TY  - BOOK
AU  - Allen,Everett T.
AU  - Melone,Joseph J.
AU  - Rosenbloom,Jerry S.
AU  - Mahoney,Dennis F.
TI  - Pension planning: : pension, profit sharing, and other deferred compensation plans
SN  - 9780072530834
U1  - 658.3253 
PY  - 2003///]
CY  - New York
PB  - McGraw-Hill/Irwin
KW  - Old age pensions
KW  - United States
KW  - Pension trusts
N1  - 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
ER  -