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02435aam a2200373 i 4500 001 4A10AA364EAA11EDAB62559A42ECA4DB 003 SILO 005 20221018010048 008 220923t20212021nyua b 001 0 eng d 020 $a 1543836178 020 $a 9781543836172 035 $a (OCoLC)1345543348 040 $a NUI $b eng $e rda $c NUI $d SILO 043 $a n-us--- 050 4 $a KF3510 $b .S392 2021 100 1 $a Schwallie, Daniel Phillip, $e author. 245 10 $a Cash balance plan answer book : $b 2021 cumulative supplement / $c Daniel P. Schwallie, Barbara J. Hogg, Eric A. Keener, Paul W. Rangecroft. 250 $a Fourth edition. 264 1 $a New York : $b Wolters Kluwer, $c [2021] 300 $a 1 volume (various pagings) : $b illustrations ; $c 26 cm 520 $a "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"-- $c Provided by publisher. 504 $a Includes bibliographical references and index. 505 0 $a 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. 650 0 $a Defined benefit pension plans $x Law and legislation $z United States $v Miscellanea. 650 0 $a Old age pensions $x Law and legislation $z United States $v Miscellanea. 650 0 $a Defined benefit pension plans $z United States $v Miscellanea. 650 0 $a Old age pensions $z United States $v Miscellanea. 655 7 $a FAQs. $2 lcgft 700 1 $a Hogg, Barbara J., $e author. 700 1 $a Keener, Eric A., $e author. 700 1 $a Rangecroft, Paul W., $e author. 941 $a 1 952 $l OVUX522 $d 20231117023857.0 956 $a http://locator.silo.lib.ia.us/search.cgi?index_0=id&term_0=4A10AA364EAA11EDAB62559A42ECA4DBInitiate Another SILO Locator Search