Introduction -- Cash balance plan design -- Administration -- Conversions -- Age discrimination rules for cash balance plans -- Communication, reporting, and disclosure -- Plan costs -- Eligibility and vesting -- Distributions -- Accrual rules -- Coverage and nondiscrimination testing -- Top-heavy testing -- Investment of plan assets -- Plan termination -- Qualified domestic relations order (QDROs) -- Determination letters.
Summary:
"Cash Balance Plan Answer Book, Fourth Edition, provides a singular resource on cash balance plans, covering everything from creating to operating and closing a cash balance plan, including converting an existing defined benefit plan to a cash balance plan. It provides full coverage and clear insight into the effects of the Pension Protection Act of 2006, including all subsequent regulations and recent Internal Revenue Service guidance. Target audience: Practitioners in the field of employment law and human resouorces"-- Provided by publisher.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.