Pension Distribution Answer Book [Hardcover]

Melanie N. Aska Knox (Author), Joan Gucciardi (Author)

Book Description

ISBN-10: 073556003X | ISBN-13: 978-0735560031 | Publication Date: November 2006

Pension Distribution Answer Book covers all facets of qualified plan distributions, including in-service distributions, pre- and post-retirement distributions, and plan terminations. You get expert advice and practical tips on hundreds of complicated issues, from legal requirements, including ERISA and the new SBJPA provisions, to administrative and reporting requirements, to planning strategies to minimize taxes and penalties and maximize benefits and contributions. Coverage in the 2007 Edition includes: The Pension Protection Act of 2006 Impact and implications of the Pension Fund Equity Act of 2004 (PFEA) Proposed rules on distributing Roth 401(k) accounts from a 401(k) plan Special loan and withdrawal rules for taxpapers who suffered economic losses due to the hurricanes of 2005 Table of Contents In-Service Distributions Loans QDROs and Other Exceptions to the Anti-Alienation Rules Required Minimum Distributions Corrective Distributions Taxable Life Insurance Costs Bankruptcy Vesting Administrative Determination of Benefits Optional Forms of Benefit and Protected Benefits QJSA and QPSA Rules Retirement, Disability, and Death Other Termination Issues Restrictions on Distributions to Highly Compensated Employees Plan Termination Issues The Termination Process for PBGC-Covered Plans Underfunded Plans Taxation of Periodic Payments Taxation of Nonperiodic Payments Additional Taxes Direct Rollovers State Income Tax Withholding and FICA and FUTA Treatment Plan Disqualification and Self-Correction Programs Federal Income Tax Withholding Distributions in Kind Trustee-to-Trustee Transfers Reporting Distributions: Form 1099-R Rollovers Lump-Sum Distributions Maximizing Retirement Benefits

Product Details

• Hardcover: 1056 pages
• Publisher: Aspen Publishers (November 2006)
• Language: English
• ISBN-10: 073556003X
• ISBN-13: 978-0735560031
• Product Dimensions: 10.5 x 7 x 1.8 inches
• Shipping Weight: 3.4 pounds (View shipping rates and policies)
• Amazon Best Sellers Rank: #7,095,630 in Books (See Top 100 in Books)