Pension Planning
Pension, Profit Sharing, and Other Deferred Compensation Plans
9th Edition
Published on 22. July 2002
Book
Hardback
594 pages
978-0-07-253083-4 (ISBN)
Description
"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.
More details
Edition
9th Revised edition
Language
English
Place of publication
London
United States
Publishing group
McGraw-Hill Education - Europe
Target group
College/higher education
Edition type
Revised edition
Dimensions
Height: 233 mm
Width: 162 mm
Thickness: 28 mm
Weight
907 gr
ISBN-13
978-0-07-253083-4 (9780072530834)
Copyright in bibliographic data is held by Nielsen Book Services Limited or its licensors: all rights reserved.
Schweitzer Classification
Persons
Jerry S. Rosenbloom (Philadelphia, PA) is a professor and department chairman at the Wharton School of the University of Pennsylvania.
Content
Part I. Environmental Influences on Private Pension Plans1. Development of Private Pension Plans2. Benefit Plan Objectives3. Defined Contribution versus Defined Benefit PlansPart II. Tax and Legal Requirements4. Tax Qualification Requirements5. Tax Qualification Requirements Continued6. Other Legal RequirementsPart III. Defined Contribution Plans7. Money Purchase Pension Plans8. Profit-Sharing Plans9. Savings Plans10. Employee Stock Ownership Plans (ESOPs)11. Cash or Deferred Plans Under Section 401(k)12. Section 403(b) PlansPart IV. Defined Benefit Plans13. Defined Benefit Plan Features14. Cost and Funding Considerations15. Budgeting Pension Costs16. Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17. Individual Retirement Arrangements18. Keogh Plans, SEPs and SIMPLE Plans19. Hybrid Retirement Plans20. Executive Retirement Arrangements21. Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22. Investment Issues for Defined Benefit Plans23. Investment of Defined Contribution Plan Assets24. Trust Fund Plans25. Insured Funding Instruments26. Employers' Accounting for Pensions27. Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans