New PDF release: U.S. Master Pension Guide

By Wolters Kluwer Law & Business

The 2015 U.S. grasp Pension advisor offers a finished explanatory review of certified retirement plans and different retirement preparations, reflecting updated legislations alterations, together with the Consolidated and additional carrying on with Appropriations Act of 2015 that adjustments the foundations governing multi-employer and single-employer pension plans, and laws. gain COLAs, calendars, and tables mirror the yr 2015 figures.

The 2015 U.S. grasp Pension consultant starts with a survey of the differing kinds of plans from which an corporation may possibly pick out after which describes the methods for acquiring plan qualification. principles governing minimal participation, assurance and vesting, nondiscrimination, distributions, reporting and disclosure, investment, and fiduciary criteria are coated in separate chapters. Examples and guidelines are used to demonstrate the foundations. The 5 ultimate chapters hide the unique principles appropriate to 401(k) plans, ESOPs, tax-sheltered annuities, IRAs, and nonqualified arrangements.

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U.S. Master Pension Guide by Wolters Kluwer Law & Business


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