Practical Guidance
Time-saving Solutions
Knowledgeable Insights

Bender's Federal Income Taxation of Retirement Plans

Select a format

Print Book :2 Volume Looseleaf
ISBN: 9781422419441
In Stock
Price
$557.00
QTY
eBook :epub
ISBN: 9781579114800
In Stock
Price
$506.00
Best value
QTY
eBook :mobi
ISBN: 9781579114800
In Stock
Price
$506.00
Best value
QTY
International Order Inquiry

Product details

View a sample of this title using the ReadNow feature

This 2-volume treatise is a comprehensive analysis of the complex federal income tax issues affecting retirement plans. It includes the latest developments, complete with Planning Tips, examples and charts to help you design and maintain an efficient pension plan that meets IRS requirements.

The treatise provides complete coverage of how to:

  • Effectively establish a pension plan;
  • Correctly differentiate among the many and varied types of plans;
  • Maintain the plan in accordance within statutory requirements, recent changes, and new interpretations of the law;
  • Not run afoul of prohibited transactions, and
  • Terminate a plan.
  • Authors / Contributors

    Table of Contents

    VOLUME 1


    Chapter 1  Introduction to Retirement Legislation And Guide To Application: From ERISA to Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010

    Chapter 2 Intersection of ERISA And IRC: Overlapping Government Jurisdiction: Preemption

    Chapter 3 Deferred Compensation Overview

    Chapter 4 Traditional Defined Benefit And Defined Contribution Plans

    Chapter 5 401(k) Plans

    Chapter 6 Cash Balance and Other Hybrid Plans: From Rise to Fall to Restoration: Bad History - Good Future

    Chapter 7 ESOPs

    Chapter 8 IRA-Based Employer Plans

    Chapter 9 Insurance Contract Plans And Other Uses of Insurance in Qualified Plans

    Chapter 10 Funding of Qualified Plans - Requirements, Offsets, and Design Alternatives

    Chapter 11 Controlled Groups and Affiliated Service Groups

    Chapter 12 Other Eligible Employees: Owners, Partners, Independent Contractors, Leased Employees


    VOLUME 2


    Chapter 13 Nonqualified Deferred Compensation and The Pre-Statutory Limits on Deferral

    Chapter 14 Statutory Standards for Deferral Under IRC Section 409A

    Chapter 14A A More Permanent 409A Foot Fault Correction Program for Operational Violations

    Chapter 15 The Challenges of Retirement Benefits Issues in Acquisitions, Dispositions and Mergers

    Chapter 16 Discontinuing Plans: Termination and Freezes

    Chapter 17 Distributions, Rollovers and Loans

    Chapter 18 Section 403(b) Tax-Sheltered Annuities and Custodial Accounts

    Chapter 19 Deferred Compensation for Service Providers of Governmental and Tax-Exempt Entities

    Chapter 20 Prohibited Transactions

    Chapter 21 Plan Sponsors and Fiduciaries: Authority, Duties, and Liability: Legal Exposure (The New Litigation Fields)

    Chapter 22 Legal Exposure Continued: More Prohibited Transactions

    Index