401(K) Answer Book, 2013

By Gwrs and Great-West Retirement Services

Quite simply, the hunt for specific answers to important questions begins -and ends - with this clear, comprehensive resource.401(k) Answer Book, covers all aspects of plan design andadministration, as well as the relationships of 401(k) plans with other typesof retirement plans. When participants, sponsors, or service providers ask youquestions, this book gives you the answers.401(k) Answer Book provides coverage of 401(k) plan design,testing, taxation, reporting and disclosure, and termination, and brings youup to date on investment-related topics and regulatory guidance.Written by the experts at Great-West Retirement Services, this comprehensiveone-volume desk reference is a must have for pension administrators, benefitsmanagers, fund managers, trustees, accountants, attorneys, human resourceprofessionals, consultants, advisors, and anyone who deals professionally with401(k) plans.401(k) Answer Book, 2013 Edition is packed with specialfeatures, including:A 401(k) Compliance CalendarAn IRS Rollover ChartA chart of key participant disclosures and notices with cross-references tochapters for detailed informationUp-to-date sample notice templates for safe harbor 401(k) plan notices,automatic enrollment notices, and QDIA notices (appendices A, B, and C)Sample Section 404(c) checklistInformation on rollover rights of nonspouse beneficiariesModel notice for an EIAAPractical information on partial plan terminations, plan mergers, and spinoffsFiduciary guidelines for selecting an annuity payment optionAnd much more!The 2013 Edition of 401(k) Answer Book brings you up to date onlegal and regulatory updates and other recent developments that have had animpact on retirement plans, including:U.S. Department of Labor (DOL) final regulations requiring investment andfee-related disclosures to participants in participant-directed plansDOL final regulations on required service provider disclosures regarding feesand services under ERISA Section 408(b)(2)DOL Field Assistance Bulletin 2012-02R providing additional guidance on theparticipant investment and fee disclosure requirementsTemporary DOL guidance regarding use of electronic media to satisfyparticipant investment- and fee-related disclosure requirements underTechnical Release 2011-03RUpdated information on status of DOL proposed rule to modify the definition offiduciary under ERISAUpdated information on master/prototype/volume submitter plan program underRevenue Procedure 2011-49 and IRS Announcement 2012-3Updated information on the IRS determination letter program under IRSAnnouncement 2011-82 and Revenue Procedure 2012-6IRS guidance on application of survivor annuity rules to plans with lifetimeincome products under IRS Revenue Ruling 2012-3Updates to disclosure requirements applicable to ERISA Section 404(c) plans

• Format: Hardcover
• Language: English
• ISBN: 1454808527
• ISBN13: 9781454808527
• Release Date: October 2012
• Publisher: Wolters Kluwer Law and Business
• Length: 1224 Pages
• Weight: 4.98 lbs.
• Dimensions: 10.3" x 2.3" x 7.5"