The Pension Answer Book, 2004 Edition

For more than two decades, professionals have turned to The Pension Answer Book for fast, authoritative information on the maze of laws and regulations, private rulings, and court decisions relating to pensions. The 2004 Edition includes: - Comprehensive proposed regulations affecting 401(k) plans - Revisions to EPCRS - ESOP tax shelter abuses by S Corporations. It also includes issues surrounding the final required minimum distribution: - When is the spouse the sole beneficiary? - Is estate trust planning compatible with the separate account rule? - What is a conduit or pass-through trust? And more: - New problems for cash balance plans - New rules for substantially equal periodic payments - Consequences of a plan overpaying a participant - Final regulations regarding retroactive annuity starting dates - Final regulations on plan loans - New rules regarding hardship waivers for failed rollovers - IRS proposed regulations regarding the anti-cutback rule - New IRS revenue ruling clarifying restorative payment rules - IRS proposed regulations on deemed IRAs and deemed Roth IRAs.