The Pension Answer Book 2002

Krass, Stephen J.

Reference

Aspen Law & Business

For more than two decades, professionals have been turning To The Pension Answer Book for fast, authoritative information on the maze of laws and regulations, private rulings, and court decisions relating to pensions. The 2004 Edition includes: Comprehensive proposed regulations affecting 401(k) plans Revisions to EPCRS ESOP tax shelter abuses by S Corporations Issues surrounding the final required minimum distribution regulation New problems for cash balance plans New rules for substantially equal periodic payments Consequences of a plan overpaying a participant Can a participant sell an insurance policy to a plan for nothing? Final regulations regarding retroactive annuity starting dates Final regulations on plan loans New rules regarding hardship waivers for failed rollovers IRS proposed regulations regarding the anti-cutback rule New IRS Revenue Ruling clarifying restorative payment rules IRS proposed regulations on demand IRAs and deemed Roth IRAs

The Pension Answer Book 2004 (Pension Answer Book)

For more than a decade, professionals have been turning to The Pension Answer Book for fast, authoritative information on the maze of laws and regulations, private rulings, and court decisions relating to pensions. Covering the full spectrum of pension issues in clear, nontechnical language, The Pension Answer Book comprehensively addresses topics such as: * Types and choices of plans * Highly compensated employees * Eligibility and participation * Contribution and benefit * Limitations * Funding requirements * Taxation of distribution * Determination letters * Fiduciary responsibilities * Prohibited transactions * Multiemployer plans * Tax-sheltered annuities * And more. You'll also find practical, timesaving features: * Full annotations to relevant laws and regulations * Complete listings of questions at the front of the book * Tables of regulations and cases * Full index and glossary * Grouping of all quest

The Pension Answer Book 2005

Utilizing a question and answer format, the authors (of the New York City law firm Krass, Snow &amp; Schmutter, P.C.) present a single-volume reference work for pension professionals working in the United States. The work has been updated to take into account the new Working Families Tax Relief Ac of 2004 and the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, among other legislative and regulatory changes. The volume's 36 chapters cover types and choices of plans, highly compensated employees, requirements for qualification, eligibility and participation, contribution and benefit limitations, permitted disparity, funding requirements, vesting, distribution requirements, tax and insurance issues, determination letters, IRS and Department of Labor correction programs, reporting requirements, and fiduciary responsibilities. They also describe the different types of plans, including top-heavy plans, 401 (k) plans, employee stock ownership plans, multiemployer plans, Roth IRAs, simplified employee pensions, saving incentive match plan for employees, rollovers, and tax-sheltered annuities. An appendix provides tables detailing IRC sections, Treasury regulations, ERISA sections, Department of Labor regulations, revenue rulings and procedures, letter rulings, notices and announcements, cases, and PBGC--Pension Benefit Guaranty Corporation--related material. Annotation ©2006 Book News, Inc., Portland, OR (booknews.com)

The 2006 Pension Answer Book (Pension Answer Book)

Aspen Publishers

The 2007 Pension Answer Book is a comprehensive single-volume reference that is noted for its accuracy and reliability. It uses straightforward language that provides answers to all pension plan queries and it covers the full spectrum of pension topics - from funding requirements to taxation of distributions, from fiduciary responsibilities to employee stock ownership plans. The 2007 Pension Answer Book is, and has been for over two decades, the leading single-volume desk reference on the law of pensions. Professionals from many different industries turn to The 2007 Pension Answer Book for definitive answers to all of their pension-related questions. This complete source provides all the latest facts and guidelines you need to: select retirement plans that best reflect your companies needs, keep plans in compliance with the complex web of federal requirements and maximize tax advantages for employers and employees alike.The 2007 Pension Answer Book has been updated to include coverage of:The Pension Protection Act of 2006New rules regarding remedial amendment periods for individually designed and pre-approved plansIRS memorandium concerning the non-discrimination requirementsPhased retirement programsFinal 401(k) plan regulationsand more.

The 2007 Pension Answer Book

Wolters Kluwer Legal & Regulatory

The pension answer book

Business

Panel Publishers

The 2016 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 2016 Pension Answer Book is a library unto itself, probing, explicating, and elucidating the most recent laws, regulations, private rulings, and court decisions that affect retirement plans. The advantages of owning this reference source are apparent after the very first consultation. Don't deny yourself and your clients this valuable research tool.   Exclusive Q & A Format!    The 2016 Pension Answer Book is not only comprehensive in scope, but remarkably accessible, too. Clear, jargon-free language and an efficient question-and-answer format combine to speed your research every time. No wonder it's found on the desks of professionals and academics alike.   Always Up-To-Date...Always Accurate!    Renowned pension expert Stephen J. Krass provides rigorous updates that regularly re-establish this remarkable volume as the definitive work of its kind. No matter what type of defined benefit, defined contribution or combo plan you're working with, The 2016 Pension Answer Book  will give you the up-to-date, reliable answers you need.   The 2016 Pension Answer Book has been fully updated to reflect the changes made by the Revenue Rulings, Revenue Procedures, Notices, Announcements, and Private Letter Rulings issued by IRS, Opinion Letters and Interpretive Bulletins issued by DOL, final and proposed regulations issued by both IRS and DOL, and important case decisions. Additionally, it includes updated guidance and discussions on:    IRS further guidance on the application of the Windsor and Obergefell  decisions   New ruling on floor-offset arrangements   Final regulations on hybrid defined benefit plans   Self-employed individual's plan contribution deduction   Updated covered compensation tables   Suspension of benefits in a multiemployer plan in critical and declining status   Administration proposals affecting required minimum distributions   Administration proposal limiting aggregate retirement account accumulations   And much more

Business & Money

Personal Finance

The 2014 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 2014 Pension Answer Book is not only comprehensive in scope, but remarkably accessible, too. Clear, jargon-free language and an efficient question-and-answer format combine to speed your research every time. No wonder it's found on the desks of professionals and academics alike.
Always Up-To-Date...Always Accurate! 
 Renowned pension expert Stephen J. Krass provides rigorous updates that regularly re-establish this remarkable volume as the definitive work of its kind. No matter what type of defined benefit, defined contribution or combo plan you're working with, The 2014 Pension Answer Book will give you the up-to-date, reliable answers you need.
The 2014 Pension Answer Book has been fully updated to reflect the changes made by the Revenue Rulings, Revenue Procedures, Notices, Announcements, and Private Letter Rulings issued by IRS, Opinion Letters and Interpretive Bulletins issued by DOL, final and proposed regulations issued by both IRS and DOL, and important case decisions.
The following topics are discussed in The 2014 Pension Answer Book:
<ul>
<li>The Windsor decision, redefining: <ul>
<li>Spouse</li>
<li>Husband and wife </li>
<li>Husband</li>
<li>Wife</li>
<li> Marriage</li>
</ul>
</li>
<li>For 2013, increases in the dollar limitation applicable to the annual retirement benefit under a defined benefit plan ($205,000), the annual addition under a defined contribution plan ($51,000), compensation ($255,000), and elective deferrals under 401(k) and 403(b) plans ($17,500)</li>
<li>Self-employed individual's plan contribution deduction </li>
<li>Updated covered compensation tables</li>
<li>Amendments of annual funding notice requirements</li>
<li> More IRS rulings on minimum funding waivers</li>
<li>Section 204(h) Notice </li>
<li>Waiver of spousal benefits in: <ul>
<li>Antenuptial agreements</li>
<li> Postnuptial agreements</li>
<li>Divorce decisions</li>
</ul>
</li>
<li>IRS concern with automatic revocation of spouse as beneficiary</li>
<li>IRS frequently asked questions (FAQs) regarding required minimum distributions</li>
<li> More rulings on required minimum distributions</li>
<li>Participant loans where employer maintains more than one plan</li>
<li>The 10 percent tax on early distributions</li>
<li>Modifications of the IRS determination letter program </li>
<li>Updated Employee Plans Compliance Resolution System (EPCRS) </li>
<li>More on the Delinquent Filer Voluntary Compliance (DFVC) Program </li>
<li>Penalties for not producing requested documents</li>
<li>Failure to timely deposit employee salary deferrals </li>
<li>DOL guidance on application of ERISA to certain cleared swap transactions</li>
<li>DOL advice concerning contribution of a single parcel of employer real property to a pension plan</li>
<li>DOL proposed amendments regarding abandoned plans </li>
<li>Final report of results of IRS compliance questionnaire sent to 401(k) plan sponsors</li>
<li>More on employer stock ownership plan (ESOP) stock-drop case</li>
<li>Multiemployer plans and inadequate recording keeping of work performed</li>
<li>Multiemployer plan withdrawal liability decisions</li>
<li>IRAs and bankruptcy</li>
<li>403(b) plan determination letter program</li>
</ul>

The Pension Answer Book 2014

The 2018 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 2018 Pension Answer Book is a library unto itself, probing, explicating, and elucidating the most recent laws, regulations, private rulings, and court decisions that affect retirement plans. The advantages of owning this reference source are apparent after the very first consultation. Don't deny yourself and your clients this valuable research tool. Exclusive Q &amp; A Format! The 2018 Pension Answer Book is not only comprehensive in scope, but remarkably accessible, too. Clear, jargon-free language and an efficient question-and-answer format combine to speed your research every time. No wonder it's found on the desks of professionals and academics alike. Always Up-To-Date...Always Accurate! Renowned pension expert Stephen J. Krass provides rigorous updates that regularly re-establish this remarkable volume as the definitive work of its kind. No matter what type of defined benefit, defined contribution or combo plan you’re working with, The 2018 Pension Answer Book will give you the up-to-date, reliable answers you need. The 2018 Pension Answer Book has been fully updated to reflect the changes made by the Revenue Rulings, Revenue Procedures, Notices, Announcements, and Private Letter Rulings issued by IRS, Opinion Letters and Interpretive Bulletins issued by DOL, final and proposed regulations issued by both IRS and DOL, and important case decisions. Discussed in The 2018 Pension Answer Book are the following: <ul>
<li>IRS internal guidance for its agents who are reviewing benefit formulas in cash balance plans</li> <li>IRS Field Directive providing guidance to its agents on the application of accrued benefit rules to pending requests for determination letters by pension equity plans (PEPs)</li> <li>IRS guidance regarding the applicability of the market rate of return limitation rules to certain defined benefit plans</li> <li>Extension of temporary nondiscrimination relief for closed defined benefit plans</li> <li>More on professional employer organizations (PEOs) and Certified Professional Employer Organizations (CPEOs)</li> <li>For 2018, the dollar limitation applicable to the annual retirement benefit under a defined benefit plan ($220,000), the annual addition under a defined contribution plan ($55,000), compensation ($270,000), and the elective deferral limit ($18,500) all increased</li> <li>Self-employed individual's plan contribution deduction</li> <li>IRS guidance on steps needed to request approval for substitute, plan-specific mortality tables</li> <li>IRS updated regulations providing mortality tables</li> <li>IRS updated guidance concerning approval for a change to the funding method used to determine the minimum funding standard</li> <li>More IRS rulings on minimum funding waivers</li> <li>More IRS rulings on extension of the amortization period</li> <li>Model amendments concerning bifurcated benefit distribution options</li> <li>IRS proposed regulations to update the final regulations regarding the minimum present value requirements and to eliminate certain obsolete provisions</li> <li>More cases on claims for benefits</li> <li>IRS advice that a plan administrator may require the plan participants to receive required minimum distributions (RMDs) on a date specified in the plan document or on a date chosen by the plan administrator</li>
</ul>

The 2018 Pension Answer Book

Education & Reference

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Books by Krass, Stephen J.

See the best price to sell, buy, or rent books by Krass, Stephen J.. BookScouter helps to compare book prices from 25+ online bookstores and 30+ buyback vendors with a single search.

The Pension Answer Book 2002

The Pension Answer Book 2004 (Pension Answer Book)

The Pension Answer Book 2005

The 2006 Pension Answer Book (Pension Answer Book)

The 2007 Pension Answer Book

The pension answer book

The pension answer book

The pension answer book

The Pension Answer Book 2014

The 2018 Pension Answer Book