Governmental Plans Answer Book

By Carol V. Calhoun, Cynthia L. Moore, Keith Brainard

Written by a team of practicing experts, preeminent in their fields, this book takes the reader step-by-step through the various laws that govern such plans. For those practitioners with private plan experience who wish to work with governmental plans, it compares the regulation of the two types of plans. The authors' systematically answer hundreds of questions and provide an invaluable reference for investment advisors, plan administrators, attorneys, actuaries, and accountants. This book will also serve those institutions that promote, market, service, or provide technical support to retirement plans, products, and related services. the latest update includes: Update on Internal Revenue Code after-death distribution rules Types of distributions that may be problematic under code Section 401(a)(9): COLAs and annuity payments to nonspousal beneficiaries, among others Types of relief for benefits not in compliance with the minimum distribution rules Types of relief for benefits not in compliance with the minimum distribution rules Requirements for deemed IRA (Section 408(q) status) When a labor union plan may be treated as an eligible government plan Outline of state laws governing commonlaw marriages Discussion of same-sex marriages and domestic partnerships Tax treatment of an eligible plan's PADRO distribution

• Format: Hardcover
• Language: English
• ISBN: 0735525722
• ISBN13: 9780735525726
• Release Date: January 2002
• Publisher: Aspen Pub
• Length: 808 Pages
• Weight: 2.70 lbs.
• Dimensions: 9.5" x 1.5" x 6.3"