Defined Benefit Answer Book

Defined Benefit Answer Book, 2022 Edition, provides expert guidance on the complex rules governing defined benefit pension plans. In this comprehensive resource, the authors guide the subscriber, step by step, through the maze of factors that must be considered when designing and administering these plans.
Defined Benefit Answer Book, 2022 Edition, includes updates reflecting:

- Changes in the American Rescue Plan Act of 2021, including shortfall amortizations for single employer plans, and interest rate relief under Section 430 (Chapters 1, 13, 18, 22, and 32).

- Changes to the Setting Every Community Up for Retirement Enhancement Act of 2019, including updated required minimum distribution rules and Section 401(a)(26) relief for closed plans (Chapters 2, 6, and 26).

- Updated guidance on the Coronavirus Aid, Relief, and Economic Security Act (Chapter 32).

- Pension Benefit Guaranty Corporation updates, including the lookback rule, Section 4062(e) events, and My Plan Administration Account requests (Chapter 25).