Cash balance plan answer book
By: Daniel P. Schwallie ...[et al.].
Edition: 2nd ed.
Publisher: Wolters Kluwer Law & Business
Published: 2012
Place of publication: New York
Language: eng
ISBN-13: 9780735508934
Subjects: Defined benefit pension plans; Law and legislation; Old age pensions
Notes: Includes index.
Table of contents: title: Introduction; title: Cash balance plan design; title: Administration; title: Conversions; title: Age discrimination rules for cash balance plans; title: Communication, reporting, and disclosure; title: Plan costs; title: Eligibility and vesting; title: Distributions; title: Accrual rules; title: Coverage and nondiscrimination testing; title: Top-heavy testing; title: Investment of plan assets; title: Plan termination; title: Qualified domestic relations order (QDROs); title: Determination letters.