Consisting of a straightforward, easy-to-use, question-and-answer format this edition provides the most current, practical information on all aspects of establishing, managing, and administering the 401(k) plan. Addresses the benefits to employer and employee of a 401(k) plan, qualification and ERISA requirements, the tax consequences for all parties and 401(k) variations. Discusses deferred compensation arrangements that are not qualified as cash or deferred arrangements described under Code Section 401(k). Includes helpful examples, sample language and all the essential forms, documents, and other work papers.
