Cash Balance Plan Answer Book - Schwallie, Daniel

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Résumé :

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 Qandamp...

Sommaire:
A format, the Cash Balance Plan Answer Book is a user-friendly guide that explains the fundamentals of cash balance plans and how and when to use them. This unique resource provides support as you consider - and implement - cash balance plans.

Cash Balance Plan Answer Book enables you to:

• Determine whether cash balance plans are right for your company or your clients
• Explain exactly how cash balance plans work
• Clarify how cash balance plans can be used with traditional retirement plans or 401(k) plans for the benefit of both the plan sponsor and participants
• Advise clients and executives on the pros and cons of cash balance plans
• Guide your company or clients through the effective implementation of cash balance plans
• Answer any cash balance plan question that comes up along the way

Here is just a sampling of the over-500 key questions that are answered in this one-of-a-kind resource:

• How prevalent are cash balance plans?
• Are there advantages of a cash balance plan over a defined contribution plan?
• What types of business considerations would cause an employer to prefer a cash balance plan over a traditional defined benefit pension plan?
• How have traditional plans been converted to cash balance plans?
• What rules does the PPA create for cash balance plans?
• How does the PPA change the age discrimination rules for cash balance plans?
• How are qualified domestic relations orders (QDROs) administered under a cash balance plan?
• What special considerations apply to cash balance plans for accrual rule purposes?
• Are there special considerations when terminating a cash balance plan?
• What special issues may apply to plans converted to cash balance before the PPA?

You'll also receive:

• Planning tips - to get you on the right track from the start
• Examples - to clarify complex issues
• Cautions - to help you avoid pitfalls
• Explanations of the law - to make sure you understand all the rules and regulations

The Third Edition of Cash Balance Plan Answer Book has been updated to include:

• Expanded discussion of pension equity plans
• Updates for the 2014 hybrid plan regulations
• Revised treatment of cash balance and pension equity plans under the final hybrid plan regulations with respect to whipsaw and age discrimination
• Discussion of new pre-approved cash balance plan document program of Revenue Procedure 2015-36
• Overview of 2015 proposed DOL fiduciary rules
• And much more!