U.s. Master Pension GuideWolters Kluwer, 2004 M04 1 - 1065 páginas |
Dentro del libro
Resultados 1-5 de 72
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Contenido
Paragraph | 42 |
Trusteed and Annuity Plans Distinguished 115 | 48 |
STOCK OWNERSHIP PLANS | 55 |
Qualification Obtaining | 68 |
Advantages of Plan QualificationObtaining Qualified Status | 69 |
Requesting Determination Letters from the IRS 235 | 74 |
Volume Submitter Plans 253 | 80 |
Exhaustion of Administrative Remedies 280 | 86 |
Separate Lines of Business | 345 |
Funding and Actuarial Requirements | 357 |
Assignment and Alienation of Benefits | 425 |
Qualified Domestic Relations Orders QDROs | 431 |
Joint and Survivor Annuities | 443 |
Required Distributions From Qualified Plans | 457 |
Taxation of Distributions | 475 |
Loans to Employees by Qualified Plans | 517 |
Paragraph | 92 |
Basic Plan Qualification Rules | 93 |
Establishment of Plan by Employer 315 | 98 |
Employer or Employee Contributions 318 | 104 |
ProfitSharing and Stock Bonus Plans 339 | 110 |
Audit Closing Agreement Program 366 | 118 |
Limits on Benefits and Contributions | 123 |
Contributions and Deductions | 143 |
Church Plans | 160 |
Minimum Participation Standards | 170 |
Plans With Full Vesting 725 | 176 |
Controlled Groups Treated as Single Employer 765 | 182 |
Vesting and Accrual of Benefits | 185 |
TopHeavy Plan Rules | 227 |
Coverage Requirements | 245 |
Nondiscrimination Rules | 281 |
Permitted Disparity | 333 |
Withholding Rules | 531 |
Reporting to Government Agencies and Participants | 543 |
Fiduciary Responsibility | 569 |
Prohibited Transactions | 615 |
Interference with Protected Rights Under ERISA | 685 |
Claims Procedures Under ERISA | 691 |
ERISA Civil Enforcement and Procedure | 697 |
SingleEmployer Plan TerminationsPlan Mergers | 733 |
For More Information | 795 |
Multiemployer Plans and Withdrawal Liability | 803 |
401k PlansSpecial Rules | 867 |
ESOPs Special Rules | 953 |
TaxSheltered AnnuitiesSpecial Rules | 995 |
IRAS SEPs Keogh PlansSpecial Rules | 1031 |
Nonqualified Plans and Stock Arrangements | 1087 |
1113 | |
Términos y frases comunes
107-16 Economic Growth accrual accrued benefit actuarial addition aggregate allocation amount annual applicable CCH PENSION PLAN CCH Pointer Code Sec corporation coverage current liability deduction defined benefit plan defined contribution plan elective contributions elective deferrals employee benefit employee benefit plan employee's employer contributions employer securities ERISA Reg ERISA Sec ESOP exceed excise tax exemption fiduciary filed funding method funding standard account Growth and Tax highly compensated employees income investment IRS Reg limit loan matching contributions merger minimum funding multiemployer plan nondiscrimination notice participant's payment PBGC Reg PENSION PLAN GUIDE percentage period plan administrator plan amendment plan assets plan participants plan sponsor plan termination plan's premium prior Proc prohibited transaction qualified plan retirement plan rules safe harbor satisfy Schedule stock bonus subject to sunset sunset after 2010 survivor annuity tion treated trust unfunded vested benefits withdrawal liability