PENSION PLANNING: Pension,
Profit-Sharing, and Other Deferred Compensation Plans describes the process of pension
planning. It provides the reader with pension plan features, costs, investment
opportunities, and regulatory issues and assists in the evaluation of various types of
plans. It is the most up-to-date book on pension planning, and it is adopted by the main
association that focuses on this topic?the International Foundation of Employee Benefit
Plans for the Certified Employee Benefit Specialist program.
Table of Contents
Part I.
Environmental Influences on Private Pension Plans
1. Development of Private Pension Plans
2. Benefit Plan Objectives
3. Defined Contribution versus Defined Benefit Plans
Part II. Tax and Legal Requirements
4. Tax Qualification Requirements
5. Tax Qualification Requirements Continued
6. Other Legal Requirements
Part III. Defined Contribution Plans
7. Money Purchase Pension Plans
8. Profit-Sharing Plans
9. Savings Plans
10. Employee Stock Ownership Plans (ESOPs)
11. Cash or Deferred Plans Under Section 401(k)
12. Section 403(b) Plans
Part IV. Defined Benefit Plans
13. Defined Benefit Plan Features
14. Cost and Funding Considerations
15. Budgeting Pension Costs
16. Plan Termination Insurance for Single-Employer Pension Plans
Part V. Other Plans
17. Individual Retirement Arrangements
18. Keogh Plans, SEPs and SIMPLE Plans
19. Hybrid Retirement Plans
20. Executive Retirement Arrangements
21. Employee Stock Compensation Plans
Part VI. Investing, Administration, and Taxation
22. Investment Issues for Defined Benefit Plans
23. Investment of Defined Contribution Plan Assets
24. Trust Fund Plans
25. Insured Funding Instruments
26. Employers' Accounting for Pensions
27. Taxation of Distributions
Appendix 1. Social Security and Medicare
Appendix 2. Multi-employer Plans
Appendix 3. State and Local Pension Plans
489 pages
