Intended for tax professionals, this reference book uses a question-and-answer format to provide information on SEP establishment and qualification, SEP and SARSEP documents, ERISA considerations, contribution and distributions, compensation, self-employment, top-heavy plans, social security, deduction of employer contributions, taxation of SEP contributions, elective deferrals, IRS and DOL, IRAs, and 401(k) plans. Appendices contain sample forms, sample notifications and notices, illustrations of selected examples, calculation tables, comparison charts, and other supplementary materials. Citations are provided as research aids. The authors are consultants. Annotation (c) Book News, Inc., Portland, OR (booknews.com)

Simple Sep Sarsep Answer Book

Business & Money

Gary S. Lesser

Susan D. Diehl

Personal Finance

Aspen Law & Business

In its coverage of all aspects of administration and operation of Roth IRAs, this valuable reference covers establishment, contributions, distributions, tax liability, favorable tax treatment, coversions, rollovers, annual contribution limits, reporting and more.

Roth IRA Answer Book, Fifth Edition

Robert S. Keebler

Gregory Kolojeski

Aspen Publishers

The third edition of this reference book is designed to advise pension consultants, financial planners, investment administrators, attorneys and brokers on consumer-directed health plans. The authors, who are all legal professionals and tax consultants, have compiled extensive research to offer specific answers for health savings account managers and other industry professionals. The new edition has been expanded to include new information on the Tax Relief and Health Care Act of 2006, the Working Families Tax Relief Act of 2004 and other new legal developments. Annotation ©2008 Book News, Inc., Portland, OR (booknews.com)

Health Savings Account Answer Book, Third Edition

Christine L. Keller

William F. Sweetnam

Human Resources

In quick-access, Q&amp;A format, Health Savings Account Answer Book cuts through the hype and current confusion surrounding HSAs; helps you accurately weigh all their pros and cons; and gives you the facts you need to make sound decisions...avoid pitfalls...answer employee challenges...and deal effectively with healthcare vendors. Health Savings Account Answer Book answers over 550 key questions on all aspects of HSA establishment, administration, and compliance-including rules and penalties, medical coverage, contributions and deductions, distributions, rollovers and transfers, fiduciaries, filing requirements, and more. Everything is explained clearly in plain English. Plus, this highly practical Answer Book gives you hundreds of real-life examples...practice pointers...notes and cautions...ready-to-use forms...citations to case law...charts...tables...and other valuable features to make it directly applicable and easy to use. Health Savings Account Answer Book, Fourth Edition has been updated to include: <ul>
<li> Discussion and analysis of the improvements made by the Tax Relief and Health Care Act of 2006 (TRHCA) </li> <li> Discussion of the prohibited transaction exemption under the Pension Protection Act of 2006 (PPA) </li> <li> Discussion of the new safe harbor conditions for an HSA to be exempt from ERISA </li> <li> Discussion of ERISA fiduciary rules and the consequences when an HSA is subject to ERISA </li> <li> Discussion of the advantages to an employer of allowing employees to contribute to HSAs on a pretax basis through an employer's cafeteria plan </li> <li> Changes and clarifications that were made under the final employer contribution comparability regulations and their significance </li> <li> Comparability issues for independent contractors, sole proprietors, partnerships, former employees, part-time employees, unionized employees, and others </li> <li> Examination of the mechanics of funding, prefunding, testing periods, and categories of coverage relating to comparable contributions </li> <li> Updated form filing requirements for HSA owners and contributing employers </li> </ul>

Health Savings Account Answer Book

Insurance

Aspen Publishers, Inc.

&lt;p> With &lt;b>SIMPLE, SEP, and SARSEP Answer Book&lt;/b>, you get clear explanations and proactive strategies for maximizing plan benefits and the tools for crunching the actual numbers. The book provides the most complete, up-to-date coverage on the establishment, operation, and termination of a SIMPLE, SEP or SARSEP program and answers tough questions about: &lt;/p> &lt;ul> &lt;li> Statutory requirements governing SEPs &lt;/li> &lt;li> Employer eligibility &lt;/li> &lt;li> Salary reduction contributions &lt;/li> &lt;li> Exclusions and contributions and their deductibility &lt;/li> &lt;li> Handling excess contributions &lt;/li> &lt;li> Fiduciary responsibilities &lt;/li> &lt;li> Preparation of documents for IRS approval &lt;/li> &lt;li> Tax planning opportunities &lt;/li> &lt;li> The Taxpayer Relief Act of 1997 &lt;/li> &lt;li> The IRS Restructuring and Reform Act of 1998 &lt;/li> &lt;/ul> &lt;p> &lt;/p>

SIMPLE, SEP and SARSEP Answer Book

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Books by Susan D. Diehl