Benefit Objectives and Administration
1 Benefit Objectives and Guidelines
2 Principles of Benefit Design
3 Administration of Employee Benefit Plans
4 Accounting for Employee Benefit Plans
5 Benefit Organization
6 Reporting to Regulatory Agencies
7 Communication of Benefits
8 Fiduciary Responsibility
9 Collective Bargaining Considerations
Replacement Income--Retirement
10 Social Security Replacement Rates
11 Defined Benefit Pension Plans
12 Financing Defined Benefit Pension Plans
13 Defined Contribution Plans
14 Nonqualified Deferred Compensation for Key Executives
Legal Requirements
15 Crediting Service
16 Minimum Participation and Coverage Requirements
17 Minimum Vesting and Accrual Standards for Qualified Plans
18 Joint-and-Survivor Annuities
19 Limitations on Benefits and Contributions
20 Rules for Controlled Groups
21 Reserved
22 Reserved
23 Minimum Funding Standards
24 Plan Termination
25 Merger and Spin-Off Requirements
26 Procedural Laws for Qualified Plans
27 The IRS Determination Letter Process
28 Reserved
29 Federal Labor and Employment Laws
30 Reserved
31 Tax Considerations for Qualified Retirement Plans
32 Minimum-Distribution Requirements
33 Excise Tax on Excess Distributions
34 Retirement Plans in Divorce
35 Welfare Benefits in Divorce
36 Corporate Mergers and Acquisitions
37 Recovery of Excess Assets Upon Plan Termination
Replacement Income--Disability, Unemployment, and Death
38 Disability Benefit Plans
39 COBRA Health Care Continuation
40 Reserved
41 Death Benefits--Types of Plans
42 Death Benefit Plans--Financial, Legal, and Tax Considerations
43 Nondiscrimination Requirements for Welfare Benefits
44 Postretirement Welfare Benefits
Protection Against Extraordinary Catastropic Costs
45 Health Cost Management Strategies Through Patient Demand Management
46 Medical and Dental Plans
47 Reserved
48 Reserved
49 Reserved
Specialized Plans
50 Employee Stock Ownership Plans
51 Cash or Deferred Arrangements: Section 401(k) Plans
52 Flexible/Cafeteria Plans
53 The Cash Balance Pension Plan
54 Tax-Deferred Annuities
55 Nonqualified Plans of State and Local Governments and Tax-Exempt
Organizations
56 Stock Acquisition Plans for Executives
57 Multiemployer Plans
58 Severance Pay Plans
59 Structuring Simplified Employee Pension Plans for Smaller Business
Owners
60 Preretirement Plans
61 Retirement Benefits in an International Context
62 Reserved
63 Specialized Benefits and Services
64 Employee Stock Purchase Plans
Index