Pension Answer Book 2010 Edition

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9780735581746: Pension Answer Book 2010 Edition

The 2010 Pension Answer Book covers the most recent legislative, regulatory, and case law developments so you're never without the information you need to detect compliance and regulatory issues - ensuring you make the right decisions and avoid potential problems.

Not Just the Bestselling, It's the Best - Period!

The 2010 Pension Answer Book is a library unto itself, probing, explicating, and elucidating the most recent laws, regulations, private rulings, and court decisions that affect pensions. The advantages of owning this reference source are apparent after the very first consultation. Don't deny yourself and your clients this valuable research tool.

Exclusive Q & A Format!

The 2010 Pension Answer Book is not only comprehensive in scope, but remarkably accessible, too. Clear, jargon-free language and an efficient question-and-answer format combine to speed your research every time. No wonder it's found on the desks of professionals and academics alike.

Always Up-To-Date...Always Accurate!

Renowned pension expert Stephen J. Krass provides rigorous updates that regularly re-establish this remarkable volume as the definitive work of its kind. No matter what type of defined benefit, defined contribution or combo plan you’re working with, The 2010 Pension Answer Book will give you the up-to- date, reliable answers you need.

The 2010 Pension Answer Book has been fully updated to reflect the changes made by The Worker, Retiree, and Employer Recovery Act of 2008 (WRERA 2008), the Revenue Rulings, Revenue Procedures, Notices, Announcements, and Private Letter Rulings issued by IRS, Opinion Letters and Interpretive Bulletins issued by DOL, final and proposed regulations issued by both IRS and DOL, and important case decisions.

Discussed in The 2010 Pension Answer Book are the following:

  • Provisions of WRERA 2008
  • IRS guidelines to address potentially abusive arrangements referred to as Rollovers as Business Start-ups (ROBS)
  • A plan's prospective elimination of a death benefit
  • Effect of 2009 RMD suspension on Eligible rollover distributions, Notice of written explanation of the direct rollover requirement, 20 percent mandatory income tax withholding
  • Update on conduit and passthrough trusts for RMD purposes
  • Modification of the overall deduction limit for employers that maintain one or more defined contribution plans and one or more defined benefit plans
  • Net unrealized appreciation and the immediate exercise of a put option
  • United States Supreme Court decision concerning the waiver of a plan benefit by a former spouse
  • IRS advice concerning tax consequences of plan loans and hardship distributions
  • 10 percent penalty tax on early distributions and the suspension of 2009 RMDs
  • New Section 402(f) safe harbor notices regarding explanation of tax effects of a plan distribution
  • ERISA preemption of state law
  • Self-directed account plans
  • DOL guidance concerning employee benefit plan investments in economically targeted investments
  • DOL guidance with regard to the obligations of plan fiduciaries concerning shareholder rights
  • DOL final regulations concerning the prohibited-transaction exemptions for investment advice and cross-trading
  • PBGC guidance regarding lump-sum valuations for terminating single-employer plans
  • IRS final regulations concerning automatic contribution arrangements and permissible withdrawals from such arrangements
  • IRS proposed regulations to reduce or suspend an ADP test or an ACP test safe harbor nonelective contribution
  • Paid time off plans and 401(k) plans
  • Three new cases on 401(k) plan loans and bankruptcy proceedings
  • IRS revenue procedure permitting multiemployer plan sponsors to request an extension of the amortization period for unfunded liability
  • New rules for Roth IRA conversions in 2010
  • Doubling up of elective deferrals to 403(b) contracts and Section 457(b) plans
  • IRS prototype plan language and draft guidance on an opinion letter program for 403(b) plans

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