Thomson Tax & Accounting Education Series
ESTATE PLANNING
| Qualified Pension and Profit Sharing Plans
Edited by Pamela
D. Perdue
Updated annually.
ISBN: 978-7913-6367-6
Product Code: QPP7
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Qualified Pension and Profit Sharing Plans delivers invaluable
ideas and strategies for designing, maintaining, and terminating qualified
retirement plans and provides:
• Step-by-step guidance on how to design, maintain or terminate any type
of qualified retirement plan quickly and confidently.
• A unique combination of top-notch legal analysis and hands-on, practical
guidance
• Complete descriptions of basic types of qualified plans
• Pros and cons analysis of various plans
• Clear explanations of the formal requirements of all qualified retirement
plans currently in use
• Over 100 Practice Pointers -- specific, expert ideas and recommendations
to guide you in all your planning and drafting decisions
• Three complete model plans with alternative language
Table of Contents
Chapter 1: Comparison of Basic Types of Plans
Chapter 2: Tax Qualification Requirements
Chapter 3: Fiduciary Responsibility
Chapter 4: Standards for Eligibility and Participation
Chapter 5: Minimum Coverage and Participation Standards
Chapter 6: Nondiscrimination in Benefits and Contributions
Chapter 7: Employer Aggregation Rules
Chapter 8: Nontraditional Employee Relationships
Chapter 9: Minimum Vesting Requirements
Chapter 10: Special Rules for Top-Heavy Plans
Chapter 11: Maximum Limitations on Contributions and Benefits for Employees
Chapter 12: Limitations on Employer-Deductible Contributions
Chapter 13: Funding and Accrual of Benefits
Chapter 14: Integrating Plans With Social Security: The Permitted Disparity
Rules
Chapter 15: Plan Loans
Chapter 16: Reporting and Disclosure
Chapter 17: Special Rules Applicable to Cash or Deferred Arrangements
Chapter 18: Enforcement
Chapter 19: Obtaining and Losing Tax Qualification
Chapter 20: Unrelated Business Taxable Income
Chapter 21: Plan Amendments and Plan Termination
Chapter 22: Special Rules Applicable to Employee Stock Ownership Plans
Chapter 23: Taxation of Distributions
Appendix A. Sample Plans
Desk Copy Request
Individual and Bulk Orders
(800) 950-1216 to reach the Education Sales Team
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