The Pension Answer Book 2004 (Pension Answer Book)

For more than two decades, professionals have been turning To The Pension Answer Book for fast, authoritative information on the maze of laws and regulations, private rulings, and court decisions relating to pensions. The 2004 Edition includes: Comprehensive proposed regulations affecting 401(k) plans Revisions to EPCRS ESOP tax shelter abuses by S Corporations Issues surrounding the final required minimum distribution regulation New problems for cash balance plans New rules for substantially equal periodic payments Consequences of a plan overpaying a participant Can a participant sell an insurance policy to a plan for nothing? Final regulations regarding retroactive annuity starting dates Final regulations on plan loans New rules regarding hardship waivers for failed rollovers IRS proposed regulations regarding the anti-cutback rule New IRS Revenue Ruling clarifying restorative payment rules IRS proposed regulations on demand IRAs and deemed Roth IRAs