Be Clearly Specified QDROs Must Specify the Benefit Period and the Retirement Plan Retirement Plan Provisions and Written Procedures for Determining the Qualified Status of a DRO Procedures to Follow After a Retirement Plan Receives a DRO Taxation of Retirement Plan Distributions Made Under QDROs Official Guidance on Drafting, Reviewing, and Administering QDROs Permitted Offsets of Retirement Plan Benefits 4. Required Minimum Distributions Waiver of 2009 Required Minimum Distributions Minimum Distribution Requirement in General Distributions Beginning During a Participant's Lifetime Death Before Required Beginning Date Determination of the Designated Beneficiary Required Minimum Distributions from Defined Contribution Plans Required Minimum Distributions from Defined Benefit Plans and Annuity Contracts Rollovers and Transfers Special Rules 5. Corrective Distributions Excess Contributions Excess Aggregate Contributions Excess Elective Deferrals Excess Annual Additions 6. Taxable Life Insurance Costs Incidental Limits Discrimination Rules Calculation of Taxable Insurance Costs (PS-58 Costs) 7. Bankruptcy 8. Vesting General Vesting Rules Top-Heavy Rules Determination of Top-Heavy Status Death Benefits, Rollovers, and Transfers Key Employees Top-Heavy Vesting Schedules PPA Changes Determination of Vesting Years Breaks in Service Amendments in Vesting Schedules Forfeitures and Cash-Out Rules Required Vesting upon Plan Termination, Partial Termination, or Complete Discontinuance of Contributions 9. Administrative Determination of Benefits Determining Account Balances in Defined Contribution Plans Cash-Out Rules Underfunded Defined Contribution Plans Determining Accrued Benefits in Defined Benefit Plans Determination of Accrual of Service Benefit Minimums and Limitations Lump-Sum Determination Determining Benefits in Non-Traditional Plans 10.Optional Forms of Benefit and Protected Benefits NondiscriminationRules Under Code Section 401(a)(4) Permissive Aggregation of Certain Benefits, Rights, or Features Code Section 411(d)(6) Protected Benefits 11. QJSA and QPSA Rules Retirement Plans Subject to Survivor Annuity Requirements Transferee, Offset, Frozen, and Terminated Plans Applying Survivor Annuity Requirements to Participants Annuity Starting Date Benefits Timing of QJSA Distributions Rules Governing the QPSA Applying Survivor Annuity Requirements to Plan Loans Applying Survivor Annuity Requirements to Unmarried Participants, Surviving Spouses, and Participants Who Have a Change in Marital Status Spousal Consent Requirement Participant's Waiver of a QPSA or QJSA Notice Requirements Subsidized Survivor Benefits 12. Retirement, Disability, and Death Normal Retirement Early Retirement Late Retirement Phased Retirement Suspension of Benefits Disability Benefits Disability Benefits in Defined Contribution Plans Disability Benefits in Defined Benefit Plans Death Benefits in Defined Contribution Plans Death Benefits in Defined Benefit Plans Required Minimum Distribution Rules 13. Other Termination Issues General Considerations ESOPs Suspension of Benefits Claims for Benefits 14. Restrictions on Distributions Historical Perspective Application of TRA '86 Rules Use of Collateral Agreements PPA Rules on Restricted Distribution 15. Plan Termination Issues General Requirements Defined Contribution Plans Defined Benefit Plans Liquidating Plan Assets Surplus Assets Distribution of Election Forms Final Disclosure Forms Abandoned Defined Contribution (Orphan) Plans 16. The Termination Process for PBGC-Covered Plans Coverage PBGC Termination Steps Notice of Intent to Terminate Preliminary Information for PBGC Measurement of Benefit Liabilities Insufficiency of Plan Assets Actions of Plan Sponsor ERISA Section 204(h) Notice Information Gathering Notice of Plan Benefits Final Stages When the Plan Has Surplus Assets Missing Participants Post-Distribution Certification Spinoff/Termination Transaction Rules Final Returns/Reports 17. Underfunded Plans Underfunded PBGC-Covered Defined Benefit Plans . Involuntary Terminations PPA Requirements for Distress and Involuntary Terminations Defined Benefit Plans Not Covered by the PBGC Making Contributions to Meet Plan Liabilities Underfunded Defined Contribution Plans 18. Taxation of Periodic Payments Understanding Basic Concepts Simplified Method of Basis Recovery and Transition Rule Fully Taxable Annuity Payments 19. Taxation of Nonperiodic Payments Annuity Starting Date Various Types of Taxable Distributions and Transfers Lump-Sum Distributions Five-Year Forward Income Averaging Ten-Year Forward Income Averaging Capital Gains Treatment Special Lump-Sum Distribution Issues 20. Additional Taxes Additional 10 Percent Income Tax on Early Distributions 50 Percent Excise Tax on Failure to Make Required Minimum Distributions 21. Direct Rollovers Direct Rollover Option Required Eligible Rollover Distributions Section 402(f) Rollover Notice Rollover Contributions by Employees Not Yet Eligible to Participate in a Qualified Plan Other Direct Rollover Issues 22. State Income Tax Withholding and FICA and FUTA Treatment Survey of State Income Tax Withholding Rules FICA and FUTA Treatment of Qualified Plan Distributions State "Source" Taxation of Retirement Benefits 23. Plan Disqualification and Self-Correction Programs Disqualification Events Alternatives to Plan Disqualification - SCP, VCP, and Audit CAP Program Eligibility Consequences of Plan Disqualification 24. Federal Income Tax Withholding Federal Income Tax Withholding on Eligible Rollover Distributions That Are Not Rolled Over Federal Income Tax Withholding on Periodic and Nonperiodic Payments That Are Not Eligible Rollover Distributions 25. Distributions in Kind In General Optional Form of Benefit Rules Operational Rules Withholding Requirements Rollover Rules Treatment of Insurance Contracts Distribution of Employer Securities 26. Trustee-to-Trustee Transfers Retirement Plan Mergers, Consolidations, and Asset Transfers Application of the Merger, Consolidation, and Transfer Requirements to Retirement Plan Spinoffs Retirement Plan Mergers 27. Reporting Distributions: Form 1099-R General Requirements Line-by-Line Explanation Electronic Filing Correcting Form 1099-R Combined Federal/State Filing Program 28. Rollovers Review of the Basics Conduit IRAs Challenges in IRA Rollovers Advantages and Disadvantages of IRA Rollovers Roth IRAs 29. Lump-Sum Distributions Review Calculating Taxable Amounts Economic Issues Impact of Other Taxes Advantages and Disadvantages of Lump-Sum Distributions 30. Maximizing Retirement Benefits Basic Principle of Retirement Plan Accumulation Avoiding or Minimizing the 10 Percent Additional Income Tax on Early Distributions Stretch-Out Payments Naming a Charity as Beneficiary APPENDIX A. 120 Percent of Federal Midterm Rate APPENDIX B. Pre-GATTSection 417(e) Interest Rates APPENDIX C. 30-Year Treasury Securities Rates APPENDIX D. Single Life Table APPENDIX E. Joint Life and Last Survivor Table APPENDIX F. Mortality Tables APPENDIX G. Determination of HCEs APPENDIX H. Minimum Percent Value Segment Rates Tables Cases Internal Revenue Code Sections Treasury Regulations Roth IRA Answer Book, Sixth Edition Gary S. 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Roddy 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 pena more... Add to cart   |  Price: $355.00  |  ISBN: 9780735581708  |  Format: Hardcover  Imprint: Aspen Publishers  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... Add to cart   |  Price: $370.00  |  ISBN: 9781454808527  |  Format: Hardcover  Imprint: Aspen Publishers  5500 Preparer's Manual for 2012 Plan Years Janice M. 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Add to cart   |  Price: $355.00  |  ISBN: 9780735581753  |  Format: Looseleaf  Imprint: Aspen Publishers  Individual Retirement Account (IRA) Answer Book, Nineteenth Edition Martin Fleisher, Jo Ann Lippe Individual Retirement Account Answer Book is designed to provide quick, accurate, and timely information pertaining to traditional and Roth IRAs that concerns accountants, attorneys, financial planners, mutual fund brokers, and other pension professionals. The Nineteenth Edition provides more... Add to cart   |  Price: $369.00  |  ISBN: 9781454808596  |  Format: Hardcover  Imprint: Aspen Publishers