PENSION PLANNING: Pension, Profit-Sharing, and Other Deferred Compensation Plans describes the process of pension planning. It provides the reader with pension plan features, costs, investment opportunities, and regulatory issues and assists in the evaluation of various types of plans. It is the most up-to-date book on pension planning, and it is adopted by the main association that focuses on this topic―the International Foundation of Employee Benefit Plans for the Certified Employee Benefit Specialist program.
Part I Environmental Influences on Private Pension Plans
Ch.1 Development of Private Pension Plans
Ch.2 Benefit Plan Objectives
Ch.3 Defined Contribution versus Defined Benefit Plans
Part II Tax and Legal Requirements
Ch.4 Tax Qualification Requirements
Ch.5 Tax Qualification Requirements Continued
Ch.6 Other Legal Requirements
Part III Defined Contribution Plans
Ch.7 Money Purchase Pension Plans
Ch.8 Profit-Sharing Plans
Ch.9 Savings Plans
Ch.10 Employee Stock Ownership Plans (ESOPs)
Ch.11 Cash or Deferred Plans Under Section 401(k)
Ch.12 Section 403(b) Plans
Part IV Defined Benefit Plans
Ch.13 Defined Benefit Plan Features
Ch.14 Cost and Funding Considerations
Ch.15 Budgeting Pension Costs
Ch.16 Plan Termination Insurance for Single-Employer Pension Plans
Part V Other Plans
Ch.17 Individual Retirement Arrangements
Ch.18 Keogh Plans, SEPs and SIMPLE Plans
Ch.19 Hybrid Retirement Plans
Ch.20 Executive Retirement Arrangements
Ch.21 Employee Stock Compensation Plans
Part VI Investing, Administration, and Taxation
Ch.22 Investment Issues for Defined Benefit Plans
Ch.23 Investment of Defined Contribution Plan Assets
Ch.24 Trust Fund Plans
Ch.25 Insured Funding Instruments
Ch.26 Employers’ Accounting for Pensions
Ch.27 Taxation of Distributions