401(k) Answer Book 2008

By Great-West Retirement Services

For reliable guidance on implementation, administration, termination, and every other aspect of 401(k) plans, rely on 401(k) Answer Book . This quick-access sourcebook helps you ensure that every aspect of your plan runs smoothly and lets you avoid the pitfalls of poorly designed and administered plans. The 2008 Edition is easier than ever to use as a comprehensive, one-volume desk reference. Join the thousands of pension professionals who turn To The 401(k) Answer Book for their toughest questions on: Design considerations Employee communications Participant loans Hardship withdrawals Nondiscrimination testing Fiduciary responsibility Accounting and reporting requirements Distributions Transfer or rollover of benefits The 2008 Edition of 401(k) Answer Book brings you up-to-date on recent legal and regulatory developments that have had an impact on retirement plans, including: Detailed updates incorporating the Pension Protection Act of 2006 (PPA) DOL guidance on new participant statement requirements under the PPA Details on PPA-created automatic enrollment design opportunities: Automatic Contribution Arrangement (ACA), Eligible Automatic Contribution Arrangement (EACA), and Qualified Automatic Contribution Arrangement (QACA) Expansion of IRA rollovers to nonspousal beneficiaries Information on the availability of ERISA Section 404(c) protection for default investments and during blackouts and changes to investment options under the PPA DOL proposed rules on qualified default investment arrangements (QDIAs) Developments in the plan fee area, including regulatory initiatives to improve fee disclosures IRS guidance on diversification requirements under the PPA for plans holding employer stock Final IRS regulations applicable to nonqualified deferred compensation requirements Recent DOL guidance on providing investment advisory services to participants under an eligible investment advice arrangement (EIAA)

• Format: Hardcover
• Language: English
• ISBN: 0735565899
• ISBN13: 9780735565890
• Release Date: October 2007
• Publisher: Aspen Publishers, Inc.
• Length: 1032 Pages
• Weight: 3.90 lbs.
• Dimensions: 10.0" x 2.2" x 7.2"