This 2-volume treatise is a comprehensive guide and analysis concerning the often-complex world of the federal income taxation of retirement plans. It includes the latest developments for 2009, complete with Planning Tips, examples and charts to help you design and maintain a pension plan that?s efficient and meets IRS and other strict guidelines.
The treatise provides complete coverage of how to:
- Effectively establish a pension plan;
- Correctly differentiate among the many and varied types of plans;
- Maintain the plan in accordance within statutory requirements, recent changes, and new interpretations of the law;
- Not run afoul of prohibited transactions, and
- Terminate a plan.
Chapter 1 Introduction to Retirement Legislation And Guide To Application: From ERISA To Worker, Retiree and Employer Act of 2008
Chapter 2 Intersection of ERISA And IRC: Overlapping Government Jurisdiction: Preemption
Chapter 3 Deferred Compensation Overview
Chapter 4 Traditional Defined Benefit And Defined Contribution Plans
Chapter 5 401(k) Plans
Chapter 6 Cash Balance and Other Hybrid Plans: From Rise To Fall To Restoration: Bad History?Good Future
Chapter 7 ESOPs
Chapter 8 IRA-Based Employer Plans
Chapter 9 Insurance Contract Plans And Other Uses of Insurance in Qualified Plans
Chapter 10 Funding of Qualified Plans?Requirements, Offsets, And Design Alternatives
Chapter 11 Controlled Groups and Affiliated Service Groups
Chapter 12 Other Eligible ?Employees?: Owners, Partners, Independent Contractors, Leased Employees
Chapter 13 Nonqualified Deferred Compensation and The Pre-Statutory Limits on Deferral
Chapter 14 Statutory Standards for Deferral Under IRC Section 409A
Chapter 15 The Challenges of Retirement Benefits Issues in Acquisitions, Dispositions and Mergers
Chapter 16 Discontinuing Plans: Termination and Freezes
Chapter 17 Distributions, Rollovers and Loans
Chapter 18 Section 403(b) Tax-Sheltered Annuities and Custodial Accounts
Chapter 19 Deferred Compensation for Service Providers of Governmental and Tax-Exempt Entities
Chapter 20 Prohibited Transactions
Chapter 21 Plan Sponsors and Fiduciaries: Authority, Duties, and Liability: Legal Exposure (The New Litigation Fields)
Chapter 22 Legal Exposure Continued: More Prohibited Transactions
Index
Lurie, Alvin D.
Alvin D. Lurie, LL.B., of the firms of Alvin D. Lurie, P.C., Larchmont, New York, and The
Wagner Law Group, P.C., Boston, Massachusetts.
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