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Title:

Cash balance plan answer book : 2018 cumulative supplement / Daniel P. Schwallie, Barbara J. Hogg, Eric A. Keener, Paul W. Rangecroft.

Edition:

Third edition.

Publisher:

Wolters Kluwer,

Copyright Date:

2018

Description:

1 unpaged volume ; 26 cm

Subject:

Defined benefit pension plans--Law and legislation--United States.
Old age pensions--Law and legislation--United States.
Defined benefit pension plans--United States.
Old age pensions--United States.
Defined benefit pension plans.
Defined benefit pension plans--Law and legislation.
Old age pensions.
Old age pensions--Law and legislation.
United States.

Other Authors:

Schwallie, Daniel Phillip, author.
Hogg, Barbara J., author.
Keener, Eric A., author.
Rangecroft, Paul W., author.

Notes:

Includes bibliographical references and index.

Contents:

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.

ISBN:

1454884339
9781454884330

OCLC:

(OCoLC)1050360757

Locations:

OVUX522 -- University of Iowa Libraries (Iowa City)