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Lieber on Pensions.

Lieber on Pensions

More than 4,000 pages of material arranged in five volumes comprises this new pension treatise which provides a comprehensive explanation of federal tax and ERISA statutes and regulations on plan qualification requirements. The text details all requirements for qualified plans, including eligibility, vesting and accruals, lapsed time and other service measurements, survivor benefits and QDROs, minimum distributions, minimum participation, coverage and nondiscrimination, permitted disparity, Section 415 limits, top heavy plans, ESOPs, 401(k) and 401 (m). Relevant statutory, regulatory and judicial authorities on an issue are collected and synthesized in an integrated discussion noting each rule's source. Also included in the text are boxed "Observations" and "Caution" sections, cueing users to critical issues, offering practical strategies, identifying pitfalls and problem areas and highlighting inconsistencies, overlaps, omissions, etc. Cross-references are also highlighted through boxes.

by William M. Lieber, Prentice Hall Law & Business, 270 Sylvan Avenue, Englewood Cliffs, NJ 07632, (800) 223-0231, call for price information.
COPYRIGHT 1991 National Society of Public Accountants
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 1991 Gale, Cengage Learning. All rights reserved.

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Publication:The National Public Accountant
Article Type:Book Review
Date:Sep 1, 1991
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