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Cash Balance Plan Answer Book

Cash Balance Plan Answer Book


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About the Book

Cash Balance Plan Answer Book is the only resource that provides reliable answers to over 500 cash balance plan questions. Logically organized in the popular Qandamp;A format, the Cash Balance Plan Answer Book is a user-friendly guide that explains the fundamentals of cash balance plans and how and when to use them. This unique resource provides support as you consider - and implement - cash balance plans.

Cash Balance Plan Answer Book enables you to:

  • Determine whether cash balance plans are right for your company or your clients
  • Explain exactly how cash balance plans work
  • Clarify how cash balance plans can be used with traditional retirement plans or 401(k) plans for the benefit of both the plan sponsor and participants
  • Advise clients and executives on the pros and cons of cash balance plans
  • Guide your company or clients through the effective implementation of cash balance plans
  • Answer any cash balance plan question that comes up along the way

Here is just a sampling of the over-500 key questions that are answered in this one-of-a-kind resource:

  • How prevalent are cash balance plans?
  • Are there advantages of a cash balance plan over a defined contribution plan?
  • What types of business considerations would cause an employer to prefer a cash balance plan over a traditional defined benefit pension plan?
  • How have traditional plans been converted to cash balance plans?
  • What rules does the PPA create for cash balance plans?
  • How does the PPA change the age discrimination rules for cash balance plans?
  • How are qualified domestic relations orders (QDROs) administered under a cash balance plan?
  • What special considerations apply to cash balance plans for accrual rule purposes?
  • Are there special considerations when terminating a cash balance plan?
  • What special issues may apply to plans converted to cash balance before the PPA?

You'll also receive:

  • Planning tips - to get you on the right track from the start
  • Examples - to clarify complex issues
  • Cautions - to help you avoid pitfalls
  • Explanations of the law - to make sure you understand all the rules and regulations

The Third Edition of Cash Balance Plan Answer Book has been updated to include:

  • Expanded discussion of pension equity plans
  • Updates for the 2014 hybrid plan regulations
  • Revised treatment of cash balance and pension equity plans under the final hybrid plan regulations with respect to whipsaw and age discrimination
  • Discussion of new pre-approved cash balance plan document program of Revenue Procedure 2015-36
  • Overview of 2015 proposed DOL fiduciary rules
  • And much more!


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Product Details
  • ISBN-13: 9781454856306
  • Publisher: Wolters Kluwer Law & Business
  • Publisher Imprint: Wolters Kluwer Law & Business
  • Depth: 57
  • Height: 298 mm
  • No of Pages: 390
  • Weight: 750 gr
  • ISBN-10: 1454856300
  • Publisher Date: 29 Oct 2015
  • Binding: Hardback
  • Edition: 3
  • Language: English
  • Returnable: Y
  • Width: 222 mm


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