Author Description

U.S. Master Pension Guide is part of CCH's Master Series of professionalguidebooks. The book provides a comprehensive explanatory overview ofqualified retirement plans and other retirement arrangements, reflectingup-to-date law changes and regulations. Benefit COLAs, calendars, and tablesreflect the year 2012 figures.U.S. Master Pension Guide begins with a survey of the different types of plansfrom which an employer may choose and then describes the procedures forobtaining plan qualification. Rules governing minimum participation, coverageand vesting, nondiscrimination, distributions, reporting and disclosure,funding, and fiduciary standards are covered in separate chapters. Examplesand pointers are used to illustrate the rules. The five final chapters coverthe special rules applicable to 401(k) plans, ESOPs, tax-sheltered annuities,IRAs, and nonqualified arrangements.