US Master Pension Guide 2009

The U.S. Master Pension Guide surveys the different type of plans from which an employer may choose, and describes the procedures for obtaining plan qualification. It includes rules on IRAs, 403(b) plans, 401(k)s and non-qualified plans. It also provides a helpful topical index plus a quick facts card with at-a-glance pension-related facts and figures. Topics Covered Include: New rules for funding Investment advice Automatic enrollment Reporting and disclosure rules Defined benefit/401(k) plans (DB/Ks) Qualification Minimum participation rules Coverage Vesting Nonqualified plan