Complete, Accurate Answers to Nearly 1,500 Defined Benefit Questions! Defined Benefit Answer Book, Fifth Edition by G. Neff McGhie List Price: $339.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9781454810285 Hardcover: 630 pages Publication Cycle: Supplemented annually Last Updated: 11/21/2012 Automatic Supplementation More Info. Available: Item ships in 3-5 Business Days

The brand-new Fifth Edition of Defined Benefit Answer Book provides expert guidance on the complex rules governing defined benefit pension plans. In this comprehensive resource, you are guided, step by step, through the maze of factors that must be considered when designing and administering these plans. Among the crucial questions answered are: Does a company's financial stability affect plan design? Can plans be designed to provide enhanced benefits to key employees? Are there ways of establishing hours of service without counting actual hours? Can a defined benefit plan be designed so that there is no discrimination testing each year? Can a defined benefit plan be designed to primarily benefit the key employees? Are there any advantages to having a defined contribution plan and a defined benefit plan together, and how are they administered? What must an employer do to satisfy minimum funding requirements after PPA? What restrictions are imposed if a plan is considered underfunded after PPA? What distribution election forms must be provided to a participant? How can a QDRO be prepared for a defined benefit plan? How are maximum benefit limitations determined under a plan? How are benefits calculated and converted to alternate forms of payment? How does the funding of a plan affect benefit distributions? What administrative issues must be considered for a plan that is covered by the Pension Benefit Guaranty Corporation? How are cash balance plans similar and different from traditional defined benefit plans? And much more! The Fifth Edition to Defined Benefit Answer Book has been completely updated to include: A new chapter on funding-based benefit restrictions under the Pension Protection Act of 2006 (PPA) A completely revised chapter on minimum funding standards A complete analysis of the final Code Section 415 regulations and their effect on defined benefit plans An updated chapter on freezing defined benefit plans to help administrators through the rough economic times A revised chapter on administration of cash balance plans, including final and proposed regulations and a discussion of requirements related to age A revised chapter on Schedules SB and MB forms for 2008, 2009, 2010, and 2011 Examples and information regarding the changes made to defined benefit plans under PPA; fully updated for the regulations issued to date regarding: Minimum required funding changes Maximum deductions of contributions Employee notices Consequences of underfunding Distributions Funding relief A chapter dedicated to defined contribution administrators who wish to learn about defined benefit plans - fully updated for PPA guidance Guidance on funding relief under the Pension Relief Act of 2010 (PRA) End-of-year valuation date guidance under PPA View the Highlights for this title. 1. Defined Benefit Plans: An Overview Basics Benefits Funding of a Defined Benefit Plan PBGC Plan Termination Administrative Timeline 2. Characteristics of a Defined Benefit Plan General Characteristics and Qualifications of Qualified Plans Coverage Requirements of Defined Benefit Plans Benefits Funding Fiduciary Responsibilities 3. Plan Design The Basics Employer Objectives Demographics Plan Sponsor Structure Types of Defined Benefit Formulas Additional Limitations and Testing Additional Factors 4. Hybrid Plans The Basics Target Benefit Plans Floor-Offset Plans Cash Balance Plans Pension Equity Plans Eligible Combined Plans 5. Special Employers and Plans Small Businesses; Top-Heavy Plans Tax-Exempt Employers; Church Plans Governmental Plans Multiemployer Plans 6. Eligibility—Coverage and Participation Eligibility Coverage Requirements Participation The Employer Leased Employees 7. Measuring Service The Importance of Service Hour of Service Computation Periods Year of Service Break in Service Elapsed Time Affiliated Employers and Transfers in and Out of Covered Service 8. Vesting Vesting Schedules Year of Service Forfeiture Plan Termination Protected Benefits 9. Plan Benefits/Accrued Benefits Benefit Formulas Accrued Benefits Benefit Service Forms of Benefit Payment Minimum Top-Heavy Benefits Compensation Used for Benefits Employee Contributions Benefit Accruals After Normal Retirement Age 10. Safe Harbor Benefit Formulas Definitions Discrimination Tests Covered Compensation Adjustments and Actuarial Equivalency Limitations Past-Service Credits 11. Advanced Plan Design The General Test Normalizing a Benefit Miscellaneous Testing Concerns Fresh Starts Past-Service Grants Compensation Issues Optional Testing Items Cross-Testing Combination Defined Benefit/Defined Contribution Plans Case Study 12. Maximum Plan Benefits Limitations on Annual Benefits Limitations on Lump-Sum Payments Compensation Limitations 13. Minimum Required Contributions Minimum Funding for Single-Employer Defined Benefit Plans At-Risk Calculations Waivers of Minimum Funding Changes in Funding Method Amendments Other Factors That May Affect Funding Funding Relief for 2008–2011 Plan Year End-of-Year Valuations Asset Calculations Funding Elections Quarterly Contributions Liquidity Requirements Funding of AncillaryBenefits Short Plan Year Changing the Funding Method Multiple Employer Plans Prior to PPA Multiemployer Pension Plans 14. Deductions Deduction Limits After PPA Other Deduction Issues Timing of Contributions and Deductions Factors Affecting Deduction Limits Deductions for Owner-Employee Sponsored Plans Deductions of Plan Expenses and Fees Short Years Deduction Limits Pre-PPA 15. Valuation of Liabilities and Assets Actuarial Liabilities Valuation of Actuarial Liabilities Calculation of Liabilities Valuation of Assets 16. Census Data and Demographics Census Data Mortality Tables 17. The Role of the Enrolled Actuary Definition of Actuary Selecting Actuarial Assumptions Actuarial Standards and Code of Conduct ASOP Nos. 4 and 23 ASOP No. 27 ASOP No. 41 Other Standards of Practice 18. Cash Balance Plans Safe Harbor Nondiscrimination Requirements Related to Benefits Other Requirements Nondiscrimination Regulations Related to Age Vesting and Distributions Legal Issues 19. 412(e)(3) Defined Benefit Plans (Formerly 412(i) Defined Benefit Plans) Basics of 412(e)(3) Nondiscrimination Requirements Top-Heavy Requirements Conversions Advantages and Disadvantages 20. Ancillary Benefits General Restrictions Disability Benefits Preretirement Death Benefits Early Retirement Benefits 414(k) Accounts Medical Expense Accounts Deferred Retirement Option Program 21. Distribution of Benefits Administrative Requirements Form of Benefits Time of Payment QJSA Rules Death Benefits and the QPSA Rules Suspension of Benefits Required Minimum Distributions Assignment and Alienation of Benefits Taxation of Distributions Lost Participants 22. Funding-Based Restrictions Funding-Based Benefit Restrictions Under Code Section 436 AFTAP Calculations Benefit Restrictions ERISA Section 101(j) Notices 23. Qualified Domestic Relations Orders General Rules and Considerations Elements of a QDRO Alternate Payees Amount of Assigned Benefit Form of Payment Timing of QDRO Benefit Payment Death of Parties QDRO Policy and Procedure 24. Pre-PPA Funding Methods Funding Method Basics Unit Credit/Accrued Benefit Funding Method Aggregate Funding Method Individual Aggregate Funding Method Entry Age Normal Funding Method Frozen Initial Liability Funding Method Attained Age Normal Funding Method Individual Level Premium (ILP) Funding Method Comparison of Funding Methods Funding Method Requirements Funding of Life Insurance and Other Ancillary Benefits Changing a Funding Method Consulting Issues 25. Pension Benefit Guaranty Corporation Coverage Premiums Participant Notification Requirements Reportable Events ERISA Section 4010 Annual Reports Section 4062(e) Event 26. Frozen Defined Benefit Plans Notice Requirements Funding Requirements Regulatory Requirements Alternatives to a Freeze 27. Plan Termination Termination Procedures Reporting to the IRS Standard Terminations . Missing Participants . Standard Termination Audits by the PBGC Distress Terminations PBGC Benefits and Coverage Bankruptcy-Related Terminations with the PBGC Surplus Assets Underfunded Plans 28. Mergers and Acquisitions Corporate Transactions Document and Operational Review Ongoing Plan Considerations Plan Transactions Asset Allocation Administrative Requirements 29. Fiduciary Responsibility The Basics Fiduciary Duties The Fiduciary Cofiduciaries Prohibited Transactions Fiduciary Liability Investments Correction of Plan Defects 30. Employee Communication Benefits and Rights Under the Plan Summary Plan Descriptions and Summary of Material Modifications Annual Funding Notice Suspension of Benefits Notice Funding Distribution Plan Amendment and Termination Miscellaneous 31. Government Reporting and Disclosure Summary of Forms Due Dates 32. Schedules SB and MB Issues What Must Be Filed 2008–2011 Schedules SB and MB Line-by-Line Explanations for Schedule SB Other Schedule SB/MB Issues 33. Financial Accounting Standards Codification ASC 715 ASC 960 Worksheets for ASC 715 and ASC 715 Accounting ASC 715 Standard Pension Audit Confirmation Letter APPENDIX A - 2012, 2011, 2010, 2009, 2008, 2007, 2006, 2005, 2004, 2003, 2002, and 2001 Covered Compensation Tables APPENDIX B - Annual Annuity Purchase Rates APPENDIX C - Rates of Turnover APPENDIX D - 2011 Schedule SB and 2011 Schedule MB (Form 5500) APPENDIX E - Actuarial Code of Conduct TABLES Internal Revenue Code Sections Treasury Regulations Revenue Procedures Revenue Rulings Notices, Letter Rulings, and Announcements ERISA Sections DOL Regulations, Letters, Releases, etc Pension Benefit Guaranty Corporation Regulations, Letters, Forms, etc. Accounting and Actuarial Standards Pension Protection Act of 2006 Table of Cases Cash Balance Plan Answer Book, Second Edition Daniel Schwallie, Barbara Hogg, Paul Rangecroft, Eric Keener Cash Balance Plan Answer Book is the only resource that provides reliable answers to over 500 cash balance plan questions. Logically organized in the popular Q&A format, the Cash Balance Plan Answer Book is a user-friendly guide that explains the fundamentals of cash balance plans and how a more... Add to cart   |  Price: $365.00  |  ISBN: 9780735508934  |  Format: Hardcover  Imprint: Aspen Publishers  ERISA Fiduciary Answer Book, Sixth Edition Tess J. Ferrera Be aware of your fiduciary responsibilities and how to handle them safely with ERISA Fiduciary Answer Book . This expert reference book clearly explains every aspect of ERISA fiduciary duty, providing information, guidance, and advice on prohibited transactions, investments, fiduciary liability, more... Add to cart   |  Price: $335.00  |  ISBN: 9780735591189  |  Format: Hardcover  Imprint: Aspen Publishers  Journal of Pension Planning & Compliance Bruce J. McNeil The Journal of Pension Planning & Compliance is the leading source for in-depth coverage of pension compliance and design issues. From complex plan qualification problems to new developments in employee benefits to the latest legislative news, the Journal targets the full range of critic more... Add to cart   |  Price: $449.00  |  PIN: SS01482181  |  Format: Paperback  Imprint: Aspen Publishers  Qualified Domestic Relations Order (QDRO) Handbook, Third Edition Gary A, Shulman Widely recognized as the definitive work on the topic, Qualified Domestic Relations Order Handbook , written by Gary A. Shulman, turns the most confusing QDRO issues into clear answers and step-by-step guidelines. Drawing on years of experience, Shulman steers you past the QDRO pitfalls, with e more... Add to cart   |  Price: $355.00  |  ISBN: 9780735559769  |  Format: Looseleaf  Imprint: Aspen Publishers  Qualified Domestic Relations Order (QDRO) Answer Book, Fifth Edition Mark W. Dundee Aspen Publishers' Qualified Domestic Relations Order Answer Book's timesaving question-and-answer format cuts through the complexities of preparing, reviewing and administering QDROs and QMCSOs. For over 800 QDRO-related questions, you receive instant, authoritative answers and insights that  more... Add to cart   |  Price: $355.00  |  ISBN: 9780735508873  |  Format: Hardcover  Imprint: Aspen Publishers  Pension and Employee Benefits - Code - ERISA - Regulations (4 Volumes), as of January 1, 2013 Wolters Kluwer For a reliable and convenient resource for current pension and benefits law and regulations, turn to the Pension and Employee Benefits Code ERISA Regulations as of January 1, 2013 (4 Volumes) . This series provides an authoritative and comprehensive reference to the full text of benefits-relat more... Add to cart   |  Price: $225.00  |  PIN: TA05981500  |  Format: Paperback  Imprint: Aspen Publishers  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... Add to cart   |  Price: $375.00  |  ISBN: 9781454808619  |  Format: Hardcover  Imprint: Aspen Publishers