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Employee Benefits & Pensions
Account balance plans. 92:228.
Actuarial assumptions
retroactive changes. 92:640.
Administrative expenses. 92:28.
Age-weighted benefit plans. 91:509.
Age-weighted profit-sharing plans. 92:514; 95:277.
Amending qualified plans. 90:231.
Amnesty. 96:152.
Amount merged from qualified to nonqualified plan. 96:186.
AMT effects. 91:151.
Annuity as payment for services. 92:370.
Anti-cutback rules and early retirement benefits. 94:347.
Audits and filings. 91:722.
Automatic deferral of fixed percentage of compensation. 98:502.
Automatic participation in Sec. 401 (k) plans. 98:660.
Barring state taxation of nonresident pensions. 96:68.
Bonuses and SEPs. 94:487.
Break-even analyses. 90:96.
Cafeteria plans. 93:657; 98:224.
Change in form of doing business. 93:134.
Changing designated beneficiary after required beginning date. 97:485.
Charitable
gifts of retirement plan benefits. 97:72.
remainder unitrusts. 94:480.
split-dollar insurance transactions. 99:620.
COBRA coverage
good-faith compliance with continuation coverage requirements. 96:384.
ineligible employee. 92:378.
regs. 99:380.
rights and terminations. 95:327.
Comparison of SIMPLE IRA, SIMPLE 401(k) and traditional 401(k). 97:485.
Compensating partnership employees with corporate partner stock. 99:470.
Compensation
definition. 91:275; 92:169.
limits for qualified plans. 93:768.
lower ceiling. 94:24, 218.
Conservative actuarial assumptions. 95:317.
Contributions
accelerated deduction. 99:10.
aggregating family members for limits. 90:358.
made during grace period for filing return. 96:646.
post-year-end. 97:15.
private foundations. 93:574.
property to profit-sharing plans. 93:653.
return due dates. 91:160.
self-employed. 91:503.
stock options. 97:363.
Corrective distributions. 93:20.
Cross-trading limitations on investment managers. 98:457.
Current developments. 94:686, 757; 95:683, 738; 96:681,
744; 97:708, 778; 98:765, 834; 99:776, 844.
Deducting bonus accrued for related party. 95:312.
Deducting equity-based and deferred compensation after reorg. or employee
transfer. 98:460.
Deducting post-retirement benefits. 98:572.
Deducting post-year-end pension contributions. 98:721.
Deduction for retirement plan expenses. 92:439.
Defaulted participant loans. 98:588.
Deferred compensation benefits, trust ownership. 94:349.
Defined benefit plans
accelerating deductions for contributions. 92:714.
contributions of property. 91:371; 93:536.
IRM guidelines. 95:245.
minimum funding standards. 96:6.
Defined compensation plans, unfunded. 92:295.
Disability pension payments. 99:360.
Disclaimer of benefits
by decedent's spouse. 92:364.
Distributions
after asset sales. 91:506.
from successor employer. 97:362.
minimum, option to postpone. 97:286.
new rules. 92:807. participant consent. 93:367.
surviving spouses under 59½. 93:497.
Divorce in marital property state
deferred compensation. 94:92.
Divorce settlements. 95:213.
DOL Changes to Form 5500 series. 96:7.
Dual Sec. 401(k)/nonqualified deferred compensation
arrangement. 96:8.
Eligible rollover distributions. 96:538.
Employee benefit discrimination test. 90:149.
Employee plan guidelines. 94:645.
Employee stock purchase plans. 96:670.
Employee with "frozen" benefits. 91:199.
Employer's compensation for employee plan's losses. 96:10.
Employer securities. 97:553.
Erroneous plan distributions and 60-day rollover period. 98:661.
ESOP loan
dividend used to pay off. 93:374.
ESOPs. 90:106, 295; 91:40, 682; 92:658.
appraisals by CPA firms. 95:265.
feasibility study. 99:82.
lump-sum distributions at employment termination. 98:661.
treatment of option plans. 99:76.
ESOP stock
redemptions. 93:699.
sale. 98:384.
Excess accumulations
grandfather election. 90:355.
or distributions. 98:304.
Excluding workers from benefit plans. 97:419.
Family aggregation and compensation limits. 91:382; 98:521.
FDIC limit changes. 93:561.
Fiduciary duty for early retirement plan. 98:584.
Filings and audits. 91:722.
Five-year forward averaging. 91:508.
Foreign deferred compensation plans. 96:411.
Form 4972. 99:436.
Form 5500 planning. 96:77.
Group-term life insurance. 99:354.
HIPAA creditable coverage rules. 97:418.
Indirect transfer to new plan. 92:379.
Inside directors. 94:479.
Integration with social security. 90:558.
Investment options
only for prohibited group. 92:371.
IRAs
access to. 90:354.
choice of. 99:292.
contributions by children. 94:150.
contributions of alimony income. 97:491.
deductibility and active participation. 92:510.
distributions. 91:222.
    annuity contract. 90:155.
    on death. 92:220.
effect of corrective 401(k) action after rollover. 97:360.
effects of divorce. 95:471.
effects of excess contribution on basis. 97:361.
estate planning with. 95:548.
garnished for child support. 97:287.
invalid rollover. 98:204.
investments. 91:666.
model SIMPLE IRAs. 97:405.
planning opportunities. 96:733.
post-TRA '97 tax and estate planning. 98:92.
premiums for opening. 90:125.
recalculating distributions. 96:477.
recapture tax. 98:736; 99:131.
recovery of basis for withdrawals. 93:397.
revocations. 92:129.
rollover distribution from RTC. 92:389.
Roth IRAs. 98:92, 318, 519, 808, 812; 99:11, 62, 654, 824, 833.
rules. 94:498.
short-term cash needs. 91:88.
spousal. 98:589.
substantially equal periodic payments. 97:488.
surviving spouse planning tips. 97:765.
ISOs
AMT treatment. 91:435.
corporate executives. 94:153.
disqualifying. 97:87.
exercise. 94:81.
from foreign parent warrants. 98:390.
issuance issues. 99:79.
regulations. 92:127.
Keogh plans
avoiding excise taxes on reversions. 92:712.
deductions based on S income. 96:215.
maximum contributions for self-employeds. 94:467.
Leased employees. 99:134.
Levy against third party's plan funds. 92:96.
Liability for unfunded benefits. 94:349.
Life expectancies
recalculating. 95:538.
Life insurance coverage. 93:378.
Loans from retirement plans. 92:806; 96:152, 274, 539.
Long-term care planning. 98:810.
Lump-sum benefit option. 91:620.
Lump-sum distributions. 92:379.
Lump-sum distributions
effect of death. 93:298.
effect of delay. 93:297.
Minimum service rules. 96:774.
Multiple employer welfare benefit plans
contributions to. 96:273.
Multiple retirement plans. 90:151.
New developments. 90:667, 739; 91:699, 804; 92:743, 779; 93:45, 715, 790.
New hire rollovers. 97:14.
Nondiscrimination rules. 90:456; 91:123; 93:298, 98:811, 99:291.
Nonlapse restrictions. 93:372.
Nonqualified plan. 95:502, 551.
ERISA requirements. 90:362.
FICA and FUTA liability. 94:771; 95:60.
new Medicare tax. 91:300.
status of distributions. 94:581.
supplemental pension plan. 95:37.
withholding. 99:382.
Nonqualified stock options. 95:49.
Parking and transportation benefits. 99:473.
Partial termination of plan. 99:383.
Participant
contributions as plan assets. 96:276.
"frozen" plan. 90:128.
Participant-directed investments. 93:237.
Part-time workers
exclusion from benefit plan. 95:59, 334.
Pension outlook. 99:4.
Plan amendments
deadline. 91:163.
Plan assumptions. 90:552.
Plan changes. 95:59.
"Plan" definition
under ERISA. 92:384.
Plan examination guidelines. 96:6.
Plan investment losses
restoration of. 95:331.
Plan loans. 91:375
to owner-employees. 94:670.
Plan loans and hardship distributions. 92:365.
Plan opportunities. 93:29.
Post-year-end contributions. 97:15.
Profit-sharing plans
property contributions. 93:653.
Prohibited contributions. 95:181.
Prohibited transactions. 91:782; 92:196, 259, 374; 94:438.
liability. 94:73.
self-corrected. 94:56.
Property contributions to qualified plans. 95:266, 328.
Property transfers to qualified plans. 93:507.
Proposed legislation. 99:144.
QDROs. 90:440; 94:254; 96:514; 97:15.
Qualification issues. 94:350.
Rabbi trusts. 95:171.
Reload options. 91:87.
Reporting
gains or losses on assets. 92:354.
Retirement savers' income and age (charts). 97:69.
Retirement savings needs. 99:373.
Revocable trust as plan beneficiary. 98:388.
Rollovers
and withholding rules. 93:236.
of plan benefits. 96:9.
"Same desk" rule. 97:362.
Sec. 89
repeal effects. 90:356.
Sec. 401(k) plans
as qualified replacement plan. 93:374.
availability with nonqualified plan. 94:478.
creating. 99:674.
deferrals. 96:80.
limits. 90:296.
negative elections. 99:250.
nondiscrimination plan. 90:358.
nondiscrimination safe harbors. 98:811, 99:291.
partnership plans. 91:692.
restructuring. 91:33.
target benefit plans. 90:492.
termination and vesting. 98:385.
top-heavy. 93:500.
Sec. 403(b) plans
contribution limits. 90:512.
Sec. 403(c) annuities. 90:628.
Sec. 457 deferred compensation plans. 93:490.
Secular trust, taxation of income. 92:299.
Select group qualified nonelective contributions. 96:352.
Self-correction for retirement plans. 97:288.
Self-employed plan contributions. 91:503.
Self-employment
tax deduction. 90:690.
treatment of Keogh and SEP contributions. 95:670; 96:6, 61.
SEP
establishing. 95:58.
rules and limits. 95:488.
Separate lines of business. 90:731.
SESOP guidance. 99:11, 46.
Severance plan benefits. 94:88.
SIMPLE plans. 96:720, 734; 97:68.
SLOB determination letters. 92:132.
SLOB regulations. 92:225.
Small Business Job Protection Act changes. 97:372.
Small defined benefit plans
IRS examination. 91:580.
Small funded welfare plan
reporting and auditing requirements. 93:316.
Small pension plan audits. 92:79.
State and local plans. 92:662.
Stock-related deferred compensation
combined with ESOP. 91:682.
Summary plan descriptions. 94:346.
Surviving spouse as IRA and qualified plan beneficiary. 96:354.
Tax-deferred savings plans. 94:42.
Termination of retiree health benefits. 95:330.
Transfers from money purchase plan to profit-sharing plan. 95:332.
Union plan as exempt labor organization. 93:376.
Unused vacation days. 97:552.
VEBAs
maximum year-end funding. 94:286.
Voluntary compliance programs. 98:589.
Welfare benefit plans. 98:386.
Withholding. 98:744.
Work force reduction. 91:476.
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