Pension Answer Book 2015e

Pension Answer Book 2015e
Author: Stephen J. Krass
Publisher: Wolters Kluwer
Total Pages: 2358
Release: 2014-11-05
Genre: Law
ISBN: 1454842962

i>The 2015 Pension Answer Book covers the most recent legislative, regulatory, and case law developments so you're never without the information you need to detect compliance and regulatory issues - ensuring you make the right decisions and avoid potential problems. The 2015 Pension Answer Book is a library unto itself, probing, explicating, and elucidating the most recent laws, regulations, private rulings, and court decisions that affect retirement plans. The advantages of owning this reference source are apparent after the very first consultation. Don't deny yourself and your clients this valuable research tool. Exclusive Q&A Format! The 2015 Pension Answer Book is not only comprehensive in scope, but remarkably accessible, too. Clear, jargon-free language and an efficient question-and-answer format combine to speed your research every time. No wonder it's found on the desks of professionals and academics alike. Always Up-To-Date...Always Accurate! Renowned pension expert Stephen J. Krass provides rigorous updates that regularly re-establish this remarkable volume as the definitive work of its kind. No matter what type of defined benefit, defined contribution or combo plan you're working with, The 2015 Pension Answer Book will give you the up-to-date, reliable answers you need. The 2015 Pension Answer Book has been fully updated to reflect the changes made by the Revenue Rulings, Revenue Procedures, Notices, Announcements, and Private Letter Rulings issued by IRS, Opinion Letters and Interpretive Bulletins issued by DOL, final and proposed regulations issued by both IRS and DOL, and important case decisions. The 2015 Pension Answer Book has been fully updated to reflect the changes made by the Revenue Rulings, Revenue Procedures, Notices, Announcements, and Private Letter Rulings issued by IRS, Opinion Letters and Interpretive Bulletins issued by DOL, final and proposed regulations issued by both IRS and DOL, and important case decisions. Specifically, The 2015 Pension Answer Book discusses the following: IRS further guidance on the application of the Windsor decision Final regulations on hybrid deferred benefit plans Proposed regulations on market rate of return requirement Notice providing temporary nondiscrimination relief for certain closed defined benefit plans For 2014, increases in the dollar limitation applicable to the annual retirement benefit under a defined benefit plan ($210,000), the annual addition under a defined contribution plan ($52,000), and compensation ($260,000) Self-employed individual's plan contribution deduction Updated covered compensation tables More IRS rulings on minimum funding waivers Changes to segment rates under HATFA More on the anti-cutback rule More IRS rulings on required minimum distributions And much more!

Pension Distribution Answer Book, 2016 Edition

Pension Distribution Answer Book, 2016 Edition
Author: Melanie N. Aska
Publisher: Wolters Kluwer
Total Pages: 1168
Release: 2015-11-12
Genre: Law
ISBN: 1454862351

Pension Distribution Answer Book delivers fast, easy-to-understand guidance for interpreting statutes and regulations and complying with burdensome distribution tax and reporting rules. Stay current with the hundreds of regulations pertaining to qualified plan distributions. Pension Distribution Answer Book guides you through the maze of legal, administrative, and tax requirements for all types of distributions...and delivers the facts you need to solve a problem, answer a question, make a decision, or simply find out what the experts think. This practical reference keeps you current on: Plan disqualification Highly compensated employees Rollover distributions Discrimination rules Transfers Lump sum distributions Loans And much more!

Individual Retirement Account Answer Book

Individual Retirement Account Answer Book
Author: Donald R. Levy
Publisher: Wolters Kluwer
Total Pages: 950
Release: 2014-11-01
Genre: Law
ISBN: 1454842997

Individual Retirement Account Answer Book is designed to provide quick, accurate, and timely information pertaining to traditional and Roth IRAs that concerns accountants, attorneys, financial planners, mutual fund brokers, and other pension professionals. The Nineteenth Edition provides you with: Accurate answers to virtually every IRA question Clear explanations of IRA reporting and disclosure requirements Strategies for tax, estate, and retirement planning Full guidelines for establishing traditional and Roth IRAs, SIMPLEs, SEPs, ESAs, and HSAs Tax-cutting tips, examples, calculations, and worksheets State rules on taxation of traditional IRA and Roth IRA distributions Financial and estate planning strategies involving IRAs

Employee Benefits in Mergers and Acquisitions, 2015 - 2016 Edition

Employee Benefits in Mergers and Acquisitions, 2015 - 2016 Edition
Author: Ilene H. Ferenczy
Publisher: Wolters Kluwer
Total Pages: 748
Release: 2015-09-22
Genre: Business & Economics
ISBN: 1454856394

Fully-updated to reflect the latest legislation, regulation, and IRS and DOL guidance, the 2015 -2016 Edition of Employee Benefits in Mergers and Acquisitions is designed for both benefits experts who have little experience with mergers and acquisitions issues and mergers and acquisitions specialists who have little background in benefits administration. Comprehensive, yet easy-to-use, it provides the expert guidance you need to help ensure legal and tax compliance--and avoid costly litigation and penalties--as you work to integrate and administer the employee benefits programs of two or more companies. Written by recognized authority Ilene H. Ferenczy, and a team of noted experts, Employee Benefits in Mergers and Acquisitions, 2015-2016 Edition has been updated to include: The current status of the Patient Protection and Affordable Care Act (PPACA) on plans involved in business transactions, including information regarding new reporting requirements in relation to health plansDiscussion of the plan fiduciary's responsibilities in relation to the service provider and participant fee disclosuresThe PPACA-mandated IRS and DOL guidance and its effect on plan administration and issues in mergers and acquisitionsThe latest Supreme Court opinion relating to employee stock ownership plans (ESOPs) and the elimination of the Moench presumption of prudence in purchasing employer securitiesExpansion of the chapter on executive compensation to include discussions relating to initial public offerings, stock-based compensation for insiders of expatriated corporations, and the Dodd-Frank ActAnd much more!

Employee Benefits in Mergers and Acquisitions

Employee Benefits in Mergers and Acquisitions
Author: Ilene H. Ferenczy
Publisher: Wolters Kluwer
Total Pages: 758
Release: 2016-09-01
Genre: Business & Economics
ISBN: 1454872888

Fully-updated to reflect the latest legislation, regulation, and IRS and DOL guidance, the 2016 -2017 Edition of Employee Benefits in Mergers and Acquisitions is designed for both benefits experts who have little experience with mergers and acquisitions issues and mergers and acquisitions specialists who have little background in benefits administration. Comprehensive, yet easy-to-use, it provides the expert guidance you need to help ensure legal and tax compliance--and avoid costly litigation and penalties--as you work to integrate and administer the employee benefits programs of two or more companies. Written by recognized authority Ilene H. Ferenczy, and a team of noted experts, Employee Benefits in Mergers and Acquisitions, 2016-2017 Edition has been updated to include: The current status of the Patient Protection and Affordable Care Act (PPACA) on plans involved in business transactions, including information regarding new reporting requirements in relation to health plans Discussion of the plan fiduciary's responsibilities in relation to the service provider and participant fee disclosures Discussion of the changes in process to the IRS's procedures in relation to review of documents for tax-qualification Updates to IRS rules for modification of safe harbor 401(k) plans during the plan year The PPACA-mandated IRS and DOL guidance and its effect on plan administration and issues in mergers and acquisitions The latest Supreme Court opinions relating to employee stock ownership plans (ESOPs) and the elimination of the Moench presumption of prudence in purchasing employer securities And much more!

Federal Regulatory Guide

Federal Regulatory Guide
Author: CQ Press,
Publisher: CQ Press
Total Pages: 1145
Release: 2020-04-28
Genre: Reference
ISBN: 1544377266

The Federal Regulatory Directory, Eighteenth Edition continues to offer a clear path through the maze of complex federal agencies and regulations, providing to-the-point analysis of regulations. Information-packed profiles of more than 100 federal agencies and departments detail the history, structure, purpose, actions, and key contacts for every regulatory agency in the U.S. government. Now updated with an improved searching structure, the Federal Regulatory Directory continues to be the leading reference for understanding federal regulations, providing a richer, more targeted exploration than is possible by cobbling together electronic and print sources.

Payroll Answer Book, 2015 Edition

Payroll Answer Book, 2015 Edition
Author: Deborah Ellis Timberlake
Publisher: Wolters Kluwer
Total Pages: 1258
Release: 2015-06-18
Genre: Business & Economics
ISBN: 1454855746

Payroll Answer Book gives payroll professionals guidance on what steps they need to take to comply with the laws and regulations governing payroll. The Q&A format helps you quickly and easily find answers to all of your employees' payroll questions. From both a legal and practical standpoint, broad and deep coverage is given to: Payroll implications of the wage and hour law How to handle the federal employment taxation of benefits offered to employees Computing and paying payroll taxes How to handle garnishments and other deductions How to determine whether workers are employees or independent contractors What records must be kept What the benefits and disadvantages of direct deposit of employees' wages are How to treat sick pay How to handle a merger or acquisition What to ask when employees work abroad In addition to answering the full range of payroll questions, the Payroll Answer Book contains abundant examples that illustrate necessary calculations. The 2015 Edition of Payroll Answer Book has been updated to include: How to complete the 2015 W-2 An option for underbanked employees to receive their pay Explanation of a recent case that illustrates the way successor in interest liability attaches for federal employment taxes when a successor has acquired the assets of a predecessor Why states are no longer consolidating income and unemployment reports Explanation of recent changes to regulations that modified the definition of the acquiring corporation in transactions that include mergers and consolidations The impact of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 on Payroll The trend of employers to move to same-day ACH transactions And more!

The 2006 Pension Answer Book

The 2006 Pension Answer Book
Author: Stephen J. Krass
Publisher: Aspen Publishers
Total Pages: 1792
Release: 2005-12-20
Genre: Business & Economics
ISBN: 9780735553538

The Pension Answer Book is a comprehensive single-volume reference that is noted for its accuracy and reliability. It uses straightforword language that provides answers to all pension plan queries and it covers the full spectrum of pension topics--from funding requirements to taxation of distributions, from fiduciary responsibilities to employee stock ownership plans. The Pension Answer Book is, and has been for over two decades, the leading single-volume desk reference on the law of pensions. Professionals from many different industries turn to The Pension Answer Book for definitive answers to all of their pension-related questions. This complete source provides all the latest facts and guidelines you need to: select retirement plans that best reflect your companies needs, keep plans in compliance with the complex web of federal requirements and maximize tax advantages for employers and employees alike. This product is available on the Internet. Ask your CCH representative for details.

Payroll Answer Book

Payroll Answer Book
Author: Deborah Ellis Timberlake
Publisher: Aspen Publishers
Total Pages: 1324
Release: 2019-05-16
Genre: Business & Economics
ISBN: 1543811523

Payroll Answer Book Payroll Answer Book gives payroll professionals guidance on what steps they need to take to comply with the laws and regulations governing payroll. The Q&A format helps you quickly and easily find answers to all of your employees' payroll questions. From both a legal and practical standpoint, broad and deep coverage is given to: Payroll implications of the wage and hour law How to handle the federal employment taxation of benefits offered to employees Computing and paying payroll taxes How to handle garnishments and other deductions How to determine whether workers are employees or independent contractors What records must be kept What the benefits and disadvantages of direct deposit of employees' wages are How to treat sick pay How to handle a merger or acquisition What to ask when employees work abroad In addition to answering the full range of payroll questions, the Payroll Answer Book contains abundant examples that illustrate necessary calculations. The 2019 Edition of Payroll Answer Book has been updated to include: How to complete the 2018 W-2 Form Requirements under the Protecting Americans from Tax Hikes (PATH) Act provisions that are in effect for 2016 Forms W-2 A new safe harbor for de minimis errors Revised due dates for forms Budget proposals for 2018 affecting unemployment Additional analysis about the method of acquisition of a predecessor’s property being material And much more! Previous Edition: Payroll Answer Book, 2018 Edition, ISBN: 9781454899822