Pension Distribution Answer Book

The Pension Distribution Answer Book, in an easy-access format, covers all facets of qualified plan distributions, including in-service distributions, pre- and post-retirement distributions, and plan terminations. You get expert advice and practical tips on hundreds of complicated issues -- from legal requirements including ERISA and the new SBJPA provisions to administrative and reporting requirements, to planning strategies to minimize taxes and penalties and maximize benefits and contributions. Over 500 critical questions are answered, including: How to know when a partial termination occurs When can highly compensated employees receive a lump-sum distribution from a defined benefit plan How to apply the taxation rules for corrective distributions on 401(k) plans How to defer taxes by stretching out payments for 70 years How to determine minimum distribution amounts How to use a step-by-step process to determine distributions How to terminate an underfunded plan and more Plus, this Answer Book also contains essential sample forms, checklists, and tables, all created to assist the pension professional in the distribution of pension funds.