Pension Planning: Pensions, Profit-Sharing, and Other Deferred Compensation Plans
Author: Everett Allen
PENSION PLANNING: Pension, Profit-Sharing, and Other Deferred Compensation Plans describes the process of pension planning. It provides the reader with pension plan features, costs, investment opportunities, and regulatory issues and assists in the evaluation of various types of plans. It is the most up-to-date book on pension planning, and it is adopted by the main association that focuses on this topic¿the International Foundation of Employee Benefit Plans for the Certified Employee Benefit Specialist program.
Booknews
Previous editions of this text (6th, 1988) developed the basic concepts of retirement plans from the standpoint of defined benefit plans. This completely restructured edition introduces the elements of plan design considerations through the defined contribution paradigm before adding the additional complexities inherent in the defined benefit approach. Annotation c. Book News, Inc., Portland, OR (booknews.com)
Table of Contents:
Part I. Environmental Influences on Private Pension Plans1.
Development of Private Pension Plans2.
Benefit Plan Objectives3.
Defined Contribution versus Defined Benefit PlansPart II. Tax and Legal Requirements4.
Tax Qualification Requirements5.
Tax Qualification Requirements Continued6.
Other Legal RequirementsPart III. Defined Contribution Plans7.
Money Purchase Pension Plans8.
Profit-Sharing Plans9.
Savings Plans10.
Employee Stock Ownership Plans (ESOPs)11.
Cash or Deferred Plans Under Section 401(k)12.
Section 403(b) PlansPart IV. Defined Benefit Plans13.
Defined Benefit Plan Features14.
Cost and Funding Considerations15.
Budgeting Pension Costs16.
Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17.
Individual Retirement Arrangements18.
Keogh Plans, SEPs and SIMPLE Plans19.
Hybrid Retirement Plans20.
Executive Retirement Arrangements21.
Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22.
Investment Issues for Defined Benefit Plans23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Development of Private Pension Plans
2.
Benefit Plan Objectives3.
Defined Contribution versus Defined Benefit PlansPart II. Tax and Legal Requirements4.
Tax Qualification Requirements5.
Tax Qualification Requirements Continued6.
Other Legal RequirementsPart III. Defined Contribution Plans7.
Money Purchase Pension Plans8.
Profit-Sharing Plans9.
Savings Plans10.
Employee Stock Ownership Plans (ESOPs)11.
Cash or Deferred Plans Under Section 401(k)12.
Section 403(b) PlansPart IV. Defined Benefit Plans13.
Defined Benefit Plan Features14.
Cost and Funding Considerations15.
Budgeting Pension Costs16.
Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17.
Individual Retirement Arrangements18.
Keogh Plans, SEPs and SIMPLE Plans19.
Hybrid Retirement Plans20.
Executive Retirement Arrangements21.
Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22.
Investment Issues for Defined Benefit Plans23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Defined Contribution versus Defined Benefit Plans
Part II. Tax and Legal Requirements4.
Tax Qualification Requirements5.
Tax Qualification Requirements Continued6.
Other Legal RequirementsPart III. Defined Contribution Plans7.
Money Purchase Pension Plans8.
Profit-Sharing Plans9.
Savings Plans10.
Employee Stock Ownership Plans (ESOPs)11.
Cash or Deferred Plans Under Section 401(k)12.
Section 403(b) PlansPart IV. Defined Benefit Plans13.
Defined Benefit Plan Features14.
Cost and Funding Considerations15.
Budgeting Pension Costs16.
Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17.
Individual Retirement Arrangements18.
Keogh Plans, SEPs and SIMPLE Plans19.
Hybrid Retirement Plans20.
Executive Retirement Arrangements21.
Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22.
Investment Issues for Defined Benefit Plans23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Tax Qualification Requirements
5.
Tax Qualification Requirements Continued6.
Other Legal RequirementsPart III. Defined Contribution Plans7.
Money Purchase Pension Plans8.
Profit-Sharing Plans9.
Savings Plans10.
Employee Stock Ownership Plans (ESOPs)11.
Cash or Deferred Plans Under Section 401(k)12.
Section 403(b) PlansPart IV. Defined Benefit Plans13.
Defined Benefit Plan Features14.
Cost and Funding Considerations15.
Budgeting Pension Costs16.
Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17.
Individual Retirement Arrangements18.
Keogh Plans, SEPs and SIMPLE Plans19.
Hybrid Retirement Plans20.
Executive Retirement Arrangements21.
Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22.
Investment Issues for Defined Benefit Plans23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Other Legal Requirements
Part III. Defined Contribution Plans7.
Money Purchase Pension Plans8.
Profit-Sharing Plans9.
Savings Plans10.
Employee Stock Ownership Plans (ESOPs)11.
Cash or Deferred Plans Under Section 401(k)12.
Section 403(b) PlansPart IV. Defined Benefit Plans13.
Defined Benefit Plan Features14.
Cost and Funding Considerations15.
Budgeting Pension Costs16.
Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17.
Individual Retirement Arrangements18.
Keogh Plans, SEPs and SIMPLE Plans19.
Hybrid Retirement Plans20.
Executive Retirement Arrangements21.
Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22.
Investment Issues for Defined Benefit Plans23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Money Purchase Pension Plans
8.
Profit-Sharing Plans9.
Savings Plans10.
Employee Stock Ownership Plans (ESOPs)11.
Cash or Deferred Plans Under Section 401(k)12.
Section 403(b) PlansPart IV. Defined Benefit Plans13.
Defined Benefit Plan Features14.
Cost and Funding Considerations15.
Budgeting Pension Costs16.
Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17.
Individual Retirement Arrangements18.
Keogh Plans, SEPs and SIMPLE Plans19.
Hybrid Retirement Plans20.
Executive Retirement Arrangements21.
Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22.
Investment Issues for Defined Benefit Plans23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Savings Plans
10.
Employee Stock Ownership Plans (ESOPs)11.
Cash or Deferred Plans Under Section 401(k)12.
Section 403(b) PlansPart IV. Defined Benefit Plans13.
Defined Benefit Plan Features14.
Cost and Funding Considerations15.
Budgeting Pension Costs16.
Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17.
Individual Retirement Arrangements18.
Keogh Plans, SEPs and SIMPLE Plans19.
Hybrid Retirement Plans20.
Executive Retirement Arrangements21.
Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22.
Investment Issues for Defined Benefit Plans23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Cash or Deferred Plans Under Section 401(k)
12.
Section 403(b) PlansPart IV. Defined Benefit Plans13.
Defined Benefit Plan Features14.
Cost and Funding Considerations15.
Budgeting Pension Costs16.
Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17.
Individual Retirement Arrangements18.
Keogh Plans, SEPs and SIMPLE Plans19.
Hybrid Retirement Plans20.
Executive Retirement Arrangements21.
Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22.
Investment Issues for Defined Benefit Plans23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
13.
Defined Benefit Plan Features14.
Cost and Funding Considerations15.
Budgeting Pension Costs16.
Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17.
Individual Retirement Arrangements18.
Keogh Plans, SEPs and SIMPLE Plans19.
Hybrid Retirement Plans20.
Executive Retirement Arrangements21.
Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22.
Investment Issues for Defined Benefit Plans23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Cost and Funding Considerations
15.
Budgeting Pension Costs16.
Plan Termination Insurance for Single-Employer Pension PlansPart V. Other Plans17.
Individual Retirement Arrangements18.
Keogh Plans, SEPs and SIMPLE Plans19.
Hybrid Retirement Plans20.
Executive Retirement Arrangements21.
Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22.
Investment Issues for Defined Benefit Plans23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Plan Termination Insurance for Single-Employer Pension Plans
Part V. Other Plans17.
Individual Retirement Arrangements18.
Keogh Plans, SEPs and SIMPLE Plans19.
Hybrid Retirement Plans20.
Executive Retirement Arrangements21.
Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22.
Investment Issues for Defined Benefit Plans23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Individual Retirement Arrangements
18.
Keogh Plans, SEPs and SIMPLE Plans19.
Hybrid Retirement Plans20.
Executive Retirement Arrangements21.
Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22.
Investment Issues for Defined Benefit Plans23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Hybrid Retirement Plans
20.
Executive Retirement Arrangements21.
Employee Stock Compensation PlansPart VI. Investing, Administration, and Taxation22.
Investment Issues for Defined Benefit Plans23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Employee Stock Compensation Plans
Part VI. Investing, Administration, and Taxation22.
Investment Issues for Defined Benefit Plans23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Investment Issues for Defined Benefit Plans
23.
Investment of Defined Contribution Plan Assets24.
Trust Fund Plans25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Trust Fund Plans
25.
Insured Funding Instruments26.
Employers’ Accounting for Pensions27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Employers’ Accounting for Pensions
27.
Taxation of DistributionsAppendix 1. Social Security and MedicareAppendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
Appendix 2. Multi-employer PlansAppendix 3. State and Local Pension Plans
See also: Global Corporate Finance or Designing Economic Mechanisms
Contemporary Financial Management with Xtra! and InfoTrac
Author: R Charles Moyer
The ninth edition of this successful text provides a comprehensive and contemporary introduction to financial management, focusing on shareholder wealth maximization and cash flow management, the international aspects of financial management, the ethical behavior of managers, and the increased impact of the Internet in business practice. In addition, content has been added or enhanced to reflect the changing focus on finance areas including topics such as discounted payback period, dividend practices of foreign firms, risk management, and real options.
Booknews
Focusing on shareholder wealth maximization, international aspects of financial management, ethics, and the impact of the Internet, this introductory textbook covers: determinants of value; capital investment decisions; the cost of capital, capital structure, and dividend policy; and, working capital management and financial forecasting. Topics like lease financing, financing with derivatives, international financial management, and corporate restructuring are also discussed. An enclosed CD provides access to a companion web site. The authors are scholars of management and investment consultants. Annotation c. Book News, Inc., Portland, OR (booknews.com)
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