Governmental Plans Answer Book

Author : Carol V. Calhoun
Publisher : Aspen Publishers
ISBN 13 : 9781454845201
Total Pages : 1066 pages
Book Rating : 4.01/5 ( download)

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Download or read book Governmental Plans Answer Book, Third Edition written by Carol V. Calhoun and published by Aspen Publishers. This book was released on 2013-10-24 with total page 1066 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Carol V. Calhoun
Publisher : Aspen Publishers
ISBN 13 : 9781543830989
Total Pages : 1178 pages
Book Rating : 4.86/5 ( download)

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Download or read book Governmental Plans Answer Book written by Carol V. Calhoun and published by Aspen Publishers. This book was released on 2020-12-17 with total page 1178 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Venable LLP
Publisher : Aspen Publishers
ISBN 13 : 9781454886709
Total Pages : 0 pages
Book Rating : 4.06/5 ( download)

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Download or read book Governmental Plans Answer Book written by Venable LLP and published by Aspen Publishers. This book was released on 2017-10-02 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 : Keith L. Moore Brainard Carol V. Calhoun
Publisher : Aspen Publishers
ISBN 13 : 9781454859031
Total Pages : 792 pages
Book Rating : 4.32/5 ( download)

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Download or read book Governmental Plans Answer Book written by Keith L. Moore Brainard Carol V. Calhoun and published by Aspen Publishers. This book was released on 2014-09-23 with total page 792 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Aspen Publishers
Publisher : Aspen Publishers
ISBN 13 : 9780735531932
Total Pages : pages
Book Rating : 4.35/5 ( download)

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Download or read book Governmental Plans Answer Book, 2003 Cumulative Supplement written by Aspen Publishers and published by Aspen Publishers. This book was released on 2002-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Carol V. Calhoun
Publisher : Aspen Publishers
ISBN 13 : 9781454872979
Total Pages : 0 pages
Book Rating : 4.77/5 ( download)

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Download or read book Governmental Plans Answer Book, Through 2016 Supplement written by Carol V. Calhoun and published by Aspen Publishers. This book was released on 2015-10-06 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Author : Calhoun
Publisher : Aspen Publishers
ISBN 13 : 9780735543232
Total Pages : pages
Book Rating : 4.32/5 ( download)

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Download or read book Governmental Plans Answer Book and 457 Answer Book Combo written by Calhoun and published by Aspen Publishers. This book was released on 2002-01-29 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Victor B. Meyen
Publisher : Aspen Publishers
ISBN 13 : 9781567063585
Total Pages : 608 pages
Book Rating : 4.86/5 ( download)

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Download or read book Qualified Domestic Relations Order Answer Book written by Victor B. Meyen and published by Aspen Publishers. This book was released on with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: The QDRO ANSWER BOOK is the one source to turn to for comprehensive guidance on administration & compliance of QDROs & QMCSOs. Written for human resources & employee benefit professionals, plan administrators, & attorneys, the QDRO Answer Book provides practical advice & tips on every stage of the QDRO process to ensure legal qualification & compliance at all times. In an easy-to-reference format, it clearly explains retirement plan divisions for qualified & nonqualified plans. Among the hundreds of difficult & complex issues that are thoroughly described & analyzed: Determining whether DROs are qualified Communicating QDRO requirements to attorneys Administering distributions pursuant to QDROs Communicating QDRO procedures to participants & potential alternate payees Segregating plan assets during qualification review Establishing administrative procedures consistent with the new QMSCO rules Notifying participants & potential alternate payees of receipt of DROs To further simplify compliance & administration, the QDRO ANSWER BOOK contains important model language & checklists, as well as relevant cites to primary source material.

Author : Henry A. Smith
Publisher : Aspen Publishers
ISBN 13 : 9781567060980
Total Pages : 512 pages
Book Rating : 4.86/5 ( download)

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Download or read book Nonqualified Deferred Compensation Answer Book written by Henry A. Smith and published by Aspen Publishers. This book was released on 1995-11-20 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Author : Victor B. Meyen
Publisher : Aspen Publishers
ISBN 13 :
Total Pages : 704 pages
Book Rating : 4.73/5 ( download)

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Download or read book Qualified Domestic Relations Order Answer Book written by Victor B. Meyen and published by Aspen Publishers. This book was released on 1998 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt: The QDRO Answer Book is the one source to turn to for comprehensive guidance on administration and compliance of QDROs and QMCSOs. Written for human resources and employee benefit professionals, plan administrators, and attorneys, the QDRO Answer Book provides practical advice and tips on every stage of the QDRO process to ensure legal qualification and compliance at all times. In an easy-to-reference format, it clearly explains retirement plan divisions for qualified and nonqualified plans. Among the hundreds of difficult and complex issues that are thoroughly described and analyzed: Determining whether DROs are qualified -- Communicating QDRO requirements to attorneys -- Administering distributions pursuant to QDROs -- Communicating QDRO procedures to participants and potential alternate payees -- Segregating plan assets during qualification review -- Establishing administrative procedures consistent with the new QMSCO rules -- Notifying participants and potential alternate payees of receipt of DROs. To further simplify compliance and administration, the QDRO Answer Book contains important model language and checklists, as well as relevant cites to primary source material.