Author Description

The 2015 U.S. Master Pension Guide provides a comprehensive explanatory overview of qualified retirement plans and other retirement arrangements, reflecting up-to-date law changes, including the Consolidated and Further Continuing Appropriations Act of 2015 that changes the rules governing multi-employer and single-employer pension plans, and regulations. Benefit COLAs, calendars, and tables reflect the year 2015 figures. The 2015 U.S. Master Pension Guide begins with a survey of the different types of plans from which an employer may choose and then describes the procedures for obtaining plan qualification. Rules governing minimum participation, coverage and vesting, nondiscrimination, distributions, reporting and disclosure, funding, and fiduciary standards are covered in separate chapters. Examples and pointers are used to illustrate the rules. The five final chapters cover the special rules applicable to 401(k) plans, ESOPs, tax-sheltered annuities, IRAs, and nonqualified arrangements.