Pension Planning: Pensions, Profit-Sharing, and Other Deferred Compensation Plans » (7th Edition)

PENSION PLANNING: Pension, Profit-Sharing, and Other Deferred Compensation Plans describes the process of pension planning. It provides the reader with pension plan features, costs, investment opportunities, and regulatory issues and assists in the evaluation of various types of plans. It is the most up-to-date book on pension planning, and it is adopted by the main association that focuses on this topic the International Foundation of Employee Benefit Plans for the Certified Employee Benefit Specialist program.

Booknews

Previous editions of this text (6th, 1988) developed the basic concepts of retirement plans from the standpoint of defined benefit plans. This completely restructured edition introduces the elements of plan design considerations through the defined contribution paradigm before adding the additional complexities inherent in the defined benefit approach. Annotation c. Book News, Inc., Portland, OR (booknews.com)

Part I. Environmental Influences on Private Pension Plans1. Development of Private Pension Plans 2. Benefit Plan Objectives 3. Defined Contribution versus Defined Benefit Plans Part II. Tax and Legal Requirements 4. Tax Qualification Requirements 5. Tax Qualification Requirements Continued 6. Other Legal Requirements Part III. Defined Contribution Plans 7. Money Purchase Pension Plans 8. Profit-Sharing Plans 9. Savings Plans 10. Employee Stock Ownership Plans (ESOPs) 11. Cash or Deferred Plans Under Section 401(k) 12. Section 403(b) Plans Part IV. Defined Benefit Plans 13. Defined Benefit Plan Features 14. Cost and Funding Considerations 15. Budgeting Pension Costs 16. Plan Termination Insurance for Single-Employer Pension Plans Part V. Other Plans 17. Individual Retirement Arrangements 18. Keogh Plans, SEPs and SIMPLE Plans 19. Hybrid Retirement Plans 20. Executive Retirement Arrangements 21. Employee Stock Compensation Plans (and more...)