Cash balance plans: an overview
Article Abstract:
The author discusses cash balance employee benefit plans which have replaced defined benefit plans and which are the subject of political controversy. The discussion includes explanations of plan structure, advantages and disadvantages, taxation issues, government involvement, and litigation.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 2000
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DOL's final rule on insurance company general accounts: how much does it resolve?
Article Abstract:
The author discusses U.S. Dept. of Labor regulations concerning insurance companies which issued policies to ERISA plans prior to 1999. The regulations define a safe harbor where general accounts are not treated as holding "plan assets".
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 2000
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IRS clarifes proposed regulations on accepting rollovers and finalizes ERISA s. 204(h) regulations
Article Abstract:
The IRS has issued regulations which provide rules regarding qualified retirement plan rollovers and ERISA section 204(h) notice requirements for benefit accrual reductions. The regulations include clarification of rollover notice procedures and standards for disqualification. Simplified plan notice procedures under section 204(h) are provided for plans required to follow minimum funding standards.
Publication Name: Tax Management Compensation Planning Journal
Subject: Law
ISSN: 0747-8607
Year: 1999
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