The Pension Distribution Answer Book 2004

The Economic Growth and Tax Relief Reconciliation Act (2001) and Job Creation and Workers' Assistance Act (2002) have brought a significant amount of change to pension distribution rules and practices. Writing for fellow pension management professionals in the United States, the authors use a question and answer format to explain the rules governing distributions made during employment, benefit determination, plan termination (including distress terminations), tax treatment of plan distributions, administrative requirements, and distribution planning. Annotation (c) Book News, Inc., Portland, OR (booknews.com)