Pension distribution answer book: Forms & worksheets (The Panel answer book series)

A companion reference to the Pension Distribution Answer Book , this volume contains all the forms needed by pension professionals in regards to the distribution of funds from qualified pension plans. Heavily cross- referenced to the companion book, the material is organized around six categories: * In-service distribution events-including forms for loans, hardship withdrawals, and QDROS. * Calculation of benefits-including worksheets for determining employees accrued benefits, 415 contribution limits, early retirement, and death benefits * Plan termination-including required forms for terminating a qualified plan and samples of participant communication * Tax treatment of distributions-including worksheets for determining taxation of distributions and sample worksheets for five- and ten-year forward income averaging * Administrative Requirements-including sample form for treatment and reporting of excise taxes, withholding taxes, direct rollovers, loan defaults, and income reporting * Distribution Planning-including checklists and guidelines for maximizing benefits to the participant and minimizing tax implications for the plan sponsor.