Governmental Plans Answer Book and 457 Answer Book Combo PDF Download
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Author: Calhoun
Publisher: Aspen Publishers
ISBN: 9780735543232
Category :
Languages : en
Pages :
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Book Description
Author: Calhoun
Publisher: Aspen Publishers
ISBN: 9780735543232
Category :
Languages : en
Pages :
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Book Description
Author: Carol V. Calhoun
Publisher: Aspen Publishers
ISBN: 9781454845201
Category : Law
Languages : en
Pages : 1066
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Book Description
Governmental Plans Answer Book, Third Edition, provides in-depth coverage of these complex plans, which must satisfy federal laws as well as pension, investment, and other laws of the applicable state or local governments. It is the one resource that takes you step by step through all the aspects of plan administration and compliance in this demanding practice area. Governmental Plans Answer Book gives you the most relevant, current, and practice-oriented answers to the issues you face daily as you navigate the requirements and procedures involved in administering plans. The Third Edition of Governmental Plans Answer Book examines the following significant changes and case law in this area: Key differences among defined benefit, defined contribution, and cash balance plans offered by state and local governments Recent legislative action and comparison charts, including changes in cost of living adjustments (COLAs), employee contribution rates, and age and service requirements Opening of second cycle for governmental plan IRS determination letters New Department of Labor regulations regarding service provider fees Issuance of new IRS guidance on employee/independent contractor issues New case law on the constitutionality of statutory investment restrictions on public plans Major changes in fiduciary and investment issues Statutory changes permitting pension plans to make in-service distributions to employees who have attained age 62 New IRS guidance on common issues discovered in examining determination letter requests by governmental plans New IRS opinion letter program for prototype 403(b) plans Explanation of hybrid plans that combine elements of defined benefit and defined contribution plans and cash balance plans Purchase of service credit that permits portability of pension benefits in defined benefit plans Updates to state and local government plan assets and membership figures
Author: Gary S. Lesser
Publisher: Aspen Publishers
ISBN: 9781454825388
Category : 457 plans
Languages : en
Pages : 0
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Book Description
The 457 Answer Book is an in-depth resource that provides answers to the questions that tax-exempt organizations, state and local governments, their accountants, tax and legal advisors, 457 administrators, product providers, and investment counselors need to know. Guiding readers through all aspects of 457 plan administration -- from installation through the audit process -- the 457 Answer Book describes: the duties and responsibilities of those performing the functions; the required legal, accounting, and administrative tasks; checklists that facilitate control of each administrative process; and suggested forms. The 457 Answer Book also provides: The history and legal origins of the plan Design and drafting standards Suggested administrative procedures Data processing and payroll considerations Operations and fund flow mechanics Marketing and sales suggestions And much more 457 Answer Book, Sixth Edition has been updated to include: A completely revised and updated chapter on eligible 457 plans A discussion on the effect of the Supreme Court's June 26, 2013 decision in United States v. Windsor on 457 plans A completely revised and updated chapter on beneficiary designations How operational and document failures can be corrected in a governmental 457(b) plan on a provisional basis How would proposed regulations issues in 2012 revise the meaning of andquot;substantial risk of forfeitureandquot; for an ineligible 457(f) plan How a sponsor of a 457(b) plan can use the EBSA's Delinquent Filer Voluntary Compliance Program (DFVCP) to avoid civil penalties under ERISA A completely revised and updated chapter on IRS form reporting Recent IRS guidance regarding the corrections of certain failures of a nonqualified deferred compensation plan to comply with Code Section 409A Detailed information regarding federal income tax withholding requirements for distributions from 457(b) plans How and when a DRO may provide for a spouse in a same-sex couple A Discussion of the provisions allowing for in-plan Roth conversions under the American Taxpayer Relief Act of 2012 (ATRA) How a technical correction allows distributions from governmental retirement plans to be excluded from gross income to pay certain health-care premiums Discussion of the status of exclusive benefit custodial accounts holding mutual fund shares in connection with 457 plans for eligible public employers The IRS's updates to the missing persons' letter forwarding program How Hurricane Sandy impacts the distribution rules from eligible 457(b) plans Why an Ohio court excluded from the debtor's estate assets associated with a non-governmental 457 plan The limited relief provided to eligible 457 plans sponsored by private tax-exempt organizations under the 2013 revision of the IRS's Employee Plans Compliance Resolution System (EPCRS) A discussion of how distributions to participants, former participants, and beneficiaries of a deceased participant are reported to the IRS
Author: Carol V. Calhoun
Publisher: Aspen Publishers
ISBN: 9781543830989
Category :
Languages : en
Pages : 1178
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Book Description
Governmental Plans Answer Book, Fifth Edition, provides in-depth coverage of these complex plans, which must satisfy federal laws as well as pension, investment, and other laws of the applicable state or local governments. The authors analyze the most current developments in practice, as well as legislation, regulation, and law. Governmental Plans Answer Book, Fifth Edition, is the one resource that takes pension professionals step by step through all the aspects of plan administration and compliance in this demanding practice area. Governmental Plans Answer Book, Fifth Edition, gives subscribers the most relevant, current, and practice-oriented answers to the daily issues faced by plan administrators, attorneys, actuaries, consultants, accountants, and other pension professionals as they navigate the requirements and procedures involved in administering their plans. The Fifth Edition examines significant changes and case law in this area and includes the following: Major enactments affecting state and local governmental pension plans, including a table of issues summarizing the types of legislation (see What's New). The Supreme Court decision in Bostock v. Clayton County, holding that discrimination on the basis of sexual orientation or transgender status constitutes sex discrimination for purposes of Title VII of the Civil Rights Act of 1964 Proposed regulations under Internal Revenue Code section 4960, dealing with the excise taxes on excess compensation and excess parachute payments Updated data on state and local governmental pension plans, including assets, number of members, composition of the plans' boards of trustees, benefits and eligibility of general employees and teachers, defined benefit-defined contribution combination plans, and cash balance plans, accompanied by a table for each topic Updated appendix on recent court decisions involving governmental plans (see Appendix C) with summaries of certain cases included in Chapter 2 and linked to Appendix C for easier access. Deadlines announced or extended for adoption of pre-approved defined benefit, defined contribution, and 403(b) plans Explanation of a public pension "stress test" (also known as risk assessment) Proposed Department of Labor (DOL) regulations governing environmental, social and governance (ESG) investing New DOL fiduciary regulations and proposed prohibited transaction class exemption Description of changes to Bankruptcy Code Chapter 13 under the Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 Update to case law on whether the proceeds of a prepetition plan loan are property of the Bankruptcy Code Chapter 7 debtor's bankruptcy estate Updates to case law on whether plan loan repayments are excluded from the automatic stay Discussion of the Sixth Circuit Court of Appeals' recent opinion on voluntary post-petition contributions to a debtor's 401(k) plan Updates to case law on whether plan loans are dischargeable in Chapter 13 bankruptcies Updates to case law on an employer's participation in a multiple employer cost-sharing defined benefit governmental plan during bankruptcy Previous Edition: Governmental Plans Answer Book, Fourth Edition ISBN 9781454886709 Note: Online subscriptions are for three-month periods.
Author: Gary S. Lesser
Publisher: Aspen Publishers
ISBN: 9781543816235
Category : 457 plans
Languages : en
Pages : 606
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Book Description
"457 Answer Book is an in-depth resource that provides answers to the need-to-know questions asked by tax-exempt organizations, state and local governments, and their lawyers, accountants, investment advisors, recordkeepers, and other service providers. It covers all aspects of eligible and ineligible plans under Internal Revenue Code Section 457. This publication is written by a team of practicing experts, preeminent in their fields, who take subscribers step-by-step through the life cycle of a 457 plan"--
Author: Venable LLP
Publisher: Aspen Publishers
ISBN: 9781454886709
Category : Civil service
Languages : en
Pages : 0
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Book Description
Governmental Plans Answer Book, Fourth Edition, provides in-depth coverage of these complex plans, which must satisfy federal laws as well as pension, investment, and other laws of the applicable state or local governments. The authors analyze the most current developments in practice, as well as legislation, regulation, and law. Governmental Plans Answer Book, Fourth Edition, is the one resource that takes pension professionals step by step through all the aspects of plan administration and compliance in this demanding practice area. The Fourth Edition of Governmental Plans Answer Book gives subscribers the most relevant, current, and practice-oriented answers to the issues faced daily by plan administrators, attorneys, actuaries, consultants, accountants, and other pension professionals as they navigate the requirements and procedures involved in administering their plans. The Fourth Edition of Governmental Plans Answer Book examines the following significant changes and case law in this area and includes: Department of Labor regulations that define who is a fiduciary as a result of rendering investment advice to a plan, or to its participants, or beneficiaries (see Chapter 7). Elimination of the ability to obtain Internal Revenue Service (IRS) determination letters on individually designed plans, except on their inception or termination (see Chapter 4). Recent legislative developments affecting governmental plans (see Chapter 13). Expanded coverage of cases in text cross-referenced to Appendix E, Recent Court Decisions of Interest Involving Governmental Plans (see Appendix E). Updates on the size of the public pension community: its membership, assets, rate of participation in different types of retirement plans, and the number of participating public employers (see Chapter 2 and Appendix Table A-1). New and updated information regarding public pension financial reporting and communications practices (see Chapter 5). Expanded and updated descriptions of hybrid retirement plans provided for employees of state and local government (see Chapter 2 and Appendix Tables A-2 through A-5). An examination of how the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, as further amended by the Bankruptcy Technical Corrections Act of 2010, impacted certain issues arising under the Bankruptcy Code (see Chapter 14). Issues concerning proof of electronically signed or adopted beneficiary designation (see Q 12:5). A review of a Supreme Court case that held a Chapter 7 trustee could not contest the validity of a claimed exemption after the objection deadline expired (see Q 14:32). New case law discussing the use of the legal fiction of a nunc pro tunc order (see Q 13:33). Expanded discussion of pre-approved plans (see Chapter 4). Issuance of IRS opinion and advisory letters on pre-approved 403(b) plans (see Chapter 4). Inception of annual Required Amendments Lists for individually designed plans (see Chapter 4). Guidance on correction procedures if a 403(b) plan erroneously excludes participants from making contributions (see Chapter 4). Modifications to the Employee Plans Compliance Resolution System (see Chapter 4). Expanded discussion on community property (see Q 12:45). Previous Edition: Governmental Plans Answer Book, Third Edition ISBN 9781454886082
Author: Aspen Publishers
Publisher: Aspen Publishers
ISBN: 9780735531932
Category : Political Science
Languages : en
Pages :
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Book Description
Author: Gary S. Lesser
Publisher:
ISBN: 9781567064100
Category : Annuities
Languages : en
Pages :
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Book Description
Author: Donald R. Levy
Publisher: Aspen Publishers
ISBN: 9781567061192
Category : Annuities
Languages : en
Pages : 704
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Book Description
For comprehensive, reliable, and easy-to-understand guidance on retirement plans for tax-exempt organizations, there's no better source than the 403(b) Answer Book. This unique reference covers the complete range of 403(b) and 457 plan topics, including taxation, ERISA and other regulations, plan administration, and insurance and investing issues. You'll find clear, practical coverage of: Maximum contribution and other discrimination rules-- Choosing among the funding alternatives-- Avoiding fiduciary responsibility-- Prohibited transactions and exemptions-- Reporting and other requirements of IRS, DOL, and PBGC-- How annuity plans compare with 401(k) plans-- Which plans are best for which situation-- Calculating the exclusions allowance. Plus, you'll find comprehensive examples, listings of government regulations and rulings, and more.
Author: Donald R. Levy
Publisher: Aspen Publishers
ISBN: 9781567063882
Category : Business & Economics
Languages : en
Pages : 768
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Book Description
For comprehensive, reliable, and easy-to-understand guidance on retirement plans for tax-exempt organizations, there's no better source than the 403(b) Answer Book. This unique reference covers the complete range of 403(b) and 457 plan topics, including taxation, ERISA and other regulations, plan administration, and insurance and investing issues. You'll find clear, practical coverage of: Maximum contribution and other discrimination rules-- Choosing among the funding alternatives-- Avoiding fiduciary responsibility-- Prohibited transactions and exemptions-- Reporting and other requirements of IRS, DOL, and PBGC-- How annuity plans compare with 401(k) plans-- Which plans are best for which situation-- Calculating the exclusions allowance. Plus, you'll find comprehensive examples, listings of government regulations and rulings, and more.
