Qualified plans
Subtitle: self-audit guide
By: Michael B. Snyder.
Publisher: Aspen Publishers
Published: 2007
Place of publication: New York
Language: eng
ISBN-13: 9780735559264
Subjects: Pension trusts -- Law and legislation -- United States.
Table of contents: title: Introduction. Correcting imperfections; title: Employee retirement income security act; title: Retirement plan options and design; title: Fiduciaries and parties in interest; title: Basic plan and trust rules; title: Disclosure and reporting requirements; title: Nondiscrimination testing for coverage; title: Nondiscrimination testing for contributions; title: Vesting and related rules; title: Accrued benefit rules; title: Plan claims procedures; title: Eligibility for benefits; title: Benefit payments; title: Taxation of contributions and distributions; title: Forfeitures; title: Plan investments; title: Mergers and spin-offs; title: Fiduciary duties, standards of care, and prohibited transactions; title: Termination of qualified plans; title: Court and agency procedures; title: IRS determination letters and EPCRs; title: DOL voluntary fiduciary corrections programs.