Pension Answer Book 2009 (Pension Answer Book)

<p> A standard in its field, <b>The 2009 Pension Answer Book</b> discusses in detail the full spectrum of pension topics - from qualification requirements to taxation of distributions, from minimum distribution requirements to 401(k) plans. It covers the most up-to-date and significant legislative, regulatory, and case law developments affecting these plans. As a decision-making tool, combining theory and practice-based guidance, <b>The 2009 Pension Answer Book</b> offers insight and clarification on the critical issues affecting pension administration and compliance. In short, <b>The 2009 Pension Answer Book</b> is the one reference tool that provides subscribers with the most current and comprehensive answers to the issues pension professionals face daily in their practice. </p> <p> <b>The 2009 Pension Answer Book</b> has been fully updated to include coverage of: </p> <ul> <li> Provisions of the HEART Act </li> <li> IRS proposed regulations on hybrid defined benefit plans, such as cash balance plans </li> <li> Plan funding changes for defined benefit plans </li> <li> IRS notice dealing with qualified optional survivor annuities </li> <li> Whether defined benefit plans can include life insurance products </li> <li> Updates on determination letters, including revisions to submission cycles for pre-approved and individual plans </li> <li> Additions and clarifications to EPCRS </li> <li> New plan termination rules </li> <li> PBGC proposed regulations regarding premium payments </li> <li> Changes in ERISA fiduciary responsibility </li> <li> DOL final regulations regarding a qualified default investment alternative (QDIA) </li> <li> DOL proposed regulations concerning service providers </li> <li> DOL proposed regulations concerning the provision of plan and investment-related information </li> <li> 401(k) plan potential mistakes </li> <li> IRS explanation about how to correct an employer’s failure to execute an employee’s election to defer amounts to a 401(k) plan </li> <li> 401(k) plan hardship distributions </li> <li> IRS proposed regulations relating to the ESOP diversification requirements </li> <li> Imposition of monetary penalties by DOL </li> <li> PBGC proposed regulations changing the allocation of unfunded vested benefits in multiemployer plans </li> <li> Charitable giving with IRAs extended </li> <li> The wash-sale rule and IRAs </li> <li> Inflation adjustments affecting IRAs and Roth IRAs </li> <li> Final 403(b) plan regulation </li> </ul> <p> Renowned pension expert Stephen J. Krass provides rigorous updates that regularly re-establish this remarkable volume as the definitive work of its kind. The reputation of <b>The 2009 Pension Answer Book</b> has earned it a place as a professional-level teaching text. </p> <p> </p>