Cover image for Pension planning : pension, profit-sharing, and other deferred compensation plans
Title:
Pension planning : pension, profit-sharing, and other deferred compensation plans
Author:
Allen, Everett T.
Edition:
Eighth edition.
Publication Information:
New York : Irwin/McGraw-Hill, [1997]

©1997
Physical Description:
x, 518 pages : illustrations ; 24 cm.
Language:
English
Added Author:
ISBN:
9780256136012
Format :
Book

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HD7105.35.U6 A44 1997 Adult Non-Fiction Central Closed Stacks
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Summary

Summary

This book can be used in continuing education courses and schools with strong insurance programs and/or human resource management programs which offer an upper-level elective on pension planning. Due to its strengths, this text has been used by the Certified Employee Benefits Program (CEBS) for several years.


Table of Contents

1 Development of Private Pension Plans
2 Benefit Plan Objectives
3 Defined Benefit vs. Defined Contribution Plans
4 Tax Law Qualification Requirement -Nontechnical-NEW!
5 Other (Non Tax) Legal Requirements
6 Money Purchase Pension Plans
7 Profit Sharing Plans
8 Thrift and Savings Plans
9 Employee Stock Ownership Plans
10 401(K) Plans
11 Simplified Employee Pensions/KEOGHs/IRAs (Non Rollover)
12 403 (B) Plans
13 Defined Benefit Plan Features
14 Hybrid Plans-NEW!
15 Tax Qualifications (Technical Aspects)-NEW!
16 Cost and Funding Considerations
17 Budgeting Pension Costs
18 Plan Termination Insurance
19 Investment Issues - Defined Contribution Plans-NEW!
20 Investment Issues - Defined Benefit Plans
21 Trust Fund/Special Annuity Contracts
22 Funding Vehicles
23 Employers Accounting for Pension Costs
24 Taxation of Distributions (including Rollover IRAs)
25 Nonqualified Retirement Arrangements-NEW!
26 Case Study-NEW!
Appendix A Social Security (Formerly Chapter 2)
Appendix B Multi-employer Plans-NEW!
Appendix C Public Plans (Including 457 Plans)-NEW!