Pension Distribution Answer Book, 2005

Knox, an expert in employee benefits law, and Gucciardi, a consulting actuary, provide guidance on the rules governing pension plan distributions in this reference for professionals administering pension plans. A list of questions follows the table of contents, to help readers locate areas of immediate interest. Sections cover in-service events, benefit determination, plan termination, tax treatment, administrative requirements, and distribution planning. This 2005 edition examines changes brought about by the Economic Growth and Tax Relief Reconciliation Act (EGTRAA), the Job Creation and Workers' Assistance Act (JCWAA), the Pension Funding Equity Act of 2004 (PFEA), and the finalized regulations governing required minimum distributions from qualified plans. Annotation ©2004 Book News, Inc., Portland, OR (booknews.com)