Cash balance plan answer book.

9780735570788

Cash balance plan answer book.

Schwallie, Daniel P. et al.

Wolters Kluwer

2008

$235.00

Hardcover

KF3510

Most sponsors of cash balance and other hybrid defined benefit plans agree that the Pension Protection Act of 2006 was a major improvement. However, as the Act develops questions have arisen about conversions of traditional defined benefit plans to cash balance plans and also about how the cash balance plan provisions of the Act will work with existing cash balance plan rules. With this in mind, attorney Schwallie and his co-authors (a senior retirement consultant and a principal actuary) focus on unique features of cash balance plans outside of those applying to churches and government entities. They describe cash balance plan design, administration, age discrimination rules, communication (including reporting and disclosure), plan costs, eligibility and vesting, distributions, accrual rules, coverage and nondiscrimination testing, "top heavy" testing (including determining key employees), investment of plan assets, plan termination, qualified domestic relations orders and determination letters. Includes 2009 supplement due in fall 2008.

([c]20082005 Book News, Inc., Portland, OR)