Pension Distribution Answer Book 2009

<p> <b>Pension Distribution Answer Book</b> delivers fast, easy-to-understand guidance for interpreting statutes and regulations and complying with burdensome tax and reporting rules. Stay current with the hundreds of regulations pertaining to qualified plan distributions. </p> <p> <b>Pension Distribution Answer Book</b> guides you through the maze of legal, administrative, and tax requirements for all types of distributions...and delivers the facts you need to solve a problem, answer a question, make a decision, or simply find out what the experts think. </p> <p> This practical reference keeps you current on: </p> <ul> <li> Plan disqualification </li> <li> Highly compensated employees </li> <li> Rollover distributions </li> <li> Discrimination rules </li> <li> Transfers </li> <li> Lump sum distributions </li> <li> Loans </li> <li> And much more! </li> </ul> <p> Highlights of the <b>2009 Edition</b> include: </p> <ul> <li> Final rules on distributing Roth 401(k) accounts from a 401(k) plan </li> <li> Updated vesting rules under PPA for a participant covered under a defined benefit plan with a hybrid plan feature </li> <li> How domestic relations orders and QDROs are treated under the PPA </li> <li> How the HEART Act of 2008 rewrote the distribution rules for military personnel covered by qualified plans </li> <li> Updated rules on how changes in vesting schedules apply to plan participants </li> <li> Updated rules on calculating the portion of the accrued benefit in a defined benefit plan attributable to mandatory employee contributions </li> <li> New rules for the Qualified Optional Survivor Annuity (QOSA), which must be offered to all participants in defined benefit plans under PPA </li> <li> The elimination of the 10 percent early distribution penalty for certain public safety employees under PPA </li> <li> Final regulations on anti-cutback rules under Code Section 411(d)(6) </li> <li> PPA rules governing the ability for non-spouse beneficiaries to roll over death benefits from a qualified plan, including the preparation of Form 1099-R </li> <li> How finalized regulations on phased retirement will affect the selection of a normal retirement date in a defined benefit plan </li> <li> Updated rules on eliminating non-core benefit distribution options from plans </li> <li> New restrictions in PPA regarding lump-sum distributions from defined benefit plans </li> <li> Updated rules applicable to state taxation of qualified plan distributions </li> <li> Expansion of PBGC guarantees to substantial owners </li> <li> Changes in the determination of lump-sum distributions from defined benefit plans under PPA, including new mortality tables and interest rates </li> </ul> <p> </p>