Bender's Federal Income Taxation of Retirement Plans

A comprehensive guide to the complex world of the federal income taxation of retirement plans.

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Print Book :2 Volume Looseleaf
ISBN: 9781422419441
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ISBN: 9781579114800
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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.

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    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