Pension planning : pension, profit sharing, and other deferred compensation plans
/ Everett T. Allen, Jr. [and three others]
- Ninth edition
- xiv, 580 pages
Includes bibliographical references and index.
Part I. Environmental influences on private pension plans Development of private pension plans Benefits plan objectives Defined contribution versus defined benefit plans Part II. Tax and legal requirements Tax qualification requirements Other legal requirements Part III. Defined contribution plans Money purchase pension plans Savings plans Employee stock ownership plans (ESOPs) Cash or deferred plans under section 401(k) Section 403(b) plans Part IV. Defined benefits plans Defined benefits plan features Cost and funding considerations Budgeting pension costs Plan termination insurance for single-employer pension plans Part V. Other plans Individual retirement arrangements Keogh plants, SEPs and SIMPLE plans Hybrid retirement plans Executive retirement arrangements Employee stock compensation plans Part VI. Investing, administration, and taxation Investment issues for defined benefits plans Investment of defined contribution plan assets Trust fund plans Insured funding instruments Employers' accounting for pensions Taxation of distributions
9780072530834
Old age pensions--United States Pension trusts--United States